Inventory Valuation Methods: Lower Ending Inventory Value in Rising Prices

Which inventory valuation method produces a lower ending inventory value in rising prices?

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Question

When prices are rising, which of the following inventory valuation methods produces a lower ending inventory value?

Answers

Explanations

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A. B. C. D.

Explanation

When prices are rising, LIFO will produce the lowest ending inventory value because the last in (highest cost) inventory is the first out. This leaves the oldest inventory on hand and since it was purchased at lower prices, it has the lowest cost and ending inventory will have the lowest value.