Introduction to Accounting I An Interactive Case Approach

9/22/98


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Table of Contents

Introduction to Accounting I An Interactive Case Approach

Assignment Due Today

Today’s In-Class Activities

What about inventory errors?

PPT Slide

Partial Income Statement January Inventory Errors - FIFO Periodic

What would happen if the error still went undiscovered in the next month but the company correctly counted its inventory at the end of the next month?

Partial Income Statement February Inventory Errors - FIFO Periodic

Two Month Overview Inventory Errors - FIFO Periodic

Objectives: SHELLEY’S CABIN CRUISERS, INC.

Inventory data - cost and selling price in 000’s

PPT Slide

PPT Slide

FIFO Spreadsheet: 1994

FIFO Spreadsheet: 1995

FIFO Spreadsheet : 1996

PPT Slide

PPT Slide

LIFO Spreadsheet: 1994

LIFO Spreadsheet: 1995

LIFO Spreadsheet : 1996

FIFO Net Income

LIFO Net Income

What if Shelley purchases 2 more on 2/28/96?

Extra purchase of two boats: 2/28/96 (LIFO)

Extra purchase of two boats: 2/28/96 (LIFO)

Assignment for Next Time

Individual/Group Quiz

Author: Curtis L. DeBerg