{"version":"1.0","provider_name":"Certifeka-edu","provider_url":"https:\/\/certifeka-edu.com\/ar","author_name":"ykhaled","author_url":"https:\/\/certifeka-edu.com\/ar\/author\/ykhaled\/","title":"Lesson 5: BALANCE SHEET EFFECTS - Certifeka-edu","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"dgk6Ln4uTl\"><a href=\"https:\/\/certifeka-edu.com\/ar\/programs\/sample-course\/lessons\/lesson-5-balance-sheet-effects-2\/\">Lesson 5: BALANCE SHEET EFFECTS<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/certifeka-edu.com\/ar\/programs\/sample-course\/lessons\/lesson-5-balance-sheet-effects-2\/embed\/#?secret=dgk6Ln4uTl\" width=\"600\" height=\"338\" title=\"&#8220;Lesson 5: BALANCE SHEET EFFECTS&#8221; &#8212; Certifeka-edu\" data-secret=\"dgk6Ln4uTl\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script type=\"text\/javascript\">\n\/* <![CDATA[ *\/\n\/*! This file is auto-generated *\/\n!function(d,l){\"use strict\";l.querySelector&&d.addEventListener&&\"undefined\"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!\/[^a-zA-Z0-9]\/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),o=l.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),c=new RegExp(\"^https?:$\",\"i\"),i=0;i<o.length;i++)o[i].style.display=\"none\";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute(\"style\"),\"height\"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):\"link\"===t.message&&(r=new URL(s.getAttribute(\"src\")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener(\"message\",d.wp.receiveEmbedMessage,!1),l.addEventListener(\"DOMContentLoaded\",function(){for(var e,t,s=l.querySelectorAll(\"iframe.wp-embedded-content\"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute(\"data-secret\"))||(t=Math.random().toString(36).substring(2,12),e.src+=\"#?secret=\"+t,e.setAttribute(\"data-secret\",t)),e.contentWindow.postMessage({message:\"ready\",secret:t},\"*\")},!1)))}(window,document);\n\/\/# sourceURL=https:\/\/certifeka-edu.com\/wp-includes\/js\/wp-embed.min.js\n\/* ]]> *\/\n<\/script>","description":"Lesson 5: Accounting for Merchandise inventory BALANCE SHEET EFFECTS The FIFO method is that in a period of inflation, the costs allocated to ending inventory will approximate their current cost. For example, for Houston Electronics, 400 of the 450 units in the ending inventory are costed under FIFO at the higher November 27 unit cost [&hellip;]","thumbnail_url":"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/04\/logos-png-01-296x57-1.png"}