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[BAFS] BAFS2013 Q8question

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BAFS2013 Q8question

item(iii)::Total sales amount shown in the sales journal for 2012 amounted to $625942. Gross profit was $230191 for 2012. However, it was then discovered that a sales invoice of 2012 for $14000 had been omitted from the records of the books.
provided information opening inventory for 2012 $79680
                                 closing inventory for 2012   $162936
想問下計算inventory turnover 嘅時候點解答案會系:
【(625942+14000)-(230191+14000)】/【(79680+162936)/2】=3.26times

甘嘅話,$14000咪會變成冇出現過?一件貨嘅selling price等於cost of goods sold?
求解




[ 本帖最後由 457299 於 2015-11-9 10:42 PM 編輯 ]
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Sales understated making the profit also understated. As only the sales is omitted (i.e. costs of goods remain unchange), so the amount of profit understated is exactly equal to the sale amount understated.

As per your question,  the sales added by 1400, the profit also added by 1400



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樓主你要留意返
用periodic inventory system
如果你入漏左Sales
COGS 都係 opening inventory + Purchases - closing inventory
所以COGS 唔會因為你入漏sales 有改變
(極端D,Sales成個無入,COGS照樣係咁多)

所以就好似樓上咁講
COGS唔郁
Sales understand 幾多
Gross Profit understand 幾多

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