Current Attempt in Progress The following information was available for Carla Vista Company at December 31, 2022: beginning inventory $88000; ending inventory $64000; cost of goods sold $768000; and sales $1040000. Carla Vista's inventory turnover in 2022 was 9.3 times. 10.1 times. 13.7 times. 10.9 times.

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Inventory Valuation

Before discussing the topic inventory valuation let’s discuss the meaning of inventory. In accounting, inventory is also known as stock. Inventory means all the finished goods, materials, merchandise that a business holds for the purpose of selling it in the market with the motive of earning profit.