Accounting 0452 · IGCSE · Valuation of inventory

Valuation of inventory — practice question

A trader gave the following details about his inventory at the end of his financial year. total number of units: 500 cost price of each unit: $4 net realisable value of each unit: $6 80 units had been damaged and could only be sold for $3 per unit. What is the value of the closing inventory?

  • A$1920
  • B$2000
  • C$2760
  • D$2840

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