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The Kwok Company\'s inventory balance on December 31, 2016, was $250,000 (based

ID: 2559978 • Letter: T

Question

The Kwok Company's inventory balance on December 31, 2016, was $250,000 (based on a 12/31/16 physical count) before considering the following transactions 1. Goods shipped to Kwok f.o.b. destination on December 20, 2016, were received on January 4, 2017. The 2. Goods shipped to Kwok f.o.b. shipping point on December 28, 2016, were received on January 5, 2017 3. Goods shipped from Kwok to a customer f.o.b. destination on December 27, 2016, were received by the 4. Goods shipped from Kwok to a customer f.o.b. destination on December 26, 2016, were received by the 5. Goods shipped from Kwok to a customer f.o.b. shipping point on December 28, 2016, were received by invoice cost was $47,000 The invoice cost was $34,000 customer on January 3, 2017. The sales price was $57,000 and the merchandise cost $39,000 customer on December 30, 2016. The sales price was $37,000 and the merchandise cost $30,000 the customer on January 4, 2017. The sales price was $42,000 and the merchandise cost $29,000 Required Determine the correct inventory amount to be reported in Kwok's 2016 balance sheet orrect inventory balance

Explanation / Answer

Answer:

Correct inventory Balance

323,000

Working notes for the above answer is as under

Computation of the adjustment

Adjustment
No

Particular

Amount $

Balance as on Dec-31-2016

250,000

Add / Less (Adjustment)

1

In FOB destination ownership will go to buyer at receipt of goods

0

2

In FOB Shipping point the ownership will go to buyer at Shipping of goods

34000

3

In FOB destination ownership
will go to buyer at receipt of goods

39000

4

No adjustment is there because goods are acquired before closing of period

0

5

In FOB Shipping point the ownership will go to buyer at Shipping of goods

0

Correct inventory Balance

323,000

Correct inventory Balance

323,000

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