Inventory. Part 2

United States, 1985

Film
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Episode number 16 of Series “Principles of accounting”.
Part two of inventory accounting, deals with the difference between the cost of inventory and the value of inventory. Cost is a fixed amount but value can change according to physical condition, market changes in demand and obsolescence. This program details ways of estimating this value for accounting purposes and how inventory records can be adjusted to accommodate fluctuations in value.

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Collection

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Credits

director

Timothy Swartz

producer

Frank Wilson

production company

Instructional Media

Penn State

WPSX-TV

Duration

00:30:00:00

Production places
United States
Production dates
1985

Appears in

Principles of accounting

Group of items

Principles of accounting

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Collection metadata

ACMI Identifier

303584

Language

English

Subject categories

Agriculture, Business, Commerce & Industry → Accounting

Agriculture, Business, Commerce & Industry → Inventory control

Economics, Philosophy, Politics, Religion & Sociology → Accounting

Mathematics, Science & Technology → Accounting

Short films

Short films → Short films - United States

Sound/audio

Sound

Colour

Colour

Holdings

VHS; Access Print (Section 1)

Please note: this archive is an ongoing body of work. Sometimes the credit information (director, year etc) isn’t available so these fields may be left blank; we are progressively filling these in with further research.

Cite this work on Wikipedia

If you would like to cite this item, please use the following template: {{cite web |url=https://acmi.net.au/works/82434--inventory-part-2/ |title=Inventory. Part 2 |author=Australian Centre for the Moving Image |access-date=5 July 2025 |publisher=Australian Centre for the Moving Image}}