A manufacturing firm would not normally have an account titled

A) Goods in Process Inventory
B) Raw Materials Inventory
C) Merchandise Inventory
D) Finished Goods Inventory

Merchandise Inventory

Merchandise Inventory consists of products that a company buys to resell at a profit. It is often one of the largest current assets for businesses that sell physical goods.

Goods In Process Inventory

Items that are partially completed in the production process; not yet finished goods but not raw materials.

Raw Materials Inventory

Raw Materials Inventory is the stock of materials that are on hand and available for use in the production process.