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Partly manufactured goods are treated in the balance sheet of a manufacturing company as

Partly manufactured goods are treated in the balance sheet of a manufacturing company as
Take Free Practice Test On 2026 JAMB UTME, Post UTME, WAEC SSCE, GCE, NECO SSCE
  • A Current assets
  • B Fixed assets
  • C Current liabilities
  • D Long term liabilities
Correct Answer: Option A
Explanation:
Inventory means those current assets, which have been or will be converted into the final products of a company for sale in the near future. In other words, inventory represents finished goods or goods in different stages of production that a company keeps at its premises or at third-party locations with ownership interest retained until goods are sold. The three most important types of inventory are the raw materials, the work in progress (semi finished goods / partly manufactured goods) and the finished goods.

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