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Inventory Accounting
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Table of Contents

Preface. About the Author. Chapter 1. Inventory Data Collection. Chapter 2. Inventory and Manufacturing Systems. Chapter 3. Inventory Control Systems. Chapter 4. Inventory Fraud. Chapter 5. Inventory Measurements and Internal Reports. Chapter 6. Budgeting for Inventory. Chapter 7. LIFO, FIFO, and Average Costing. Chapter 8. The Lower of Cost or Market Calculation. Chapter 9. Applying Overhead to Inventory. Chapter 10. Joint and By-Product Costing. Chapter 11. Obsolete Inventory. Chapter 12. Inventory Transaction. Chapter 13. IRS Inventory Rules. Chapter 14. Counting Inventory. Chapter 15. Inventory Best Practices. Chapter 16. Inventory Transfer Pricing. Appendix A: Dictionary of Inventory Terms.

About the Author

Steven M. Bragg, CPA, CMA, CIA, CPIM, has been the CFO or controller of four companies, as well as a consulting manager at Ernst & Young and auditor at Deloitte & Touche. He received a master's degree from Bentley College, an MBA from Babson College, and a bachelor's degree in economics from The University of Maine. Mr. Bragg resides in Centennial, Colorado. He has written twenty books, including Accounting Best Practices, Accounting Reference Desktop, and Controllership: The Work of the Managerial Accountant, all published by Wiley.

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