This chapter assumed that the controller was the source of all adjusting entry journal vouchers. Mention at

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This chapter assumed that the controller was the source of all adjusting entry journal vouchers. Mention at least one alternative source for each of the following adjustments (and explain your answers):

a. Estimated bad debts

b. Interest accruals

c. Lower of cost or market adjustments for inventories

d. Lower of cost or market adjustments for investments

e. Depreciation adjustments

f. Differences between physical inventory counts and perpetual inventories

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Accounting Information Systems

ISBN: 9781133947820

10th International Edition

Authors: Richard B. Dull,Patrick R. Wheeler, Ulric J. Gelinas

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