{"id":24340,"date":"2025-08-13T17:34:17","date_gmt":"2025-08-13T17:34:17","guid":{"rendered":"https:\/\/certifeka-edu.com\/programs\/finance-for-strategic-managers-accounting-professional-certificate\/lessons\/lesson-5-inventory-categories-in-a-manufacturing-company\/"},"modified":"2025-08-14T09:49:21","modified_gmt":"2025-08-14T09:49:21","slug":"lesson-5-inventory-categories-in-a-manufacturing-company","status":"publish","type":"lesson","link":"https:\/\/certifeka-edu.com\/ar\/programs\/finance-for-strategic-managers-accounting-professional-certificate\/lessons\/lesson-5-inventory-categories-in-a-manufacturing-company\/","title":{"rendered":"Lesson 5: Inventory categories In a manufacturing company"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"24340\" class=\"elementor elementor-24340\" wpc-filter-elementor-widget=\"1\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c6f902e e-con-full e-flex e-con e-parent\" data-id=\"c6f902e\" 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https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/04\/logos-png-01-296x57-1-42x50.png 42w\" sizes=\"(max-width: 96px) 100vw, 96px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7238992 e-con-full e-flex e-con e-child\" data-id=\"7238992\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-63b9acb exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-heading\" data-id=\"63b9acb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Lesson 5: Accounting for Merchandise inventory\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a63b3ed e-flex e-con-boxed e-con e-parent\" data-id=\"a63b3ed\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-20ce4e5 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-heading\" data-id=\"20ce4e5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Inventory categories In a manufacturing company\n\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0764470 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-text-editor\" data-id=\"0764470\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h5><span style=\"color: #000080;\">In a manufacturing company: inventory into three categories<\/span><\/h5>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-73b6542 e-grid e-con-boxed e-con e-parent\" data-id=\"73b6542\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a4aa8bc elementor-position-top exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-image-box\" data-id=\"a4aa8bc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><figure class=\"elementor-image-box-img\"><img fetchpriority=\"high\" decoding=\"async\" width=\"512\" height=\"512\" src=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/439654d884c4fb5c2b172fdbb4d91c52.png\" class=\"attachment-full size-full wp-image-24691\" alt=\"\" srcset=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/439654d884c4fb5c2b172fdbb4d91c52.png 512w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/439654d884c4fb5c2b172fdbb4d91c52-410x410.png 410w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/439654d884c4fb5c2b172fdbb4d91c52-300x300.png 300w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/439654d884c4fb5c2b172fdbb4d91c52-150x150.png 150w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/439654d884c4fb5c2b172fdbb4d91c52-12x12.png 12w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/439654d884c4fb5c2b172fdbb4d91c52-50x50.png 50w\" sizes=\"(max-width: 512px) 100vw, 512px\" \/><\/figure><div class=\"elementor-image-box-content\"><h3 class=\"elementor-image-box-title\">Finished goods<\/h3><p class=\"elementor-image-box-description\">Inventory is manufactured items that are completed and ready for sale\n<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cfb18dd elementor-position-top exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-image-box\" data-id=\"cfb18dd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><figure class=\"elementor-image-box-img\"><img decoding=\"async\" width=\"512\" height=\"512\" src=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/4f2e4afb3c5ea5c86c501974d73e8826.png\" class=\"attachment-full size-full wp-image-24690\" alt=\"\" srcset=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/4f2e4afb3c5ea5c86c501974d73e8826.png 512w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/4f2e4afb3c5ea5c86c501974d73e8826-410x410.png 410w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/4f2e4afb3c5ea5c86c501974d73e8826-300x300.png 300w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/4f2e4afb3c5ea5c86c501974d73e8826-150x150.png 150w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/4f2e4afb3c5ea5c86c501974d73e8826-12x12.png 12w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/4f2e4afb3c5ea5c86c501974d73e8826-50x50.png 50w\" sizes=\"(max-width: 512px) 100vw, 512px\" \/><\/figure><div class=\"elementor-image-box-content\"><h3 class=\"elementor-image-box-title\">Work in process<\/h3><p class=\"elementor-image-box-description\">is that portion of manufactured inventory that has been placed into the production process but is not yet complete\n<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e8c7056 elementor-position-top exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-image-box\" 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