Accounting 0452 · IGCSE · Correction of errors

Correction of errors — practice question

While preparing his draft financial statements, Vikram made two mistakes. As a result, his gross profit was overstated by $600 and his profit for the year was understated by $250. What two mistakes did he make?

  • Aclosing inventory $600 overstated; depreciation charge $350 overstated
  • Bclosing inventory $600 overstated; depreciation charge $850 overstated
  • Cclosing inventory $600 understated; depreciation charge $350 understated
  • Dclosing inventory $600 understated; depreciation charge $850 understated

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