Accounting for IGCSE & O level - Preparation Of Financial Statements (Section 25 - No. 24)

What is the effect of reducing closing inventory on cost of sales?
Increases cost of sales
Decreases cost of sales
No effect
Depends on the inventory method

Explanation

A reduction in closing inventory decreases cost of sales, assuming cost of goods sold equals opening inventory + purchases - closing inventory.

Comments (0)

Advertisement