Which of the following method gives highest value of closing stock.

Before chosing any of the stock valuation methods you have to see that there is inflation , deflation or balace situation in the marekt for materials, labors etc.

if there is inflation,

FIFO method will give you the highest stock value and then Average method.

if there is deflation,

LIFO method will give you the highest stock value and the average menthod.

if there is balance situation which is uncommon.

then all the method will give same stock.

 2. Moving Average Method