Priyanganie, K.A.I.Wijesinghe, K.D.G.N.2016-03-172016-03-172016Priyanganie, K.A.I. & Wijesinghe, K.D.G.N. 2016. Valuation of Inventory at Selling Price. Case Studies in Accounting “Bridging the Gap”, 03: pp. 64. Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka.http://repository.kln.ac.lk/handle/123456789/12195PQR limited is limited liability Company which is engaging a retail business as a super market with more than 300 Outlets Island wide. It imports and locally purchases groceries, provisions, liquor, house hold items and fruits & vegetables, and distribute to the outlets using 5 warehouses. Normally they conduct a physical stock verification at the end of every financial year of assessment. On that time of stock count, the company value the stock at selling price.enArticle