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Materials consumed are priced in a systematic and realistic manner. It is argued that current acquisition costs are incurred for the purpose of meeting current production and sales requirements; therefore, the most recent costs should be charged against current production and sales.
Unrealized inventory gains and losses are minimized, and reported operating profits are stabilized in industries subject to sharp materials price fluctuations.
Inflationary prices of recent purchases are charged to operations in periods of rising prices, Thus reducing profits, resulting in a tax saving, and therewith providing a cash advantage through deferral of income tax payments. The tax deferral creates additional working capital as long as the economy continues to experience an annual inflation rate increase.
how to implement multiple stack using single dimension array in c
Indexed Sequential Files An index is inserted to the sequential file to provide random access. An overflow area required to be maintained to permit insertion in sequence. I
In the earlier unit, we have discussed about the arrays. Arrays are data structures of fixed size. Insertion & deletion involves reshuffling of array elements. Thus, arraymanipulat
what is boot algorithm and some example
Each of the comparison in the binary search decrease the number of possible candidates where the key value can be searched by a factor of 2 as the array is divided into two halves
for i=1 to n if a[i}>7 for j=2 to n a[j]=a{j}+j for n=2 to n a[k]=a[j]+i else if a[1]>4 && a[1] for 2 to a[1] a[j]= a{j]+5 else for 2to n a[j]=a[j]+i ..
stickly binary tree
You are given two jugs, a 4-gallon one and a 3-gallon one. Neither has any measuring marker on it. There is a tap that can be used to fill the jugs with water. How can you get exac
How branching takes place in Instruction pipeline. Explain with suitable examples
Example: (Single rotation into AVL tree, while a new node is inserted into the AVL tree (LL Rotation)) Figure: LL Rotation The rectangles marked A, B & C are trees
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