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Homework answers / question archive / University of Maryland ECON 103 True/False Questions 1)Under FIFO, LIFO, and average cost, the cost flow of a product does not depend on the physical flow

University of Maryland ECON 103 True/False Questions 1)Under FIFO, LIFO, and average cost, the cost flow of a product does not depend on the physical flow

Accounting

University of Maryland

ECON 103

True/False Questions

1)Under FIFO, LIFO, and average cost, the cost flow of a product does not depend on the physical flow.

 

                               

 

  1. Physical counts of inventory are not needed with perpetual inventory systems.

 

                                

 

  1. The main difference between perpetual and periodic inventory systems is the timing of allocating costs between inventory and cost of goods sold.

 

                               

 

  1. Cost of goods on consignment is included in the consignee's inventory until sold.

                                

 

  1. Net purchases are reduced for discounts taken whether the net method is used or the gross method is used.

 

                               

 

  1. Inventory costing methods are merely means by which costs are allocated between ending inventory and cost of goods sold.

 

                               

 

  1. LIFO periodic and LIFO perpetual usually produce the same amounts for ending inventory.

 

                                

 

  1. FIFO periodic and FIFO perpetual produce the same amounts for cost of goods sold.

 

                               

 

  1. During periods of falling prices, LIFO ending inventory will be less than FIFO ending inventory.

 

                                

 

  1. LIFO always provides a better match of revenue and expense than does FIFO.

                                

  1. Unit LIFO is more costly to implement than dollar-value LIFO.

                               

 

 

 

  1. Dollar-value LIFO eliminates the risk of LIFO liquidations.

 

                                

 

 

Matching Pair Questions

 

Use the following to answer questions 13-17:

 

13-17. Listed below are ten terms followed by a list of phrases that describe or characterize five of the terms. Match each phrase with the correct term placing the letter designating the best term in the space provided by the phrase.

 

Terms:

  1. Finished goods
  2. Freight-in
  3. Cost of Goods available for sale
  4. LIFO conformity rule
  5. LIFO liquidation
  6. LIFO pools
  7. Net purchases
  8. Periodic inventory system
  9. Perpetual inventory system
  10. Physical flow

Phrases:

  1.              Adjusts inventory at the end of the period.
  2.              Allocated between ending inventory and cost of goods sold.
  3.              Reduced by discounts taken under both gross and net methods.
  4.              Inventory ready for sale.
  5.              Must be used for financial reporting if elected for taxes.

 

 

Use the following to answer questions 18-22:

 

 

 

18-22. Listed below are ten terms followed by a list of phrases that describe or characterize five of the terms. Match each phrase with the correct term placing the letter designating the best term in the space provided by the phrase.

 

Terms:

  1. Finished goods
  2. Freight-in
  3. Cost of Goods available for sale
  4. LIFO conformity rule
  5. LIFO liquidation
  6. LIFO pools
  7. Net purchases
  8. Periodic inventory system
  9. Perpetual inventory system
  10. Physical flow

Phrases:

  1.              Considered a product cost.
  2.              Continuously records changes in inventory.
  3.              Captured by FIFO for a fruit stand.
  4.              Reduces the quality of current period earnings information.
  5.              May dry up as product mix changes.

 

 

23-27. Use the following to answer questions 23-27:

 

Listed below are ten terms followed by a list of phrases that describe or characterize five of the terms. Match each phrase with the correct term by placing the letter designating the best term in the space provided by the phrase.

 

Terms:

  1. Average cost
  2. Consignment
  3. Cost flow assumption
  4. Cost of goods sold
  5. F.o.b. destination
  6. F.o.b. shipping point
  7. FIFO
  8. Inventory cut-off
  9. Inventory turnover
  10. LIFO

Phrases:

  1.              Goods are transferred to another party but title remains with transferor.
  2.              Cost of goods available for sale less ending inventory.
  3.              Items sold are assumed to come from a mixture of goods acquired during the period.
  4.              Items sold are assumed to be those acquired first.
  5.              Items sold are assumed to be those acquired last.

 

 

 

 

Use the following to answer questions 28-32:

 

28-32. Listed below are ten terms followed by a list of phrases that describe or characterize five of the terms. Match each phrase with the correct term by placing the letter designating the best term in the space provided by the phrase.

 

Terms:

  1. Average cost
  2. Consignment
  3. Cost flow assumption
  4. Cost of goods sold
  5. F.o.b. destination
  6. F.o.b. shipping point
  7. FIFO
  8. Inventory cut-off
  9. Inventory turnover
  10. LIFO

Phrases:

  1.              Legal title passes when goods are delivered to common carrier.
  2.              Legal title passes when goods arrive at location.
  3.              Not required to correspond to match actual product movement.
  4.              Goods in transit can pose a problem in computing this.
  5.              Probably higher at Wal-Mart than at Maytag.

 

 

Use the following to answer questions 33-37:

 

33-37. Listed below are ten terms followed by a list of phrases that describe or characterize five of the terms. Match each phrase with the correct term placing the letter designating the best term in the space provided by the phrase.

 

Terms:

  1. Consumer Price Index
  2. Cost index
  3. FIFO layers
  4. Gross method
  5. Gross profit ratio
  6. LIFO layers
  7. Net method
  8. Raw materials
  9. Specific identification
  10. Work-in-process

Phrases:

  1.              Purchase discounts not taken are considered interest expense.
  2.              Purchase discounts not taken are included in inventory.
  3.              One minus (Cost of goods sold/Net sales).
  4.              Reduced by the cost of finished product.
  5.              Reflect most recent purchases.

 

 

 

 

Use the following to answer questions 38-42:

 

38-42. Listed below are ten terms followed by a list of phrases that describe or characterize five of the terms. Match each phrase with the correct term placing the letter designating the best term in the space provided by the phrase.

 

Terms:

  1. Consumer Price Index
  2. Cost index
  3. FIFO layers
  4. Gross method
  5. Gross profit ratio
  6. LIFO layers
  7. Net method
  8. Raw materials
  9. Specific identification
  10. Work-in-process

Phrases:

  1.              Reflect oldest units or dollar costs.
  2.              Could be used instead of an internally generated index in dollar-value LIFO computations.
  3.              The least liquid manufacturing inventory.
  4.              Used to convert ending inventory at year-end cost to base year cost.
  5.              Cost flow assumption probably used by fine antique shops.

 

 

 

Multiple Choice Questions

 

  1. Inventory does not include:
    1. Materials used in the production of goods to be sold.
    2. Assets intended to be sold in the normal course of business.
    3. Equipment used in the manufacturing of assets for sale.
    4. Assets currently in production for normal sales.

 

                         

 

  1. The largest expense on a retailer's income statement is typically:
    1. Salaries and wages.
    2. Cost of goods sold.
    3. Income tax expense.
    4. Depreciation expense.

 

                         

 

 

 

  1. In a perpetual average cost system:
    1. A new weighted-average unit cost is calculated each time additional units are purchased.
    2. The cost allocated to ending inventory is generally the same as it would be in a periodic inventory system.
    3. The moving-average unit cost is determined following each sale.
    4. The average is determined by dividing the total number of units sold by the cost of units purchased during the period.

 

                         

 

  1. In a perpetual inventory system, the cost of purchases is debited to:
    1. Purchases.
    2. Cost of goods sold.
    3. Inventory.
    4. Accounts payable.

 

                         

 

  1. In a periodic inventory system, the cost of purchases is debited to:
    1. Purchases.
    2. Cost of goods sold.
    3. Inventory.
    4. Accounts payable.

 

                         

 

  1. In a perpetual inventory system, the cost of inventory sold is:
    1. Debited to accounts receivable.
    2. Credited to cost of goods sold.
    3. Debited to cost of goods sold.
    4. Not recorded at the time.

 

                         

 

  1. In a periodic inventory system, the cost of inventories sold is:
    1. Debited to accounts receivable.
    2. Credited to cost of goods sold.
    3. Debited to cost of goods sold.
    4. Not recorded at the time of sale.

 

                         

 

  1. Cost of goods sold is given by:
    1. Beginning inventory - net purchases + ending inventory.
    2. Beginning inventory + accounts payable – net purchases.
    3. Net purchases + ending inventory - beginning inventory.
    4. Net Purchases + beginning inventory - ending inventory.

 

                         

 

 

 

  1. Ending inventory is equal to the cost of items on hand plus:
    1. Items in transit sold f.o.b. shipping point.
    2. Purchases in transit f.o.b. destination.
    3. Items in transit sold f.o.b. destination.
    4. None of the above.

 

                         

 

  1. Purchases equal the invoice amount:
    1. Plus freight-in, plus discounts lost.
    2. Less purchase returns, plus purchase allowances.
    3. Plus freight-in, less purchase discounts.
    4. Plus discounts, less purchase returns.

 

                         

 

  1. Using the gross method, purchase discounts lost are:
    1. Included in purchases.
    2. Added to accounts payable.
    3. Included in interest expense.
    4. Deducted from discount income.

 

                         

 

  1. Under the net method, purchase discounts lost are:
    1. Included in purchases.
    2. Added to accounts payable.
    3. Included in interest expense.
    4. Deducted from discount income.

 

                         

 

  1. Under the gross method, purchase discounts taken are:
    1. Deducted from interest expense.
    2. Added to net purchases.
    3. Added to interest income.
    4. Deducted from purchases.

 

                         

 

  1. The inventory method that will always produce the same amount for cost of goods sold in a periodic inventory system as in a perpetual inventory system would be:
    1. FIFO.
    2. LIFO.
    3. Weighted average.
    4. None of the above.

 

                         

 

 

 

  1. In a period when prices are rising and inventory quantities are stable, the inventory method that would result in the highest ending inventory is:
    1. Weighted average.
    2. Moving average.
    3. FIFO.
    4. LIFO.

 

                         

 

  1. In a period when prices are falling and inventory quantities are stable, the lowest taxable income would be reported by using the inventory method of:
    1. Weighted average.
    2. LIFO.
    3. Moving average.
    4. FIFO.

 

                         

 

  1. During periods when prices are rising and inventory quantities are stable, cost of goods sold will be:
    1. Higher under FIFO than LIFO.
    2. Higher under FIFO than average cost.
    3. Lower under average cost than LIFO.
    4. Lower under LIFO than FIFO.

 

                         

 

  1. During periods when prices are rising and inventory quantities are stable, ending inventory will be:
    1. Greater under LIFO than FIFO.
    2. Greater under average cost than LIFO.
    3. Lesser under average cost than FIFO.
    4. Greater under FIFO than LIFO.

 

                         

 

  1. The LIFO Conformity Rule states that if LIFO is used for:
    1. One class of inventory, it must be used for all classes of inventory.
    2. Tax purposes, it must be used for financial reporting.
    3. One company in an affiliated group, it must be used by all companies in an affiliated group.
    4. Domestic companies, it must be used by foreign partners.

 

                         

 

  1. The primary reason for the popularity of LIFO is that it gives:
    1. Better matching of physical flow and cost flow.
    2. A deferral of income tax.
    3. Simplified recordkeeping.
    4. A permanent reduction of income taxes.

 

                         

 

 

 

  1. In periods when prices are rising LIFO liquidations:
    1. Cannot occur.
    2. Are used to reduce tax liabilities.
    3. Are a source of off-balance-sheet financing.
    4. Distort the income statement.

 

                         

 

  1. The use of LIFO during a long inflationary period can result in:
    1. A net increase in income tax expense.
    2. An inflated balance sheet.
    3. Significant cash flow advantages over FIFO.
    4. A reduction in inventory turnover over FIFO.

        

  1. When reported in financial statements, a LIFO Allowance account usually:
    1. Is shown in the firm's income statement.
    2. Is added to LIFO cost to indicate what the inventory would cost on a FIFO basis.
    3. Indicates the effect on income if LIFO were not used.
    4. Shows the current rate of inflation for that asset.

 

                         

 

  1. The use of LIFO in accounting for a firm's inventory:
    1. Usually matches the physical flow of goods through the business.
    2. Is usually used for internal management purposes.
    3. Usually requires price-indexing conversion at the end of each accounting period.
    4. None of the above is correct.

 

                         

 

  1. Dollar-value LIFO:
    1. Starts with ending inventory measured in current prices and recreates LIFO layers for measuring inventory costs.
    2. Measures inventory in dollars rather than units.
    3. Only is allowed for internal reporting purposes.
    4. None of the above is correct.

 

                         

 

  1. The change in the amount of the LIFO reserve disclosed at a particular balance sheet date tells you:
    1. The amount by which net income for that period would change if the company used another method (e.g., FIFO) instead of LIFO for measuring inventory.
    2. The amount by which cost of goods sold for that period would change if the company used another method (e.g., FIFO) instead of LIFO for measuring inventory.
    3. The amount by which the inventory balance on that date would change if the company used another method (e.g., FIFO) instead of LIFO for measuring inventory.
    4. None of the above is correct.

 

                         

 

 

 

  1. If a company uses LIFO for financial statement and income tax purposes, a LIFO liquidation is problematic for a company's income taxes:
    1. When inventory purchase prices are rising.
    2. When inventory purchase prices are declining.
    3. Whether inventory purchase process are declining or rising.
    4. LIFO liquidations are not problematic for a company's income taxes.

 

                         

 

 

  1. GG Inc. uses FIFO accounting for its internal inventory records and then reports on a LIFO basis in its financial statement and tax returns. GG disclosed an increase in its LIFO reserve of $15 million for 2006. Assuming GG has a 40% income tax rate:
    1. Its reported cost of goods sold for 2006 would have been $9 million more if it had used FIFO rather than LIFO for its financial statements.
    2. Its reported cost of goods sold for 2006 would have been $15 million more if it had used FIFO rather than LIFO for its financial statements.
    3. Its reported net income for 2006 would have been $9 more million if it had used FIFO rather than LIFO for its financial statements.
    4. Its reported net income for 2006 would have been $15 million more if it had used FIFO rather than LIFO for its financial statements.

 

                         

  1. HH Company uses FIFO accounting for its internal inventory records and then reports on a LIFO basis in its financial statement and tax returns. Gatsby disclosed a decrease in its LIFO reserve of $20 million for 2006. Assuming HH has a 30% income tax rate:
    1. Its reported cost of goods for 2006 would have been $14 million less if it had used FIFO rather than LIFO for its financial statements.
    2. Its reported cost of goods for 2006 would have been $20 million less if it had used FIFO rather than LIFO for its financial statements.
    3. Its reported cost of goods sold for 2006 would have been $14 million more if it had used FIFO rather than LIFO for its financial statements.
    4. Its reported cost of goods sold for 2006 would have been $20 million more if it had used FIFO rather than LIFO for its financial statements.

 

                         

 

 

 

 

  1. During 2006, WW Inc. reduced its LIFO eligible inventory quantities due to a problem with its major supplier. The effect of this liquidation was to increase its cost of goods sold by approximately $50 million. WW has a 40% income tax rate. If WW had not experienced these supplier problems and the resulting liquidation,
    1. Its 2006 net income would have been $30 million lower because inventory purchase prices were rising.
    2. Its 2006 net income would have been $30 million lower because inventory purchase prices were declining.
    3. Its 2006 net income would have been $30 million higher because inventory purchase prices were rising.
    4. Its 2006 net income would have been $30 million higher because inventory purchase prices were declining.

 

                         

 

 

Use the following to answer questions 73-75:

 

On January 1, 2006, Badger Inc. adopted the dollar-value LIFO method. The inventory cost on this date was $100,000. The 2006 ending inventory, valued at year-end costs, was $126,000. The relative cost index for this inventory in 2006 was 1.05.

 

  1. What inventory balance should Badger report on its 12/31/06 balance sheet? A) $126,000

B)   $121,000

C)   $120,000

D) $100,000

 

                         

 

 

  1. Suppose that Badger's 2007 ending inventory, valued at year-end costs, was $143,000 and that the relative cost index for this inventory in 2007 was 1.10. In determining the inventory balance should Badger report on its 12/31/07 balance sheet,:
    1. An additional layer of $23,000 is added to the 1/1/07 balance.
    2. An additional layer of $22,000 is added to the 1/1/07 balance.
    3. An additional layer of $11,000 is added to the 1/1/07 balance.
    4. None of the above is correct.

 

                         

 

 

 

 

  1. Suppose that Badger's 2008 ending inventory, valued at year-end costs, was $153,600 and that the relative cost index for this inventory in 2008 was 1.20. What inventory balance would Badger report on its 12/31/08 balance sheet?

A) $128,000

B)   $129,800

C)   $153,600

D) None of the above is correct.

 

                         

 

 

  1. Company A is identical to Company B in every regard except that Company A uses FIFO and Company B uses LIFO. In an extended period of rising prices, Company A's gross profit and inventory turnover, compared to Company B's, would be:

gross profit           inventory turnover

    1. lesser                             lesser
    2. greater                          greater
    3. greater                           lesser
    4. lesser                            greater

 

                         

 

  1. Company C is identical to Company D in every respect except that Company C uses LIFO and Company D uses average costs. In an extended period of rising prices, Company C's gross profit and inventory turnover, compared to Company D's, would be:

gross profit           inventory turnover

    1. greater                          greater
    2. greater                           lesser
    3. lesser                             lesser
    4. lesser                            greater

 

                         

 

  1. Compared to dollar-value LIFO, unit LIFO is:
    1. Less costly to implement.
    2. Less susceptible to LIFO liquidation.
    3. Less commonly used.
    4. More concerned with cost indexes.

 

                         

 

 

 

Use the following to answer questions 79-81:

 

Nu Company reported the following pretax data for its first year of operations.

 

Net sales

2,800

Cost of goods available for sale

2,500

Operating expenses

880

Effective tax rate

40%

Ending inventories:

 

If LIFO is elected

820

If FIFO is elected

1,060

 

  1. What is Nu's gross profit percentage if it elects LIFO? A) 80%.

B)   49%.

C)   40%.

D) 5%.

 

  1. What is Nu's net income if it elects FIFO? A) $480.

B) $288.

C) $1,360.

D) $144.

 

 

Net sales

$2,800

Cost of goods sold ($2,500 – $1,060)

  1,440

Gross profit

1,360

Operating expenses

   880

Income before taxes

480

Income tax ($480 x 40%)

   192

Net income

$ 288

 

                         

 

 

 

  1. What is Nu's net income if it elects LIFO?

A) $288.

B)   $144.

C)   $240.

D) $480.

 

 

 

Use the following to answer questions 82-84:

 

Nueva Company reported the following pretax data for its first year of operations.

 

Net sales

7,340

Cost of goods available for sale

5,790

Operating expenses

1728

Effective tax rate

40%

Ending inventories:

 

If LIFO is elected

618

If FIFO is elected

798

 

  1. What is Nueva's gross profit percentage if it elects FIFO? A) 30%.

B) 32%.

C) 10.7%.

D) 60%.

 

 

 

 

  1. What is Nueva's net income if it elects FIFO?

A)

$440.

B)

$264.

C)

$620.

D)

$372.

 

 

  1. What is Nueva's net income if it elects LIFO?

A)

$440.

B)

$264.

C)

$620.

D)

$372.

 

 

 

  1. Ramen Inc. adopted dollar-value LIFO (DVL) as of January 1, 2006, when it had a cost inventory of $600,000. Its inventory as of December 31, 2006, was $667,800 at year-end prices and the cost index was 1.06. What was DVL inventory on December 31, 2006? A) $630,000.

B)   $631,800.

C)   $636,000.

D) None of the above is correct.

 

 

 

 

  1. Udon Inc. adopted dollar-value LIFO (DVL) as of January 1, 2006, when it had an inventory of $700,000. Its inventory as of December 31, 2006, was $777, 000 at year-end prices and the cost index was 1.05. What was DVL inventory on December 31, 2006?

A) $735,000.

B)   $740,000.

C)   $742,000.

D) $777,000.

 

 

 

 

 

  1. Linguini Inc. adopted dollar-value LIFO (DVL) as of January 1, 2006, when it had an inventory of $800,000. Its inventory as of December 31, 2006, was $811,200 at year-end prices and the cost index was 1.04. What was DVL inventory on December 31, 2006? A) $780,000

B)   $800,000.

C)   $811,200.

D) $832,000.

 

 

 

Use the following to answer questions 88-89:

 

Northwest Fur Co. started 2006 with $94,000 of merchandise inventory on hand. During 2006,

$400,000 in merchandise was purchased on account with credit terms of 1/15 n/45. All discounts were taken. Purchases were all made f.o.b. shipping point. Northwest paid freight charges of $7,500.

Merchandise with an invoice amount of $5,000 was returned for credit. Cost of goods sold for the year was $380,000. Northwest uses a perpetual inventory system.

 

  1. What is ending inventory assuming Northwest uses the gross method to record purchases? A) $112,490.

B)   $112,550.

C)   $116,500.

D) $120,300.

 

 

 

 

 

  1. Assuming Northwest uses the gross method to record purchases, what is the cost of goods available for sale?

A) $492,500.

B)   $496,500.

C)   $490,500.

D) $492,550.

 

 

 

 

Use the following to answer questions 90-91:

 

Cinnamon Buns Co. (CBC) started 2006 with $52,000 of merchandise on hand. During 2006,

$280,000 in merchandise was purchased on account with credit terms of 2/10 n/30. All discounts were taken. Purchases were all made f.o.b. shipping point. CBC paid freight charges of $9,000.

Merchandise with an invoice amount of $4,000 was returned for credit. Cost of goods sold for the year was $316,000. CBC uses a perpetual inventory system.

 

  1. Assuming CBC uses the gross method to record purchases, ending inventory would be: A) $6,480.

B)   $15,400.

C)   $15,480.

D) $21,000.

 

 

 

 

 

  1. What is cost of goods available for sale, assuming CBC uses the gross method? A) $312,480.

B)   $326,000.

C)   $331,480.

D) $337,000.

 

 

 

 

Use the following to answer questions 92-95:

 

Inventory records for Herb's Chemicals revealed the following: March 1, 2006, inventory - 1,000 gallons @ $7.20 = $7,200

Purchases:

 

Sales:

 

Mar. 10

600 gals @ $7.25

Mar.5

400 gals

Mar. 16

800 gals @ $7.30

Mar. 14

700 gals

Mar. 23

600 gals @ $7.35

Mar. 20

500 gals

 

 

Mar. 26

700 gals

 

  1. Ending inventory assuming LIFO in a periodic inventory system would be: A) $5,040.

B)   $5,055.

C)   $5,075.

D) $5,135.

 

 

 

 

 

 

 

  1. Ending inventory assuming LIFO in a perpetual inventory system would be: A) $4,960.

B)   $5,060.

C)   $5,080.

D) $5,140.

 

 

  1. The ending inventory assuming FIFO is: A) $5,140.

B)   $5,080.

C)   $5,060.

D) $5,050.

 

 

 

 

  1. The ending inventory under a periodic inventory system assuming average cost is: A) $5,087.

B)   $5,107.

C)   $5,077.

D) $5,005.

 

 

 

 

 

 

 

Use the following to answer questions 96-97:

 

Texas Petrochemical reported the following April activity for its VC-30 lubricant, which had a balance of 300 qts. @ $2.40 on April 1.

 

Purchases:

 

Sales:

 

Apr. 10

500 qts @ $2.50

Apr. 3

200 qts

Apr. 14

400 qts @ $2.60

Apr. 12

500 qts

Apr. 20

400 qts @ $2.65

Apr. 26

300 qts

 

  1. The ending inventory assuming LIFO and a periodic inventory system is: A) $1,580.

B)   $1,510.

C)   $1,575.

D) $1,470.

 

 

 

 

 

  1. The ending inventory assuming LIFO and a perpetual inventory system is:

A)

$1,545.

B)

$1,470.

C)

$1,580.

D)

$1,510.

 

 

 

Use the following to answer questions 98-100:

 

Anthony Thomas Candies (ATC) reported the following financial data for 2006 and 2005:

 

 

2006

2005

Sales

$305,000

$284,000

Sales returns and allowances

       9,000

      6,000

Net sales

$296,000

$278,000

Cost of goods sold:

 

 

Inventory, January 1

43,000

36,000

Net purchases

  152,000

146,000

Goods available for sale

195,000

182,000

Inventory, December 31

    57,000

   43,000

Cost of goods sold

  138,000

  139,000

Gross profit

$158,000

$139,000

 

 

 

  1. ATC's gross profit ratio in 2006 is: A) 53.4%.

B)   51.9%.

C)   50.3%.

D) None of the above is correct.

 

  1. ATC's inventory turnover ratio for 2006 is: A) 2.42.

B)   2.76.

C)   3.21.

D) None of the above is correct.

 

  1. The average days inventory for ATC for 2006 is:
    1. Less than 100 days.
    2. 114 days
    3. 132 days.
    4. 151 days.

                         

 

 

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