Question on: JAMB Commerce - 2024

Closing stock is also known as

A
stock at close
B
balance brought forward
C
opening inventory
D
stock at beginning
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Correct Option: A

Closing stock represents the value of unsold goods at the end of an accounting period:

  • Stock at close: Accurately describes the inventory remaining at the end of the period.
  • Balance brought forward: Refers to the beginning balance of the next accounting period.
  • Opening inventory: Stock at the beginning of the accounting period.
  • Stock at beginning: Another term for opening inventory.

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