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Commerce · Q201

Accounting

Graduate and Post Graduate · Commerce · question 201

Q201

Which one of the following methods of inventory costing yields highest taxable income?

A.
FIFO
Answer
B.
LIFO
C.
AVCO or averrage cost
D.
Standard cost method

Answer: Option A

Solution

Answer: Option A
Solution:
FIFO methods of inventory costing yields highest taxable income. First-in, first-out, or FIFO, applies the earliest costs first. In rising markets, FIFO yields the lowest cost of goods sold and the highest taxable income.