Explanation
Raw materials, work in progress, and finished goods are the three main categories of inventory that are accounted for in a company's financial statements. Advance payments to suppliers are a part of other current assets. Hence, option (d) is correct.
The valuation of inventory should be based on prudence concept of accounting. This concept states that if the net realizable value of inventory is lower than its original cost, then it should be valued at its net realizable value. On the contrary, inventory should be shown at cost price. This means inventory should be valued at lower of cost or net realizable value.
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