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O'8 e___PPT10i.c1X+D=' = @B +p0N0 ` dc(  d  d  ~0e0e x?Rectangle 2"PK!Zf[Content_Types].xmlMO &2WR=cJ`F0iK`#̼vLw 9uSq:w`G ^i ½KI)c/ $oVjTMRc|}042ҥCƔM̏P~*ka/8^DkHbL8e i"K\XN\6rco4y@_;oPK!1_a _rels/.relsj0 ѽqCNo^K [ILcX&m߾0XFo;>0xM e`|X}đ I`߽N4aG2$RKIZ)4(M9`ctB{m:f@`3n|O,ܗr޾jxR0T ,0@}WBLǬ5vPK!JH Kc drs/shapexml.xmlVMo0 t$n>Z6 (ŎmˉY$9MGJN0 ۥrp(HBvd[a]U UV]q<V"{7&uaR&\ J<.gpBy訑Uj4 KRq]XVONG$LA~oEQ` u ` s]l\ N4L@-2@zFoZP:F!XR,f`Rp ar><OQw0Z ٺ56R]U ]g}R@d8&N~ B1*ݕ.t:%cydGG, { B|>}X GXkT̴ |*֌r3k<_ƀ)Ȕ1!:7z#lǶaKKzKP;NchCZPvF6r!*r*EuÞ^\]M8Pi/á]*LVA'bQxbOŕ^y;nxi<-npydRDva;⩵!Dv6uT8B/q<"zF,Mڌ+tA J/FXğjZ-E#S֏SX޲t ud8׵1㴬K xN#_ř$[a{PaUP`to'w^(DE^( Ղ`)Y"$Q"C> ~ưke?!$6~b^ tx7SϙPK!\mdrs/downrev.xmlDn0DV8MEEJR"!.%GdVr43:;5 02iT90HT֐+yX&7K̤ehX6!-iS;:!FpZ4IćڵT}J2G qw;n~W%/] Hg4vz]' 􁜀(u*PK-!Zf[Content_Types].xmlPK-!1_a /_rels/.relsPK-!JH Kc *drs/shapexml.xmlPK-!\mdrs/downrev.xmlPK'`   2Cms2YE Closing+ tm Physical Inventory- Preparation63$ $ $# $ d C x0e0e x?Rectangle 3"`   Establish the cut-off date and time. This requires procedures designed to stop the flow of inventory items to assure that transactions are recorded in the appropriate accounting period in which they occurred. Make plans for: closing down production or suspending or controlling operations segregating incoming inventory expected to be received during the count and establishing prenumbered receiving reports (or other means) to identify "pre-physical" and "post-physical" shipments of inventory. accounting for inventory that must be shipped out during the count controlling the movement of inventory in process controlling intracompany shipments (to avoid double counting) Identify and listing undelivered goods held by vendors for later delivery?B0=J,  q d s *?"`~F `$Physical Inventory-Cutoff Procedures %P%T d C ,Ainfo-2008CWH d 0޽h ? O'8 e___PPT10i.c1X+D=' = @B +p0N0 p h(  h  h  ~<0e0e x?Rectangle 2"PK!Zf[Content_Types].xmlMO &2WR=cJ`F0iK`#̼vLw 9uSq:w`G ^i ½KI)c/ $oVjTMRc|}042ҥCƔM̏P~*ka/8^DkHbL8e i"K\XN\6rco4y@_;oPK!1_a _rels/.relsj0 ѽqCNo^K [ILcX&m߾0XFo;>0xM e`|X}đ I`߽N4aG2$RKIZ)4(M9`ctB{m:f@`3n|O,ܗr޾jxR0T ,0@}WBLǬ5vPK!JH Kc drs/shapexml.xmlVMo0 t$n>Z6 (ŎmˉY$9MGJN0 ۥrp(HBvd[a]U UV]q<V"{7&uaR&\ J<.gpBy訑Uj4 KRq]XVONG$LA~oEQ` u ` s]l\ N4L@-2@zFoZP:F!XR,f`Rp ar><OQw0Z ٺ56R]U ]g}R@d8&N~ B1*ݕ.t:%cydGG, { B|>}X GXkT̴ |*֌r3k<_ƀ)Ȕ1!:7z#lǶaKKzKP;NchCZPvF6r!*r*EuÞ^\]M8Pi/á]*LVA'bQxbOŕ^y;nxi<-npydRDva;⩵!Dv6uT8B/q<"zF,Mڌ+tA J/FXğjZ-E#S֏SX޲t ud8׵1㴬K xN#_ř$[a{PaUP`to'w^(DE^( Ղ`)Y"$Q"C> ~ưke?!$6~b^ tx7SϙPK!\mdrs/downrev.xmlDn0DV8MEEJR"!.%GdVr43:;5 02iT90HT֐+yX&7K̤ehX6!-iS;:!FpZ4IćڵT}J2G qw;n~W%/] Hg4vz]' 􁜀(u*PK-!Zf[Content_Types].xmlPK-!1_a /_rels/.relsPK-!JH Kc *drs/shapexml.xmlPK-!\mdrs/downrev.xmlPK'`   2Cms2YE Closing+ tm Physical Inventory- Preparation63$ $ $# $5 h C 0e0e x?Rectangle 3"`  OIdentify the forms for entering the physical inventory counts. Make provision to control all count records (issued, returned, unused, and spoiled or voided) and to reconcile them at the end of the inventory count. Determine that the count listing provides for identification of: classifications of inventory (raw material, in process, finished goods) condition (defective, obsolete, slow-moving, excess quantities) location (building, floor, department, off premises, in transit) ownership( inventory on hand belonging to others) Most of the procedures to be followed during the physical inventory taking should be put into writing so as to guide all concerned.>@2  @ h s *@?"`~F NPhysical Inventory PT h C ,Ainfo-2008CWH h 0޽h ? O'8 e___PPT10i.c1X+D=' = @B + p0N0   l{ (  l  l  ~0e0e x?Rectangle 2"PK!Zf[Content_Types].xmlMO &2WR=cJ`F0iK`#̼vLw 9uSq:w`G ^i ½KI)c/ $oVjTMRc|}042ҥCƔM̏P~*ka/8^DkHbL8e i"K\XN\6rco4y@_;oPK!1_a _rels/.relsj0 ѽqCNo^K [ILcX&m߾0XFo;>0xM e`|X}đ I`߽N4aG2$RKIZ)4(M9`ctB{m:f@`3n|O,ܗr޾jxR0T ,0@}WBLǬ5vPK!JH Kc drs/shapexml.xmlVMo0 t$n>Z6 (ŎmˉY$9MGJN0 ۥrp(HBvd[a]U UV]q<V"{7&uaR&\ J<.gpBy訑Uj4 KRq]XVONG$LA~oEQ` u ` s]l\ N4L@-2@zFoZP:F!XR,f`Rp ar><OQw0Z ٺ56R]U ]g}R@d8&N~ B1*ݕ.t:%cydGG, { B|>}X GXkT̴ |*֌r3k<_ƀ)Ȕ1!:7z#lǶaKKzKP;NchCZPvF6r!*r*EuÞ^\]M8Pi/á]*LVA'bQxbOŕ^y;nxi<-npydRDva;⩵!Dv6uT8B/q<"zF,Mڌ+tA J/FXğjZ-E#S֏SX޲t ud8׵1㴬K xN#_ř$[a{PaUP`to'w^(DE^( Ղ`)Y"$Q"C> ~ưke?!$6~b^ tx7SϙPK!\mdrs/downrev.xmlDn0DV8MEEJR"!.%GdVr43:;5 02iT90HT֐+yX&7K̤ehX6!-iS;:!FpZ4IćڵT}J2G qw;n~W%/] Hg4vz]' 􁜀(u*PK-!Zf[Content_Types].xmlPK-!1_a /_rels/.relsPK-!JH Kc *drs/shapexml.xmlPK-!\mdrs/downrev.xmlPK'`   2Cms2YE Closing+ tm Physical Inventory- Preparation63$ $ $# $ l C 0e0e x?Rectangle 3"` U   l s *?"`~F \ Preparing for Physical Inventory !P!T l C ,Ainfo-2008CWH l 0޽h ? O'8 e___PPT10i.c1X+D=' = @B +{p0N0 z r @ \ (  \  \  ~*0e0e x?Rectangle 2"PK!Zf[Content_Types].xmlMO &2WR=cJ`F0iK`#̼vLw 9uSq:w`G ^i ½KI)c/ $oVjTMRc|}042ҥCƔM̏P~*ka/8^DkHbL8e i"K\XN\6rco4y@_;oPK!1_a _rels/.relsj0 ѽqCNo^K [ILcX&m߾0XFo;>0xM e`|X}đ I`߽N4aG2$RKIZ)4(M9`ctB{m:f@`3n|O,ܗr޾jxR0T ,0@}WBLǬ5vPK!JH Kc drs/shapexml.xmlVMo0 t$n>Z6 (ŎmˉY$9MGJN0 ۥrp(HBvd[a]U UV]q<V"{7&uaR&\ J<.gpBy訑Uj4 KRq]XVONG$LA~oEQ` u ` s]l\ N4L@-2@zFoZP:F!XR,f`Rp ar><OQw0Z ٺ56R]U ]g}R@d8&N~ B1*ݕ.t:%cydGG, { B|>}X GXkT̴ |*֌r3k<_ƀ)Ȕ1!:7z#lǶaKKzKP;NchCZPvF6r!*r*EuÞ^\]M8Pi/á]*LVA'bQxbOŕ^y;nxi<-npydRDva;⩵!Dv6uT8B/q<"zF,Mڌ+tA J/FXğjZ-E#S֏SX޲t ud8׵1㴬K xN#_ř$[a{PaUP`to'w^(DE^( Ղ`)Y"$Q"C> ~ưke?!$6~b^ tx7SϙPK!\mdrs/downrev.xmlDn0DV8MEEJR"!.%GdVr43:;5 02iT90HT֐+yX&7K̤ehX6!-iS;:!FpZ4IćڵT}J2G qw;n~W%/] Hg4vz]' 􁜀(u*PK-!Zf[Content_Types].xmlPK-!1_a /_rels/.relsPK-!JH Kc *drs/shapexml.xmlPK-!\mdrs/downrev.xmlPK'`   2Cms2YE Closing+ tm Physical Inventory- Preparation63$ $ $# $ \ 3 L0e0e x?Rectangle 3"`  Physical inventory adjustments can be major both due to quantity shortages but even more to costing problems. The biggest problem is zero costing errors. Inventory implications for Physical Inventory processing in General Ledger are minimal. The Variance Amounts command in the Period End menu clears the variance accumulators. This option only applies to those using Standard Cost as their valuation method.  \ s *dN?"`~F \ Preparing for Physical Inventory !P!T \ C ,Ainfo-2008CWH \ 0޽h ? O'8 e___PPT10i.c1X+D=' = @B +' p0N0 & 0(  0x 0 c $  xFe    0 s dA:>cms-IN-PeriodEnd-Screen-2008"`Q,5  0 s * ?"6@ NNN?NQ  0 s *?"`~F \ Preparing for Physical Inventory !P!H 0 0޽h ? O'8 e___PPT10i.h9}e+D=' = @B +rH0-f h/Y\P-=J(^] Oh+'0 hp  PowerPoint PresentationGeorgeGO376Microsoft PowerPoint@!<]@[R@`4zGhg  ,T%&" WMFC <8c EMF?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxyz{|}~      !"#$%&'()*+,-./0123456789:;=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxyz{|}~Root EntrydO)Pictures.Current UserSummaryInformation(<PowerPoint Document(]DocumentSummaryInformation8