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In your audit of Steve Company, you find that a physical inventory on December 3

ID: 2569165 • Letter: I

Question

In your audit of Steve Company, you find that a physical inventory on December 31, 2017, showed merchandise with a cost of $439,670 was on hand at that date. You also discover the following items were all excluded from the $439,670.


Based on the above information, calculate the amount that should appear on Steve’s balance sheet at December 31, 2017, for inventory.

$_________________________

1. Merchandise of $65,330 which is held by Steve on consignment. The consignor is the Max Suzuki Company. 2. Merchandise costing $39,870 which was shipped by Steve f.o.b. destination to a customer on December 31, 2017. The customer was expected to receive the merchandise on January 6, 2018. 3. Merchandise costing $46,390 which was shipped by Steve f.o.b. shipping point to a customer on December 29, 2017. The customer was scheduled to receive the merchandise on January 2, 2018. 4. Merchandise costing $77,210 shipped by a vendor f.o.b. destination on December 30, 2017, and received by Steve on January 4, 2018. 5. Merchandise costing $49,210 shipped by a vendor f.o.b. shipping point on December 31, 2017, and received by Steve on January 5, 2018.

Explanation / Answer

Inventory per physical count 439670 Goods in transit to customer, f.o.b. destination 39870 Goods in transit from vendor, f.o.b. shipping point 49210 Inventory as on December 31, 2017 528750

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