Which of the following accounts is not included in inventory? a. Raw material b. Team c. Finished goods d. Materials 2. Why is inventory included in the net income determination? a. To determine the cost of goods sold b. To determine sales income c. To determine the return of merchandise d. Inventory is not included in the determination of net income 3. Which of the following is a feature of the perpetual inventory system? a. Inventory purchases are debited to the Purchasing account.

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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1. Which of the following accounts is not included in inventory?

a. Raw material

b. Team

c. Finished goods

d. Materials

2. Why is inventory included in the net income determination?

a. To determine the cost of goods sold

b. To determine sales income

c. To determine the return of merchandise

d. Inventory is not included in the determination of net income

3. Which of the following is a feature of the perpetual inventory system?

a. Inventory purchases are debited to the Purchasing account.

b. Inventory records are not kept for every item.

c. The cost of what is sold is recorded in each sale.

d. The cost of goods sold is determined as the quantity of purchases minus the change in inventory.

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