WAEC - Accounts Principles Of Accounts (2007 - No. 35)

Which of the following formulae is used to calculate stock turnover rate?
\(\frac{sales}{\text{average stock}}\)
\(\frac{\text{cost of sales}}{\text{average stock}}\)
\(\frac{\text{cost of sales}}{\text{opening stock}}\)
\(\frac{\text{cost of production}}{\text{average stock}}\)

Explanation

The inventory turnover ratio formula is the cost of goods sold divided by the average inventory for the same period.

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