摘要：In trading company activities included are making a purchase and resale ofmerchandise. If every time the purchasing experience a different price level,then in the sale price will increase or decrease depending on the level of thepurchase price will be. Company purchased merchandise will then be sold backto consumers. If not entirely sold the remaining purchases occurred which werenot sold so the company has a value of ending inventory aka period inventoryproblem occurs if the value ultimately comes from different acquisition dates. Inaccounting for problems such as these, there are several methods of inventoryvaluation, the objective is to determine the amount of inventory at end ofperiod.Inventory valuation method used, among other methods of FIFO, LIFOand average. The conclusion drawn is something happening on the differencebetween the value of ending inventory Avg method compared with m, etodeFIFO and LIFO, so this will affect the financial statements.
