Accounting 9706 · AS & A Level · Reconciliation and verification

Reconciliation and verification — practice question

A trader dispatched goods to a customer on a sale or return basis. By the close of the trader’s year end, no information had been received about whether the customer had accepted the goods. In the trader’s books of account, where ought the value of the goods to be shown at the year end?

  • Ainventory and sales revenue
  • Binventory only
  • Csales revenue and trade receivables
  • Dsales revenue only

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