Periodic vs Perpetual Inventory Systems - CPA Business Environment and Concepts (BEC)

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Question

Which inventory costing method would a company that wishes to maximize profits in a period of rising prices use?

Answer

Using the FIFO method during a period of rising prices would account for the inventory that is the least expensive from the warehouse, thus maximizing profit.

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Question

Under US GAAP, during periods of inflation, a perpetual system would result in the same dollar amount of ending inventory as a periodic system under which of the following valuation methods?

Answer

Only under FIFO would the use of a perpetual system result in the same dollar amount of ending inventory as a periodic system.

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Question

A corporation issues quarterly interim financial statements and uses the lower cost or market method to value its inventory in its annual financial statements. Which of the following statements is correct regarding how the corporation should value its inventory in its interim financial statements?

Answer

Using the IFRS lower of cost or market process would entail recognizing inventory losses during interim periods.

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Question

What is the cost of ending inventory given the following factors? Beginning Inventory = $5,000 Total Production Costs = $60,000 Cost of Goods Sold = $55,000 Direct Labor = $40,000.

Answer

$5,000 + $60,000 - $55,000 = $10,000

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Question

What was ABC company's cost of goods manufactured if cost of goods sold is $43,000, ending finished goods inventory is $21,000, beginning finished goods inventory is $16,000 and net income is $19,000.

Answer

COGM = $43,000 + $21,000 - $16,000 = $48,000

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Question

The moving average method requires ____, while the weighted average method requires ______.

Answer

Both the weighted average method and moving average methods are alternatives to LIFO and FIFO.

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