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Match the Inventory Valuation Method from the List Below

Question 21

Matching

Match the inventory valuation method from the list below. In all cases, assume a period of rising prices

Premises:
The method that is used if each inventory item can be matched with a specific purchase and invoice.
The method that will cause the company to have the lowest income taxes.
The method that will cause the company to have the lowest cost of goods sold.
The method that will assign a value to inventory that approximates current cost.
The method that will tend to smooth out erratic changes in costs.
Responses:
FIFO-First in, first out
LIFO-Last in, first out
WA-Weighted average
SI-Specific identification

Correct Answer:

The method that is used if each inventory item can be matched with a specific purchase and invoice.
The method that will cause the company to have the lowest income taxes.
The method that will cause the company to have the lowest cost of goods sold.
The method that will assign a value to inventory that approximates current cost.
The method that will tend to smooth out erratic changes in costs.
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