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Cost Flows Part 2


This diagram is an attempt to represent the flows through the inventory accounts. As you will see at the lower right, there is not room to show the final step--cost of goods sold--on this page. Click "next" to see that portion of the diagram.

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Copyright 2004 Gerald M. Myers. All rights reserved. This site has been developed as aid to instructors and students in managerial accounting. The scenarios contained herein are not intended to reflect effective or ineffective handling of managerial situations. Any resemblance to existing organizations is purely coincidental.
Last modified: August 03, 2005