Accounting 9706 · AS & A Level · Reconciliation and verification

Reconciliation and verification — practice question

The directors of a company are preparing the financial statements for the year ended 30 April 2016. They find that the inventory at 1 May 2015 had been overstated by $50000. What effects would correcting this error have?

  • Aprofit for the year ended 30 April 2016: decrease; retained earnings brought forward at 1 May 2015: decrease
  • Bprofit for the year ended 30 April 2016: decrease; retained earnings brought forward at 1 May 2015: increase
  • Cprofit for the year ended 30 April 2016: increase; retained earnings brought forward at 1 May 2015: decrease
  • Dprofit for the year ended 30 April 2016: increase; retained earnings brought forward at 1 May 2015: increase

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