Dr.C.L.Jeba Melvin, M.Com.,M.B.A.,M.Phil.,Ph.D.

HIGHEST IN FIRST OUT METHOD (HIFO) - STORES LEDGER ACCOUNT -  with solved problem: - By Dr.C.L.Jeba Melvin
It is a ledger account in order to maintain inventory of goods. It consists of details regarding receipts (purchases) and issues (supply for production or sales). By balancing this account we get to know the inventory in hand as on a particular date. Highest In First Out (HIFO) is an inventory distribution and accounting method in which the inventory with the highest cost of purchase is the first to be used or taken out of stock.
This episode consists of Stores ledger account (HIFO) problem with solution. This video is useful for the BBA/BBM/BCom students [தமிழ்].

Dr.C.L.Jeba Melvin, M.Com.,M.B.A.,M.Phil.,Ph.D
Associate Professor & Head of Research Centre
Department of Management Studies
Nesamony Memorial Christian College
Marthandam - 629165, Kanyakumari District
Tamil Nadu, INDIA
E.Mail: jebamelwyn@gmail.com
Jeba Melvin C.L holds Ph.D in Financial Service Marketing, MBA in Finance and also holds post graduation in Commerce. He is currently serving as Associate Professor and Head of Research Centre for the Management Studies at Nesamony Memorial Christian College, Marthandam. He has about 17 years of Post Graduate teaching experience and 6 years of research experience. Guided twenty M.Phil research scholars for the award of M.Phil degree and currently guiding six Ph.D research scholars. He has received the Best Researcher Award presented by Indian Academic Researchers Association (IARA Award - 2016) for the outstanding contribution in research at Bharathidasan University, Tiruchirappalli. He has published several research papers in UGC approved refereed journals, few in books and participated in several international conferences and presented papers.
Best Paper Awards :-
1. Best Paper Award in the International Conference on “Leading Beyond Horizon: Engaging Future”, Annamalai University on the topic “Analysing Customers’ Attitude Towards Online Banking”, dated 28-30 July.2011.
2. Best Paper Award in the International Conference on “Recent Trends in Commerce and Management”, Jairam Arts & Science College, Salem, on the topic  “A study on Customer Awareness about Online Banking services”, dated 5th Feb.2014.
3. Best Paper Award in the National Seminar on “Empowerment of Unorganised women through Micro Finance”, St.Xavier’s College (Autonomous), Palayamkottai, dated 06 March. 2015.  

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