Tag: methods of valuation of closing stock

Questions Related to methods of valuation of closing stock

Net realizable value is ____________________.

  1. The estimated selling price less the estimated costs of the sale

  2. Total sales

  3. Sales minus sales return

  4. Sales minus purchases


Correct Option: A

FIFO is advisable in case of _____________.

  1. Rising prices

  2. Falling prices

  3. Constant prices

  4. Fluctuating prices


Correct Option: B

The success of perpetual inventory system depends upon ______________.

  1. Placing order for materials at regular intervals

  2. Exercising control over the issue of materials

  3. Recording the receipt and issue of materials immediately after each transaction

  4. Recording the receipt of materials by storekeeper in the 'Bin Cards'


Correct Option: C

Which one of the following statements are correct?
(i) Inventory includes raw materials, finished goods and goods in process
(ii) Inventory is a part of the working capital
(iii) Inventory includes goods likely to be purchased in the coming months
Select the correct answer using the codes given below.

  1. I, II and III

  2. II and III

  3. I and III

  4. I and II


Correct Option: D

Goods withdrawn by the proprietor for his personal use are_________. 

  1. shown as a deduction from the purchases

  2. shown as a deduction from the sales

  3. treated as sales at cost price

  4. added to the purchases


Correct Option: A

Which of the following is not classified as inventory in the financial statements?

  1. Finished goods

  2. Work-in-progress

  3. Stored and spares

  4. Advance payments made to suppliers for raw materials


Correct Option: D

Rs. $1,250$ paid for the residential telephone bill of the proprietor which of these accounts will be debited _________________.

  1. Household A/c

  2. Drawing A/c

  3. Telephone A/c

  4. None


Correct Option: B
Explanation:

Business entity concept of accounting defines that the owner and the business are considered two separate entity in the eyes of law. Hence any amount is spent from the business for personal use, has to be debited to drawing account. Drawing will be deducted from capital account. 

State with reasons whether the following statement is true or false:
Inventory by-product should be valued at net realisable value where cost of by product can be separately determined.

  1. True

  2. False


Correct Option: B

State with reasons whether the following statement is true or false:
Damaged inventory should be valued at cost or market price; whichever is lower.

  1. True

  2. False


Correct Option: A

State with reasons whether the following statement is true or false:
The inventory under AS-2 is valued on the basis of cost price or current replacement cost, which ever is less.

  1. True

  2. False


Correct Option: A