Other Related Documents
1. Accounting for inventories
1.1 Need for Accounting Control over Inventories
1.1.1 Independent control over custodians 1.1.2 Effect on budgetary control 1.1.3 Need for accurate cost information
1.2 Description of Materiel and Equipment
1.3 Financial Reporting of Inventories
2. Enquiries
Appendix A - Techniques for Accounting for Inventories
1. Introduction
2. Recording of Inventories of Materiel
3. Subsidiary and Control Accounting Records
4. Control Accounting Records Only
5. Periodic Stocktaking System
6. Physical Counts
7. Valuation of Inventories of Materiel
8. Work in Process
9. Inventories of Equipment
