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Final Exam Review (Ch. 9 – 12) KEY
- Exam (elaborations) • 46 pages • 2020
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Final Exam Review (Ch. 9 – 12) KEY 
 
Ch. 9 
	1.	Which of the following accounts is credited in the loss method of writing-down of inventory to its net realizable value? 
a.	Allowance to Reduce Inventory to NRV 
b.	Loss Due to Decline of Inventory to NRV 
c.	Cost of Goods Sold 
d.	Inventory 
 
 
	2.	Net realizable value is 
a.	acquisition cost plus costs to complete and sell. 
b.	selling price. 
c.	selling price plus costs to complete and sell. 
d.	selling price less costs to complete, sell, ...