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ScotlandAccountingQuick questions

Preparing Management Accounting Information

Quick questions on Inventory valuation FIFO and AVCO - SQA Higher Accounting

3short Q&A pairs drawn directly from our worked dot-point answer. For full context and worked exam questions, read the parent dot-point page.

What is q1?
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Buy 50 units at £10 then 50 at £14, and issue 60 units. Calculate the FIFO cost of the issue. [2 marks]
What is q2?
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Using the same purchases, calculate the AVCO cost per unit before the issue. [2 marks]
What is q3?
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State which method gives the higher closing inventory value when prices are falling. [1 mark]

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