Question on: JAMB Accounting - 2019

The method of stock valuation in which the issue price is obtained by dividing the value of stock in hand by unit of stock in hand is

A

FIFO

B

LIFO

C

SAP

D

WAP

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Correct Option: D

Under Weighted Average Price (WAP) issues are priced at a weighted average price which is determined by dividing the value by the unit of stock in hand. Issues will continue to be priced at this price until a new batch is received when a new weighted average price is calculated.

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