Publications
Publications
  • September 1992 (Revised September 2004)
  • Background Note
  • HBS Case Collection

Accounting for Current Assets

By: William J. Bruns Jr.
  • Format:Print
  • | Pages:10
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Abstract

An introduction to accounting for current assets: receivables, inventories, and other current assets. Included are discussions of FIFO, LIFO, average cost, and explanation of accounting for manufactured inventories. To be assigned with cases on inventory valuation as an introduction to current assets.

Keywords

Accounting; Assets

Citation

Bruns, William J., Jr. "Accounting for Current Assets." Harvard Business School Background Note 193-048, September 1992. (Revised September 2004.)

About The Author

William J. Bruns

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