Vidyalelo
Commerce · Q297

Costing

Graduate and Post Graduate · Commerce · question 297

Q297

An inventory, which consists of partially worked goods or work in progress is called

A.
direct materials inventory
B.
work in process inventory
Answer
C.
finished goods inventory
D.
indirect material inventory

Answer: Option B

Solution

Answer: Option B
Solution:
An inventory, which consists of partially worked goods or work in progress is called work in process inventory. Work-in-process is an asset, and so is aggregated into the inventory line item on the balance sheet (usually being the smallest of the three main inventory accounts, of which the others are raw materials and finished goods).