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By Roger Bryant M.Sc, B.Sc (Econ), FCA, FIB (auth.)

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This means that it is assumed that the enterprise will continue in operational existence for the foreseeable future, and in particular that the accounts assume no intention or necessity to liquidate or curtail significantly the scale of operation. " This is a vital prerequisite if accounts of succeeding periods are to be meaningfully compared. " SSAP 2 explains that revenue and profits should not be anticipated but should only be recognised by incorporation in the profit and loss account when realised in the form of cash or other assets, the ultimate cash realisation of which can be assessed with reasonable certainty.

The great advantage of this feature is that it is not necessary to calculate the value of stock each time a sale is made, but merely to ascertain the amount of each item in stock at the end of the period, and to allocate invoice prices sequentially starting with the last until all ofthe stock is accounted for. Example A company has 765 units of component No. L Under the FIFO approach invoice prices are allocated starting with the delivery on 11 December until all the closing stock is accounted for, within the delivery on 28 October.

20 =£120 £600 £390 £210 Note Under the LIFO method it is necessary to identify the consignment from which each withdrawal is made. At the end of January the stock balance is the same as after the first delivery but only 150 units of the original consignment remain. The remainder is assumed to be part of the delivery on 21st of the month, all of the items delivered on 5 January having been allotted to the sale on the 14th. 1 Total £600 £375 Note Under the AVCO method it is necessary to calculate the average cost of stock each time a consignment is received.

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