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Commerce · Q213

Costing

Graduate and Post Graduate · Commerce · question 213

Q213

In case of rising prices (inflation), FIFO method will:

A.
provide lowest value of closing stock and profit
B.
provide highest value of closing stock and profit
Answer
C.
provide highest value of closing stock but lowest value of profit
D.
provide highest value of profit but lowest value of closing stock

Answer: Option B

Solution

Answer: Option B
Solution:
In case of rising prices (inflation), FIFO method will provide highest value of closing stock and profit. The FIFO method is the standard inventory method for most companies. FIFO gives a lower-cost inventory because of inflation; lower-cost items are usually older.