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Select all that applyWhich statement are true? (Select all that apply.)Multiple select question.Specific identification, weighted average cost, LIFO and FIFO are generally accepted costing methods.The inventory costing methods determine the amount of the debit to Cost of Goods Sold and credit to Inventory.The inventory method used must correspond with the actual physical flow of goods.The inventory methods apply to both perpetual and periodic inventory systems.

Question

Select all that applyWhich statement are true? (Select all that apply.)Multiple select question.Specific identification, weighted average cost, LIFO and FIFO are generally accepted costing methods.The inventory costing methods determine the amount of the debit to Cost of Goods Sold and credit to Inventory.The inventory method used must correspond with the actual physical flow of goods.The inventory methods apply to both perpetual and periodic inventory systems.

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Solution

  1. Specific identification, weighted average cost, LIFO and FIFO are generally accepted costing methods. - True. These are all recognized methods for inventory costing under Generally Accepted Accounting Principles (GAAP).

  2. The inventory costing methods determine the amount of the debit to Cost of Goods Sold and credit to Inventory. - True. The method chosen for inventory costing directly affects the value of the inventory on the balance sheet, and the cost of goods sold on the income statement.

  3. The inventory method used must correspond with the actual physical flow of goods. - False. The inventory costing method used does not have to match the physical flow of goods. For example, a company can use the LIFO (Last-In, First-Out) method for accounting purposes even if the actual flow of goods follows the FIFO (First-In, First-Out) method.

  4. The inventory methods apply to both perpetual and periodic inventory systems. - True. These inventory costing methods can be used in both types of inventory systems. The difference between the two systems is how often inventory quantities are updated, not the costing method used.

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