Accounting 0452 · IGCSE · Valuation of inventory

Valuation of inventory — practice question

Once the financial statements for the year ended 30 April 2022 were completed, a trader found that closing inventory had been overstated. What effect will this error have?

  • AProfit for the year ended 30 April 2022 overstated; capital on 30 April 2022 overstated; profit for the year ending 30 April 2023 understated
  • BProfit for the year ended 30 April 2022 overstated; capital on 30 April 2022 understated; profit for the year ending 30 April 2023 no effect
  • CProfit for the year ended 30 April 2022 understated; capital on 30 April 2022 no effect; profit for the year ending 30 April 2023 no effect
  • DProfit for the year ended 30 April 2022 understated; capital on 30 April 2022 understated; profit for the year ending 30 April 2023 overstated

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