個案資料
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Kombucha Canada Inc: Merchandise Inventory Valuation
內容大綱
Kombucha Canada Inc. sold kombucha beverages to restaurants and grocery stores in British Columbia, Canada. Restaurant and store closures, as a result of the COVID-19 pandemic, had affected the company’s sales. The business owner wanted to value her inventory at year-end using the first-in, first-out method of valuation and calculate the impact of the COVID-19 pandemic on her inventory.
學習目標
This exercise is best suited as an introductory exercise for a managerial accounting or strategy course at the undergraduate level. Students should have a basic understanding of merchandise inventory valuations. After completion of this exercise, students will be able to<ul><li>value a company’s inventory ending balance using the first-in, first-out method;</li><li>calculate the net realizable value of the ending inventory, under specified conditions; and</li><li>sort and identify relevant information within a realistic case context.</li></ul>