{"id":40253,"date":"2025-10-14T13:55:52","date_gmt":"2025-10-14T13:55:52","guid":{"rendered":"https:\/\/certifeka-edu.com\/programs\/finance-for-strategic-managers-accounting-professional-certificate-2\/lessons\/lesson-5-balance-sheet-effects-2\/"},"modified":"2025-10-14T13:55:52","modified_gmt":"2025-10-14T13:55:52","slug":"lesson-5-balance-sheet-effects-2","status":"publish","type":"lesson","link":"https:\/\/certifeka-edu.com\/ar\/programs\/sample-course\/lessons\/lesson-5-balance-sheet-effects-2\/","title":{"rendered":"Lesson 5: BALANCE SHEET EFFECTS"},"content":{"rendered":"

\"\"\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/p>\n

Lesson 5: Accounting for Merchandise inventory
\n<\/h2>\n

BALANCE SHEET EFFECTS
\n<\/h3>\n

\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\"\"\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/p>\n

The FIFO method is that in a period of inflation, the costs allocated to ending inventory will approximate their current cost.<\/h5>\n

\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\"\"\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/p>\n

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.<\/h5>\n
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.<\/h5>","protected":false},"comment_status":"open","ping_status":"closed","template":"","class_list":["post-40253","lesson","type-lesson","status-publish","hentry"],"yoast_head":"\nLesson 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\" href=\"https:\/\/certifeka-edu.com\/ar\/programs\/sample-course\/lessons\/lesson-5-balance-sheet-effects-2\/\" \/>\n<meta property=\"og:locale\" content=\"ar_AR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Lesson 5: BALANCE SHEET EFFECTS - Certifeka-edu\" \/>\n<meta property=\"og:description\" content=\"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. 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