Which of these is the method of pricing issues, stock is valued at historical price?  A. FIFO  B. LIFO  C. Simple Average  D. Weighted Average

To determine the method of pricing issues where stock is valued at historical price, we need to analyze each option briefly:

1. FIFO (First In, First Out): This method assumes that the oldest inventory items are sold first. The remaining stock is valued at the most recent costs, which does not align with using historical prices.

2. LIFO (Last In, First Out): This method assumes that the newest inventory items are sold first. Like FIFO, this method does not consider historical prices since it focuses on recent costs.

3. Simple Average: This method calculates the average cost of all items in inventory. Although it could reflect historical costs to some extent, it doesn't strictly value stock at historical prices.

4. Weighted Average: This method calculates an average cost based on the quantity of items available at different prices. While it does provide a weighted perspective, it also doesn’t strictly adhere to historical pricing.

Conclusion

Considering the provided options, none directly describes a method that strictly values stock at historical prices. However, FIFO and LIFO focus on the sequence of sales rather than the historical cost.

Thus, the most appropriate answer, though not explicitly stated, would typically lean towards a method that reflects older values where stock is valued based on the first prices established (FIFO), but this may not strictly be what you’re looking for if we define “historical price” definitively.

Final Answer

None of the provided options (A. FIFO, B. LIFO, C. Simple Average, D. Weighted Average) directly align with a method that values stock strictly at historical price.