{"id":53976,"date":"2026-04-03T11:45:25","date_gmt":"2026-04-03T11:45:25","guid":{"rendered":"https:\/\/certifeka-edu.com\/programs\/finance-for-strategic-managers-accounting-module-2\/lessons\/lesson-5-inventory-categories-in-a-manufacturing-company-3-2\/"},"modified":"2026-04-03T11:45:25","modified_gmt":"2026-04-03T11:45:25","slug":"lesson-5-inventory-categories-in-a-manufacturing-company-3-2","status":"publish","type":"lesson","link":"https:\/\/certifeka-edu.com\/ar\/programs\/executive-financial-analysis-module-ucam-university\/lessons\/lesson-5-inventory-categories-in-a-manufacturing-company-3-2\/","title":{"rendered":"Lesson 5: Inventory categories In a manufacturing company"},"content":{"rendered":"<p><img loading=\"lazy\" decoding=\"async\" width=\"96\" height=\"114\" src=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/04\/logos-png-01-296x57-1.png\" 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=\"auto, (max-width: 96px) 100vw, 96px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/p>\n<h2>Lesson 5: Accounting for Merchandise inventory<br \/>\n<\/h2>\n<h3>Inventory categories In a manufacturing company<br \/>\n<\/h3>\n<h5>In a manufacturing company: inventory into three categories<\/h5>\n<figure><img loading=\"lazy\" decoding=\"async\" width=\"512\" height=\"512\" src=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/439654d884c4fb5c2b172fdbb4d91c52.png\" alt=\"\" \/><\/figure>\n<h3>Finished goods<\/h3>\n<p>Inventory is manufactured items that are completed and ready for sale\n<\/p>\n<figure><img loading=\"lazy\" decoding=\"async\" width=\"512\" height=\"512\" src=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/4f2e4afb3c5ea5c86c501974d73e8826.png\" alt=\"\" \/><\/figure>\n<h3>Work in process<\/h3>\n<p>is that portion of manufactured inventory that has been placed into the production process but is not yet complete\n<\/p>\n<figure><img loading=\"lazy\" decoding=\"async\" width=\"512\" height=\"512\" src=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/08\/2ee0a976ac7d36e1ceff54fe8daf747e.png\" alt=\"\" \/><\/figure>\n<h3>Raw materials<\/h3>\n<p>are the basic goods that will be used in production but have not yet been placed into production.<\/p>","protected":false},"comment_status":"open","ping_status":"closed","template":"","class_list":["post-53976","lesson","type-lesson","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - 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