Accounting 0452 · IGCSE · Valuation of inventory

Valuation of inventory — practice question

When Lucy had drawn up the draft financial statements at the close of her first year of trading, she found two mistakes. 1 Inventory that had been damaged had been recorded at cost price, $340. It was expected to be sold for $180. 2 100 items that were expected to sell at $12 each had been recorded at their cost price of $7 each. Carriage inwards of $1 for each item had not been added to the cost. What effect did these mistakes have on gross profit?

  • Aoverstated $60
  • Boverstated $240
  • Cunderstated $60
  • Dunderstated $240

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