Category Archives: Bookkeeping

Lower of Cost versus Net Realizable Value Financial Accounting

Alternatively, this “expense” may be the anticipated write-off amount for receivables or expenses incurred to collect this debt. IAS 2.9 stipulates that inventories must be measured at the lower of their cost and net realisable value (NRV). NRV is defined as the estimated selling price in the ordinary course of business minus the forecasted costs […]

Total Manufacturing Cost: Formula, Guide, & How to Calculate

The number of regulations on manufacturing has increased in recent years, and as a result, it is becoming more expensive for companies to operate. These regulations often require companies to spend money on new https://www.facebook.com/BooksTimeInc equipment or processes. Suppose you have a product that takes 300 hours to make and costs $150 per hour. You […]

Blockchain Smart Contracts, Part 1: Introduction for Accounting and Auditing Professionals

Third, our study contributes to the accounting literature with a discussion of the potential future research trends related to blockchain for accounting. We believe that this study will be a helpful resource for present and future scholars interested in addressing the most meaningful connections between accounting and disruptive applications based on blockchain. Even though blockchain […]