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Match the Items Below

Question 232

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Match the items below.

Premises:
Measures the number of times the inventory sold during the period.
Tracks the actual physical flow for each inventory item available for sale.
Goods that are only partially completed in a manufacturing company.
Cost of goods sold consists of the most recent inventory purchases.
Goods ready for sale to customers by retailers and wholesalers.
Title to the goods transfers when the public carrier accepts the goods from the seller.
Ending inventory valuation consists of the most recent inventory purchases.
The same unit cost is used to value ending inventory and cost of goods sold.
Title to goods transfers when the goods are delivered to the buyer.
The amount that would be paid at the present time to acquire an identical item.
Responses:
Merchandise Inventory
Work in process
FOB shipping point
FOB destination
Specific identification method
First-in, first-out (FIFO) method
Last-in, first-out (LIFO) method
Average-cost method
Inventory turnover
Current replacement cost

Correct Answer:

Measures the number of times the inventory sold during the period.
Tracks the actual physical flow for each inventory item available for sale.
Goods that are only partially completed in a manufacturing company.
Cost of goods sold consists of the most recent inventory purchases.
Goods ready for sale to customers by retailers and wholesalers.
Title to the goods transfers when the public carrier accepts the goods from the seller.
Ending inventory valuation consists of the most recent inventory purchases.
The same unit cost is used to value ending inventory and cost of goods sold.
Title to goods transfers when the goods are delivered to the buyer.
The amount that would be paid at the present time to acquire an identical item.
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