Download Accountants’ handbook. Special Industries and Special Topics by D. R. Carmichael, O. Ray Whittington, Lynford Graham PDF

By D. R. Carmichael, O. Ray Whittington, Lynford Graham

This very hot reference is trusted by means of a substantial a part of the accounting career of their day by day paintings. This instruction manual is the 1st position many accountants glance to discover solutions to perform questions. Its complete scope is widely known and depended on. it really is designed as a unmarried reference resource that offers solutions to all moderate questions about accounting and monetary reporting requested by means of accountants, auditors, bankers, attorneys, monetary analysts, and different preparers and clients of accounting info.

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Broken ore, crushed ore, concentrate, and materials in process may be stored in various ways or enclosed in vessels or pipes. Mining companies carry metal inventory at the lower of cost or market value, with cost determined on a last-in, first out (LIFO), first-in, first out (FIFO), or average basis. 7 ACCOUNTING FOR MINING COSTS 29 · 17 Valuation of product inventory is also affected by worldwide imbalances between supply and demand for certain metals. Companies sometimes produce larger quantities of a metal than can be absorbed by the market.

8 ACCOUNTING FOR MINING REVENUES (a) SALES OF MINERALS. Generally, minerals are not sold in the raw-ore stage because of the insignificant quantity of minerals relative to the total volume of waste rock. ) The ore is usually milled at or near the mine site to produce a concentrate containing a significantly higher percentage of mineral content. For example, the metal content of copper concentrate typically is 25–30 percent, as opposed to between. 5 and 1 percent for the raw ore. The concentrate is frequently sold to other processors; occasionally mining companies exchange concentrate to reduce transportation costs.

It exposed the vulnerability of the United States to terrorist attacks and made planning for such attacks a central part of real estate management. It was followed by a sharp rise in unemployment and severe weakness in financial markets. It also called into question long time practices of concentrating corporate functions and resources in one location. • Enron. 2 trillion over the last 30 years. Overbuilding, accounting reform, terrorist threats, and weak markets will continue to plague the recovery of many real estate markets.

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