COST AND MANAGEMENT ACCOUNTING

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COST AND MANAGEMENT ACCOUNTING 1

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The following data are available in respect of material X for the year ended 31st March 2012. ` Opening stock 90,000 Purchase during the year 2 , 70,000 Closing stock 1 , 10,000 Calculate — (i) Inventory turnover ratio; and (ii) the number of days for which the average inventory is held. (b) At what price per unit would Part No. G 112 be entered in the Stores Ledger, if the following invoice was received from a supplier : Invoice ` 200 units Part No. G112 @ ` 5 1,000.00 Less: 20% ...

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