Answer the following statements true (T) or false (F)

1) Ending inventory equals the cost of goods available for sale less beginning inventory.
2) Companies determine the number of units on hand from perpetual inventory records backed up by a physical count.
3) Each inventory costing method matches the flow of inventory costs in a business and is used to determine ending inventory and cost of goods sold.
4) The specific identification method of inventory costing is required to be used by businesses that sell unique, easily identified inventory items.
5) The specific identification method of inventory requires businesses to keep detailed records of inventory sales and purchases and to also be able to carefully identify the inventory that is sold.


1. FALSE
2. TRUE
3. FALSE
4. FALSE
5. TRUE

Business

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