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Acg2021 Exam 3 Quiz
At December 31, Moore Company's inventory records indicated a balance of
400
,
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:
(
1
)
56,000 in inventory purchases made by Moore shipped from the seller December 27 terms FOB shipping point, but not due to be received until January 3.(2)
23
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2.
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)
6,000 in goods sold by Moore with terms FOB destination on DecemberThe goods are not expected to reach their destination until January 6.(4)
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4.
(
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)
13,000 of goods received on consignment from Dollywood Company.What is Moore's correct ending inventory balance at December 31?
Report Question
0%
7.0 timesCost of goods sold is the difference between sales revenue and gross profit:
2
,
400
,
000
−
2
,
400
,
000
−
1,000,000 =
1
,
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,
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:
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:
1,400,000/[(
150
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+
150
,
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+
250,000)/2] = 7.0.
0%
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=
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0%
80,000Beginning inventory + Purchases - Ending inventory = Cost of goods sold40,000 + 480,000 - Ending inventory = 440,000Ending inventory = 40,000 + 480,000 + 440,000 = 80,000
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23,000)--FOB shipping point goods sold and shipped (i.e.,
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13,000)Ending inventory =
400
,
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−
23
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−
8
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−
13
,
000
=
400
,
000
−
23
,
000
−
8
,
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−
13
,
000
=
356,000
Inventory costing methods place primary reliance on assumptions about the flow of
Report Question
0%
costs
0%
Net income will be overstated and the stockholders' equity will be overstated.
0%
64,000
0%
Goods held on consignment from another company
Parrish Company has the following inventory units and costs: Units Unit CostInventory, Jan. 1 8,000 $11Purchase, June 19 13,000 12Purchase, Nov. 8 5,000 13If 9,000 units are on hand at December 31, what is the cost of the ending inventory under FIFO using a periodic inventory system?
Report Question
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13,000)Ending inventory =
400
,
000
−
23
,
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−
8
,
000
−
13
,
000
=
400
,
000
−
23
,
000
−
8
,
000
−
13
,
000
=
356,000
0%
80,000Beginning inventory + Purchases - Ending inventory = Cost of goods sold40,000 + 480,000 - Ending inventory = 440,000Ending inventory = 40,000 + 480,000 + 440,000 = 80,000
0%
81.1 days Days in inventory equals 365 days ÷ inventory turnover (cost of goods sold ÷ average inventory) = 365 ÷ (
405
,
000
÷
[
(
405
,
000
÷
[
(
75,000 + $105,000) ÷ 2]) = 81.1 days
0%
113
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)
=
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Carlos Company had beginning inventory of
75
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f
105,000, cost of goods sold of
405
,
000
,
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o
f
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,
000
,
a
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s
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v
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n
u
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o
f
515,What is Carlos' days in inventory?
Report Question
0%
Days' sales in inventory is calculated as 365 days divided by inventory turnover.Inventory turnover =
1
,
260
,
000
/
1
,
260
,
000
/
40,000 = 31.5 times Days' sales in inventory = 365/31.5 = 11.6 days
0%
113
,
000
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=
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x
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12
)
=
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)
=
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0%
80,000Beginning inventory + Purchases - Ending inventory = Cost of goods sold40,000 + 480,000 - Ending inventory = 440,000Ending inventory = 40,000 + 480,000 + 440,000 = 80,000
0%
81.1 days Days in inventory equals 365 days ÷ inventory turnover (cost of goods sold ÷ average inventory) = 365 ÷ (
405
,
000
÷
[
(
405
,
000
÷
[
(
75,000 + $105,000) ÷ 2]) = 81.1 days
The following information came from the income statement of the Wilkens Company: sales revenue
2
,
400
,
000
;
b
e
g
i
n
n
i
n
g
i
n
v
e
n
t
o
r
y
2
,
400
,
000
;
b
e
g
i
n
n
i
n
g
i
n
v
e
n
t
o
r
y
150,000; ending inventory
250
,
000
;
a
n
d
g
r
o
s
s
p
r
o
f
i
t
250
,
000
;
a
n
d
g
r
o
s
s
p
r
o
f
i
t
1,000,What is Wilkens' inventory turnover ratio?
Report Question
0%
Days' sales in inventory is calculated as 365 days divided by inventory turnover.Inventory turnover =
1
,
260
,
000
/
1
,
260
,
000
/
40,000 = 31.5 times Days' sales in inventory = 365/31.5 = 11.6 days
0%
81.1 days Days in inventory equals 365 days ÷ inventory turnover (cost of goods sold ÷ average inventory) = 365 ÷ (
405
,
000
÷
[
(
405
,
000
÷
[
(
75,000 + $105,000) ÷ 2]) = 81.1 days
0%
113
,
000
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c
o
m
p
u
t
e
e
n
d
i
n
g
i
n
v
e
n
t
o
r
y
.
E
n
d
i
n
g
i
n
v
e
n
t
o
r
y
=
(
5
,
000
x
13) + (4,000 x
12
)
=
12
)
=
113,000.
0%
7.0 timesCost of goods sold is the difference between sales revenue and gross profit:
2
,
400
,
000
−
2
,
400
,
000
−
1,000,000 =
1
,
400
,
000.
I
n
v
e
n
t
o
r
y
t
u
r
n
o
v
e
r
r
a
t
i
o
=
C
o
s
t
o
f
g
o
o
d
s
s
o
l
d
d
i
v
i
d
e
d
b
y
a
v
e
r
a
g
e
i
n
v
e
n
t
o
r
y
:
1
,
400
,
000.
I
n
v
e
n
t
o
r
y
t
u
r
n
o
v
e
r
r
a
t
i
o
=
C
o
s
t
o
f
g
o
o
d
s
s
o
l
d
d
i
v
i
d
e
d
b
y
a
v
e
r
a
g
e
i
n
v
e
n
t
o
r
y
:
1,400,000/[(
150
,
000
+
150
,
000
+
250,000)/2] = 7.0.
A company started business in August and it made the following purchases of inventory:(1) on August 1, it purchased 100 units for
1
,
500
;
(
2
)
o
n
A
u
g
u
s
t
12
,
i
t
p
u
r
c
h
a
s
e
d
100
u
n
i
t
s
f
o
r
1
,
500
;
(
2
)
o
n
A
u
g
u
s
t
12
,
i
t
p
u
r
c
h
a
s
e
d
100
u
n
i
t
s
f
o
r
1,550; and(3) on August 24, it purchased 100 units for $1,A physical count of the inventory on August 31 reveals that there are 500 units on hand. What inventory method produces the lowest gross profit for August?
Report Question
0%
LIFOwhy:On August 1, it spent
15
p
e
r
u
n
i
t
;
o
n
A
u
g
.
12
,
i
t
s
p
e
n
t
15
p
e
r
u
n
i
t
;
o
n
A
u
g
.
12
,
i
t
s
p
e
n
t
15.50 per unit; and on Aug. 24, it spent $15.750 per unit. This company is experiencing inflation. Low gross profit (i.e., low gross margin) occurs with higher cost of goods sold. During periods of inflation, the inventory costing method that considers the most expensive inventory to be sold is LIFO (i.e., last-in, first-out). The LIFO method will produce the lowest gross profit because LIFO results in the highest cost goods sold in periods of rising prices. The choice of a periodic versus perpetual inventory system does not change whether LIFO or FIFO produces the highest or lowest cost of goods sold or gross profit.
0%
113
,
000
E
n
d
i
n
g
i
n
v
e
n
t
o
r
y
u
n
d
e
r
F
I
F
O
u
s
e
s
t
h
e
m
o
s
t
r
e
c
e
n
t
c
o
s
t
s
o
f
i
n
v
e
n
t
o
r
y
t
o
c
o
m
p
u
t
e
e
n
d
i
n
g
i
n
v
e
n
t
o
r
y
.
E
n
d
i
n
g
i
n
v
e
n
t
o
r
y
=
(
5
,
000
x
113
,
000
E
n
d
i
n
g
i
n
v
e
n
t
o
r
y
u
n
d
e
r
F
I
F
O
u
s
e
s
t
h
e
m
o
s
t
r
e
c
e
n
t
c
o
s
t
s
o
f
i
n
v
e
n
t
o
r
y
t
o
c
o
m
p
u
t
e
e
n
d
i
n
g
i
n
v
e
n
t
o
r
y
.
E
n
d
i
n
g
i
n
v
e
n
t
o
r
y
=
(
5
,
000
x
13) + (4,000 x
12
)
=
12
)
=
113,000.
0%
2,036Using periodic LIFO, cost of goods sold includes the last inventory purchased (i.e., the newest inventory).Sales revenue = 100 x
80
=
80
=
8,000Cost of goods sold = (55 x
43
)
+
[
(
100
−
55
)
x
43
)
+
[
(
100
−
55
)
x
42] =
2
,
365
+
1
,
890
=
2
,
365
+
1
,
890
=
4,255Gross profit = Sales revenue - cost of goods sold =
8
,
000
−
8
,
000
−
4,255 = $3,745Net income before taxes = 8,000 - 4,255 - 1,200 = 2,545Net income = 2,545 x (100% - 20%) = 2,036
0%
81.1 days Days in inventory equals 365 days ÷ inventory turnover (cost of goods sold ÷ average inventory) = 365 ÷ (
405
,
000
÷
[
(
405
,
000
÷
[
(
75,000 + $105,000) ÷ 2]) = 81.1 days
Ray's Sounds has accumulated the following cost and market data on March 31: Cost Data Market DataiPods
24
,
000
24
,
000
20,400Cell phones
18
,
000
18
,
000
19,000DVDs
28
,
000
28
,
000
25,600Using the lower-of-cost-or-market, how much is the value of the ending inventory?
Report Question
0%
64,000
0%
costs
0%
80,000Beginning inventory + Purchases - Ending inventory = Cost of goods sold40,000 + 480,000 - Ending inventory = 440,000Ending inventory = 40,000 + 480,000 + 440,000 = 80,000
0%
113
,
000
E
n
d
i
n
g
i
n
v
e
n
t
o
r
y
u
n
d
e
r
F
I
F
O
u
s
e
s
t
h
e
m
o
s
t
r
e
c
e
n
t
c
o
s
t
s
o
f
i
n
v
e
n
t
o
r
y
t
o
c
o
m
p
u
t
e
e
n
d
i
n
g
i
n
v
e
n
t
o
r
y
.
E
n
d
i
n
g
i
n
v
e
n
t
o
r
y
=
(
5
,
000
x
113
,
000
E
n
d
i
n
g
i
n
v
e
n
t
o
r
y
u
n
d
e
r
F
I
F
O
u
s
e
s
t
h
e
m
o
s
t
r
e
c
e
n
t
c
o
s
t
s
o
f
i
n
v
e
n
t
o
r
y
t
o
c
o
m
p
u
t
e
e
n
d
i
n
g
i
n
v
e
n
t
o
r
y
.
E
n
d
i
n
g
i
n
v
e
n
t
o
r
y
=
(
5
,
000
x
13) + (4,000 x
12
)
=
12
)
=
113,000.
Howe Industries had the following inventory transactions occur during the current year: Units Cost/unit Feb. 1 Purchase 40
41
M
a
r
.
14
P
u
r
c
h
a
s
e
60
41
M
a
r
.
14
P
u
r
c
h
a
s
e
60
42 May 1 Purchase 55
43
T
h
e
c
o
m
p
a
n
y
s
o
l
d
100
u
n
i
t
s
a
t
43
T
h
e
c
o
m
p
a
n
y
s
o
l
d
100
u
n
i
t
s
a
t
80 each and has a tax rate of 20%. Assuming that a periodic inventory system is used and operating expenses are $1,200, what is the company's after tax net income using LIFO? (rounded to whole dollars)
Report Question
0%
LIFOwhy:On August 1, it spent
15
p
e
r
u
n
i
t
;
o
n
A
u
g
.
12
,
i
t
s
p
e
n
t
15
p
e
r
u
n
i
t
;
o
n
A
u
g
.
12
,
i
t
s
p
e
n
t
15.50 per unit; and on Aug. 24, it spent $15.750 per unit. This company is experiencing inflation. Low gross profit (i.e., low gross margin) occurs with higher cost of goods sold. During periods of inflation, the inventory costing method that considers the most expensive inventory to be sold is LIFO (i.e., last-in, first-out). The LIFO method will produce the lowest gross profit because LIFO results in the highest cost goods sold in periods of rising prices. The choice of a periodic versus perpetual inventory system does not change whether LIFO or FIFO produces the highest or lowest cost of goods sold or gross profit.
0%
80,000Beginning inventory + Purchases - Ending inventory = Cost of goods sold40,000 + 480,000 - Ending inventory = 440,000Ending inventory = 40,000 + 480,000 + 440,000 = 80,000
0%
7.0 timesCost of goods sold is the difference between sales revenue and gross profit:
2
,
400
,
000
−
2
,
400
,
000
−
1,000,000 =
1
,
400
,
000.
I
n
v
e
n
t
o
r
y
t
u
r
n
o
v
e
r
r
a
t
i
o
=
C
o
s
t
o
f
g
o
o
d
s
s
o
l
d
d
i
v
i
d
e
d
b
y
a
v
e
r
a
g
e
i
n
v
e
n
t
o
r
y
:
1
,
400
,
000.
I
n
v
e
n
t
o
r
y
t
u
r
n
o
v
e
r
r
a
t
i
o
=
C
o
s
t
o
f
g
o
o
d
s
s
o
l
d
d
i
v
i
d
e
d
b
y
a
v
e
r
a
g
e
i
n
v
e
n
t
o
r
y
:
1,400,000/[(
150
,
000
+
150
,
000
+
250,000)/2] = 7.0.
0%
2,036Using periodic LIFO, cost of goods sold includes the last inventory purchased (i.e., the newest inventory).Sales revenue = 100 x
80
=
80
=
8,000Cost of goods sold = (55 x
43
)
+
[
(
100
−
55
)
x
43
)
+
[
(
100
−
55
)
x
42] =
2
,
365
+
1
,
890
=
2
,
365
+
1
,
890
=
4,255Gross profit = Sales revenue - cost of goods sold =
8
,
000
−
8
,
000
−
4,255 = $3,745Net income before taxes = 8,000 - 4,255 - 1,200 = 2,545Net income = 2,545 x (100% - 20%) = 2,036
0:0:3
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8
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1
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