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Why stock (inventory) is excluded from liquid assets? - Accounts

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Question

Why stock (inventory) is excluded from liquid assets?

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Solution

Inventory is not considered to be a liquid asset for the following reasons:

  1. It is not known whether or not it will be sold, or when it will be sold; the price of the inventory is also unknown.
  2. There is a possibility that it will take some time before it is transformed into cash or debts.
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Chapter 15: Project Work - PROJECT WORK PROBLEMS [Page P-62]

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D. K. Goel Accountancy Volume 1 and 2 [English] Class 12 ISC
Chapter 15 Project Work
PROJECT WORK PROBLEMS | Q 16. | Page P-62
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