d . all of these
S38 . Valuation of inventories requires the determination of all of the following except
a . the costs to be included in inventory .
b . the physical goods to be included in inventory .
c . the cost of goods held on consignment from other companies .
d . the cost flow assumption to be adopted .
P39 . The accountant for the Pryor Sales Company is preparing the income statement for 2012 and the balance sheet at December 31 , 2012 . Pryor uses the periodic inventory system . The January 1 , 2012 merchandise inventory balance will appear
a . only as an asset on the balance sheet .