Please use the space provided on the inside cover of the Candidate Answer Booklet to indicate your chosen answer to each multiple choice question.
Each question is worth 2 marks.
According to IAS 2 Inventories, which TWO of the following costs should be included in valuing the inventories
of a manufacturing company?
(1) Carriage inwards
(2) Carriage outwards
(3) Depreciation of factory plant
(4) General administrative overheads
A 1 and 4
B 1 and 3
C 3 and 4
D 2 and 3
Answer:
B
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