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商品編號： 9-101-010 出版日期： 2000/08/02 作者姓名： Miller, Gregory S.;Noe, Christopher F. 商品類別： Other 商品規格： 11p 再版日期： 2001/09/27 地域： United States 產業： Health care services;Retail trade 個案年度： 1993 - 1995
商品敘述：
Bausch & Lomb (B&L) instituted an aggressive sales program in the final weeks of its 1993 fiscal year that pushed a large amount of inventories onto distributors. The company recognized revenues on these products when they were shipped. A rewritten version of an earlier case.
涵蓋領域：
Accounting policies;Accounting procedures;Financial statements;Sales;Revenue recognition
相關資料：
Case Teaching Note, (5-101-018), 7p, by Gregory S. Miller, Christopher F. Noe;Spreadsheet Supplement, (XLS003), 0p, by Gregory S. Miller, Christopher F. Noe
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