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REVISION 3 : TOPIC 8 [ACCOUNTING FOR INVENTORIES]

Total questions: 20

Worksheet time: 16mins

Name
Class
Date
1.

How many units were on hand on 31 December 2019 :

a)

12 units

b)

30 units

c)

18 units

d)

15 units

2.

Assume that the company is using periodic inventory system and FIFO method, what is the ending inventory costs?

a)

RM216

b)

RM288

c)

RM312

d)

RM368

3.

Assume that the company is using periodic inventory system and Weighted Average method, what is the ending inventory costs?

a)

RM224.50

b)

RM257.40

c)

RM231.80

d)

RM257.35

4.

What is the cost of goods sold if the periodic inventory system and FIFO method is used ?

a)

RM2,071

b)

RM2,101.65

c)

RM2,101.60

d)

RM2,143

5.

What is the cost of goods sold if the periodic inventory system and Weighted Average method is used ?

a)

RM2,071

b)

RM2,101.65

c)

RM2,101.60

d)

RM2,143

6.

Assuming the periodic inventory system and Weighted Average method is used, what is the gross profit?

a)

RM869

b)

RM838.40

c)

RM838.65

d)

RM797

7.

Assuming the periodic inventory system and FIFO method is used, what is the gross profit?

a)

RM869

b)

RM838.40

c)

RM838.65

d)

RM797

8.

What is the ending inventory in units as at 11 October 2020?

a)

27

b)

14

c)

15

9.

What is the ending inventory in units as at 18 October 2020?

a)

27

b)

14

c)

15

10.

What is the ending inventory in units as at 31 October 2020?

a)

27

b)

14

c)

15

11.

Assuming that the company will updated the inventory every time there is a movement in their inventory, calculate the cost of goods sold for the transaction on 11 October 2020, using FIFO method?

a)

RM57

b)

RM63.50

c)

RM70

d)

RM63.56

12.

Assuming that the company will updated the inventory every time there is a movement in their inventory, calculate the cost of goods sold for the transaction on 11 October 2020, using weighted average method?

a)

RM52

b)

RM63.50

c)

RM70

d)

RM63.56

13.

Assuming that the company will updated the inventory every time there is a movement in their inventory, calculate the ending inventory cost as at 11 October 2020, using weighted average method?

a)

RM75

b)

RM63.50

c)

RM63.44

d)

RM63.56

14.

Assuming that the company will updated the inventory every time there is a movement in their inventory, calculate the ending inventory cost as at 11 October 2020, using FIFO method?

a)

RM57

b)

RM56

c)

RM67.50

d)

RM70

15.

Assuming that the company will updated the inventory every time there is a movement in their inventory, calculate the ending inventory cost as at 18 October 2020, using FIFO method?

a)

RM58.50

b)

RM128.50

c)

RM70

d)

RM138.50

16.

Assuming that the company will updated the inventory every time there is a movement in their inventory, calculate the cost of goods sold for the transaction on 26 October 2020, using FIFO method?

a)

RM54

b)

RM68.50

c)

RM60

d)

RM67.50

17.

Assuming that the company will updated the inventory every time there is a movement in their inventory, calculate the ending inventory cost as at 26 October 2020, using FIFO method?

a)

RM54

b)

RM68.50

c)

RM60

d)

RM67.50

18.

Assuming that the company will updated the inventory every time there is a movement in their inventory, calculate the cost of goods sold for the month of ended 31 October 2020, using FIFO method?

a)

RM57

b)

RM60

c)

RM117

d)

RM127

19.

Assuming that the company will updated the inventory every time there is a movement in their inventory, calculate the cost of goods purchased for the transaction on 9 October 2020.

(a)  

20.

Refer to the information given, calculate the total sales for the month of October 2020.

(a)