1
Q
average cost method
A
Weighted average cost = Cost of goods available for sale/Number of units available for sale
H FAR
flashcards
Decks in class (35)
# Cards
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FAR 1.1 CONCEPTUAL FRAMEWORK2
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FAR 1.2 INCOME STATEMENT7
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FAR 1.3 BALANCE SHEET0
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FAR 1.4 NOTES TO F/S2
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FAR 1.5 Fair Value Measurements & Disclosures1
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FAR 1.6 Effects of Changing Prices0
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FAR 1.7 SEC Reporting Requirements2
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FAR 1.8 Interim Financial Reporting0
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FAR 1.9 Segment Reporting2
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FAR 1.10 Revenue Recognition1
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FAR1.11 Matching of Revenues & Expenses2
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FAR 1.12 Accounting Changes & Error Correction1
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FAR 1.13 Other F/S Presentations1
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FAR2.1 Monetary Current Assets & Current Liabilities3
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FAR 2.3 INVENTORY1
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FAR2.4 LONG-TERM CONSTRUCTION CONTRACTS2
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FAR 2.2 Contingencies0
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FAR3.1 Investments in Equity & Debt Securities0
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FAR 3.2 Financial Instruments & Derivatives0
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FAR 3.3 Tangible Fixed Assets1
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FAR 3.4 Intangible Assets1
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4.1 PRESENT VALUE AND ANNUITIES0
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4.2 BONDS7
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4.3 DEBT RESTRUCTURINGS0
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4.4 Leases0
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4.5 Pensions & Post-employment benefits0
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5.1 DEFERRED TAXES0
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5.2 Stockholders Equity3
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5.3 EARNINGS PER SHARE1
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5.4 STATEMENT OF CASH FLOWS5
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6.1 BUSINESS COMBINATIONS & CONSOLIDATIONS2
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6.2 FINANCIAL STATEMENT ANALYSIS4
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6.3 Foreign Currency Accounting4
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6.4 PARTNERSHIPS0
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6.5 Not-for-profit Accounting0
