Which of the following is not included in inventory investment?
Change in stock of finished goods
Change in stock of semi-finished goods
Change in stock of raw material
Change in sales during the year
Change in sales during the year is not a part of the inventory.
_________________ shows the effect of the material consumed, the purchases of stock in trade and the changes in inventory of work in progress and finished goods.
The stock of unsold finished goods, or semi-finished goods, or raw materials which a firm carries from one year to the next is called __________.