Accounting 0452 · IGCSE · Valuation of inventory

Valuation of inventory — practice question

At the close of the financial year, Cindy recorded her inventory at cost. This figure wrongly included damaged goods with a cost of $300. Cindy thought that these goods would only be able to sell for $100. What effect will correcting the inventory valuation have?

  • Agross profit decreases by $200; profit for the year decreases by $200; current assets decrease by $200
  • Bgross profit decreases by $300; profit for the year decreases by $300; current assets decrease by $300
  • Cgross profit increases by $100; profit for the year increases by $100; current assets decrease by $100
  • Dgross profit increases by $200; profit for the year increases by $200; current assets decrease by $200

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