Horner is an English surname of Anglo-Saxon origin, that derives from the Middle English word for the occupation horner, meaning either horn-worker, horn-maker, or even horn-blower. Horner refers to: 1  People named Horner.2  Billy Horner (born 1942), English footballer and manager.orner is an English surname of Anglo-Saxon origin, that derives from the Middle English word for the occupation horner, meaning either horn-worker, horn-maker, or even horn-blower. Horner refers to: 1  People named Horner.
Find out all details about Avco Trust, listed on Financial Consultants category in Reading, United Kingdom. The Time Now provides Avco Trust full information.ind out all details about Avco Trust, listed on Financial Consultants category in Reading, United Kingdom. The Time Now provides Avco Trust full information.
Average Cost (AVCO) Method. Average cost method (AVCO) calculates the cost of ending inventory and cost of goods sold for a period on the basis of weighted average cost per unit of inventory. Weighted average cost per unit is calculated using the following formula: Like FIFO and LIFO methods, AVCO is also applied differently in periodic inventory system and perpetual inventory system. In periodic inventory system, weighted average cost per unit is calculated for the entire class of inventory.