The primary purpose for using an inventory cost flow assumption is to _____?

انوینٹری لاگت کے بہاؤ کے مفروضے کو استعمال کرنے کا بنیادی مقصد _____ ہے؟

Maximize the reported amount of net income.

Parallel the physical flow of units of merchandise.

Offset against revenue an appropriate cost of goods sold.

None of these

Matching Principle: Inventory cost flow assumptions help match the cost of goods sold with revenue.

Financial Accuracy: Ensures expenses are properly recorded to reflect true profitability.