Internal controls have often been thought of as specific activities that are performed to ensure accounting transactions have been recorded properly and to ensure security over assets. This definition was supplemented in a previous monograph on internal controls, "Accounting Controls for a Forest Products Firm," published in January 1981 ....
This monograph provides an introduction to the accounting and tax concepts of the forest products industry. It is intended for those unfamiliar with the industry who seek only a general orientation or desire an overview before delving into the detail of specific areas. Users would include bankers, investors, accountants, attorneys,...
Published December 1974. Facts and recommendations in this publication may no longer be valid. Please look for up-to-date information in the OSU Extension Catalog: http://extension.oregonstate.edu/catalog
This monograph presents a methodology of allocating raw material and manufacturing costs to specific products based on those product's relative market value. The concept of allocating costs based on inventoriable asset values has been referred to as cost-to-value allocations.