{"id":24347,"date":"2025-08-13T17:37:35","date_gmt":"2025-08-13T17:37:35","guid":{"rendered":"https:\/\/certifeka-edu.com\/programs\/finance-for-strategic-managers-accounting-professional-certificate\/lessons\/lesson-5-balance-sheet-effects\/"},"modified":"2025-08-14T09:57:55","modified_gmt":"2025-08-14T09:57:55","slug":"lesson-5-balance-sheet-effects","status":"publish","type":"lesson","link":"https:\/\/certifeka-edu.com\/ar\/programs\/finance-for-strategic-managers-accounting-professional-certificate\/lessons\/lesson-5-balance-sheet-effects\/","title":{"rendered":"Lesson 5: BALANCE SHEET EFFECTS"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"24347\" class=\"elementor elementor-24347\" wpc-filter-elementor-widget=\"1\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c39dd89 e-con-full e-flex e-con e-parent\" data-id=\"c39dd89\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-f803053 e-con-full e-flex e-con e-child\" data-id=\"f803053\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-38a9e40 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-image\" data-id=\"38a9e40\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"96\" height=\"114\" src=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/04\/logos-png-01-296x57-1.png\" class=\"attachment-large size-large wp-image-16861\" alt=\"\" srcset=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/04\/logos-png-01-296x57-1.png 96w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/04\/logos-png-01-296x57-1-10x12.png 10w, 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-116d1da e-con-full e-flex e-con e-child\" data-id=\"116d1da\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6397669 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-heading\" data-id=\"6397669\" 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-be88787 e-flex e-con-boxed e-con e-parent\" data-id=\"be88787\" 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-0e7ea6a exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-heading\" data-id=\"0e7ea6a\" 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\">BALANCE SHEET EFFECTS\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-b82d541 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-image\" data-id=\"b82d541\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"512\" height=\"512\" src=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/0a0c95978c9043653eb44a08ca173fa7.png\" class=\"attachment-large size-large wp-image-24704\" alt=\"\" srcset=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/0a0c95978c9043653eb44a08ca173fa7.png 512w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/0a0c95978c9043653eb44a08ca173fa7-410x410.png 410w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/0a0c95978c9043653eb44a08ca173fa7-300x300.png 300w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/0a0c95978c9043653eb44a08ca173fa7-150x150.png 150w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/0a0c95978c9043653eb44a08ca173fa7-12x12.png 12w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/0a0c95978c9043653eb44a08ca173fa7-50x50.png 50w\" sizes=\"(max-width: 512px) 100vw, 512px\" \/>\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 class=\"elementor-element elementor-element-cfb8a0f exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-text-editor\" data-id=\"cfb8a0f\" 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;\">The FIFO method is that in a period of inflation, the costs allocated to ending inventory will approximate their current cost.<\/span><\/h5>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6775062 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-image\" data-id=\"6775062\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"512\" height=\"512\" src=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/07\/example.png\" class=\"attachment-large size-large wp-image-17599\" alt=\"\" srcset=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/07\/example.png 512w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/07\/example-410x410.png 410w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/07\/example-300x300.png 300w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/07\/example-150x150.png 150w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/07\/example-12x12.png 12w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/07\/example-50x50.png 50w\" sizes=\"(max-width: 512px) 100vw, 512px\" \/>\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 class=\"elementor-element elementor-element-0159f95 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-text-editor\" data-id=\"0159f95\" 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;\">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 of $13.<\/span><\/h5><h5><br \/><span style=\"color: #000080;\">LIFO method is that in a period of inflation, the costs allocated to ending inventory may be significantly understated in terms of current cost.st.<\/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\t\t<\/div>","protected":false},"comment_status":"open","ping_status":"closed","template":"","class_list":["post-24347","lesson","type-lesson","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Lesson 5: BALANCE SHEET EFFECTS - Certifeka-edu<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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