Backflush accounting - some resources

The following online resources are on Backflush Accounting (a JIT accounting approach):

1. Basic description: http://en.wikipedia.org/wiki/Backflush_accounting
2. Limitations of backflush accounting (pdf): http://www.cimaglobal.com/Documents/ImportedDocuments/fm_may06_p43-44.pdf
3. JIT operations and backflush accounting (ACCA article): http://www2.accaglobal.com/students/accax/exams/p5/technical_articles/2950555

Reference
Impacts of JIT on Management Accounting (an article): http://maaw.info/ArticleSummaries/ArtSumSwensonCassidy93.htm