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Branch stock adjustment account is prepared at?

Branch stock adjustment account is prepared at?
Take Free Practice Test On 2026 JAMB UTME, Post UTME, WAEC SSCE, GCE, NECO SSCE
  • A Cost price
  • B New price
  • C Invoice price
  • D Normal price
Correct Answer: Option C
Explanation:
Branch stock adjustment account deals with the loading on the respective items of goods relating to Branch stock account.
 Branch adjustment account is prepared at invoice price.
 The difference between the two sides of this account reveals either gross profit (if credit side is greater than the debit side) or gross loss (if debit side is greater than the credit side).

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