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Commerce · Q221

Accounting

Graduate and Post Graduate · Commerce · question 221

Q221

Which of the following would NOT be considered as a component of 'cost' of stock?

A.
Transportation inward costs
B.
Import duties
C.
Salaries of selling staff
Answer
D.
Purchase price

Answer: Option C

Solution

Answer: Option C
Solution:
Salaries of selling staff would NOT be considered as a component of 'cost' of stock. When investors purchase shares of stock, the price paid includes two components: the price of the stock and the fee charged by the brokerage firm, called commission.