Question

Problem 6-10B Analysis of inventory errors Incorrect Income Statement Information for Years Ended December 31 Corrected...

Problem 6-10B Analysis of inventory errors

Incorrect Income Statement Information for Years Ended December 31

Corrected Income Statement Information for Years Ended December 31

2017

%

2018

%

2017

%

2018

%

Sales

671,000

100

835,000

100

Cost of goods sold

402,600

60

417,500

50

Gross profit

268,400

40

417,500

50

In comparing income statement information for the years ended December 31, 2017, and 2018, the owner noticed an increase in the gross profit. He was puzzled because he knew that inventory costs were increasing.

A detailed review of the records showed the following:

  1. Goods with a cost of $37,500 were on consignment at another location. Through an error, they were not included in the inventory of December 31, 2017.

  1. $16,000 of merchandise inventory purchased on December 25, 2018, was shipped FOB Shipping Point and received on January 6, 2019. It was not included in inventory on December 31, 2018, in error.

  1. While performing the physical inventory count on December 31, 2018, a calculation error was discovered that caused inventory on hand to be overstated by $24,500.

Required

  1. Using the information provided, complete the schedule showing the corrected income statement information (round percentages to the nearest whole number).

  1. Does the new gross profit information reflect the owner’s knowledge of increasing inventory costs?

Homework Answers

Answer #1
Corrected Cost of Goods sold"
2017 2018
Cost of goods sold 402600 417500
a.Stock on consignment on 2017 no considered -37500 37500
(this will increase ending iventory of 2017 and beginning inventory of 2018)
b. Stock in transin on 2018 not considered -16000
c. Stock overstated 24500
Corrected Cost of goods sold 365100.00 463500
Corrected Income Sttaement
2017 % 2018.00 %
Sales 671000 100% 835000 100%
Cost of goods sold 365100 54.41% 463500 55.51%
Gross Profit 305900 45.59% 371500 44.49%
Yes,. It reflect the owner's knowledge of increasing cost
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