22. An inventory coding The first two digits represent the category, the next wo devoription, the nex One lifespan (L. aisle number and position. What type of coding does this represent? A. Sequential B. Hierarchical C. Faceted D. Mnemonic 23. In a financial accounting system what would be the double entry when returning raw materials purchased on credit to the supplien? A. Dr Raw material inventory, Cr Payables control account B. Dr Raw material inventory. Cr Cost control account C. Dr Payables control account, Cr Raw material inventory D. Dr Cost control account, Cr Raw material inventory 24. A soft furnishings company has 1,800m of fabric in inventory. 900m of fabric has been allocated for use in furniture that will be produced over the next month. 500m of fabric has been ordered, however this has not yet been received in stores. What is the free inventory of fabric? A. 400m B. 1,400m C. 2,300m D. 1,800m 25. Which of the following items is LEAST likely to be included on a payslip? A. Gross pay B. Deductions C. Years of service D. Employee number 7