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Basic Question 15 of 16

Which of the following statements is accurate?

A. When unit costs increase, and quantities either remain constant or increase, LIFO allocates a lower amount of the total cost of goods available for sale to cost of sales on the income statement and a higher amount to ending inventory on the balance sheet.

B. When unit costs increase, and quantities either remain constant or increase, FIFO allocates a lower amount of the total cost of goods available for sale to cost of sales on the income statement and a higher amount to ending inventory on the balance sheet.

C. When unit costs decrease, and quantities either remain constant or increase, FIFO allocates a lower amount of the total cost of goods available for sale to cost of sales on the income statement and a higher amount to ending inventory on the balance sheet.

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You have a wonderful website and definitely should take some credit for your members' outstanding grades.
Colin Sampaleanu

Colin Sampaleanu

Learning Outcome Statements

calculate and explain how inflation and deflation of inventory costs affect the financial statements and ratios of companies that use different inventory valuation methods

CFA® 2024 Level I Curriculum, Volume 2, Module 6.