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This method is the reverse of FIFO and assumes that each issue of stock is made from latest items received in the enterprises .Thus if the last lot to be received is not sufficient to meet an issue,then the balance is assumed to come from the previous lot received still available.The stock on hand is valued at the cost of the earliest items received and not drawn.Advocates of this method claims that it gives the most accurate representation of profits because it matches revenue with current costs.
The last in first out (LIFO) method of costing materials issued is based on the premise that materials units issued should carry the cost of the most recent purchase, although the physical flow may actually be different. The method assumes that the most recent cost (the approximate cost to replace the consumed units) is most significant in matching cost with revenue in the income determination procedure.
Under LIFO procedures, the objective is to charge the cost of current purchases to work in process or other operating expenses and to leave the oldest costs in the inventory. Several alternatives can be used to apply the LIFO method. Each procedure results in different costs for materials issued and the ending inventory, and consequently in a different profit. It is mandatory, therefore, to follow the chosen procedure consistently.
This notation bounds a function to in constant factors. We say f(n) = Θ(g(n)) if there presents positive constants n 0 , c 1 and c 2 such that to the right of n 0 the value of f
Difference among Prism's and Kruskal's Algorithm In Kruskal's algorithm, the set A is a forest. The safe edge added to A is always a least-weight edge in the paragraph that lin
Ask question #MWhich of the following is not a characteristic of good algorithm? inimum 100 words accepted#
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/* the program accepts two polynomials as a input & prints the resultant polynomial because of the addition of input polynomials*/ #include void main() { int poly1[6][
Step 1: Choose a vertex in the graph and make it the source vertex & mark it visited. Step 2: Determine a vertex which is adjacent to the source vertex and begun a new search if
Write an algorithm, using a flowchart, which inputs the heights of all 500 students and outputs the height of the tallest person and the shortest p erson in the school.
Write an algorithm for compound interest.
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