2014 ending inventory was overstated by $25,000, but it was too late to correct the financial statements. Which of the following describes the effect of the inventory error on the 2014 financial statements?A. Net income and stockholders' equity are both understated.
B. Net income is understated and stockholders' equity is correct.
C. Net income and stockholders' equity are both overstated.
D. Net income and stockholders' equity are both unaffected.

Answers

Answer 1

Answer:

C. Net income and stockholders' equity are both overstated.

Explanation:

In the income statement , ending inventory is deducted from the addition of the beginning inventory and net purchases to arrive at the cost of goods sold. Therefore, the cost of goods can be stated as an equation stated as follows:

Cost of goods sold = Beginning inventory + Net purchases - Ending inventory

From the above equation, it can be observed that if the ending inventory is overstated, cost of goods sold will be understated by that amount.

Since gross income is determined by deducting cost of goods sold from the net sales, an understated cost of goods sold will result in an overstated gross income and subsequently overstated net income.

Since net income is one of the components of the stockholders' equity, an overstated net income will leads to an overstated stockholders' equity.

Therefore, the correct option is C. Net income and stockholders' equity are both overstated.


Related Questions

As a person engaged in the image business, the impression you project consists of your outward apperance the conduct you exhibt in the workplace is known as

Answers

Answer:As a person engaged in the image business, the impression you project consists of your outward apperance the conduct you exhibt in the workplace is known as

Explanation:j

You are an analyst working for a mutual fund. Your job is to select stocks for the fund. You want to select only one of the following tech stocks to add into your current portfolio: Appscale, Bitwise, and Carbivore. All three stocks are similar along many metrics. They are all in the technology space and have been growing very fast over the past few years. However, it is hard to get all the information for those three stocks, and so far you have collected only the following relevant information to help you make the decision: Appscale is a tech firm that focuses on developing and integrating mobile apps. Reading through analyst reports and based on your own judgement, you think the cost of equity for Appscale is 12%. Appscale estimated earnings per share next year are $10. It pays all its earnings as dividends. Bitwise is a fintech company that is involved in Bitcoin and blockchain technology. Currently, Bitwise stock is trading at $100/share, with estimated earnings next year of $10/share. You read from their management disclosure and financial report that Bitwise retains 40% of their earnings for investments. Its reinvestment rate of return is 10%. Carbivore is a biotech firm that promotes and advocates sustainable food choices. The one period holding return is 10%.

What is the current price of Appscale?

a. $120/share
b. $83/share
c. Not enough information

Answers

Answer:

a. $120/share

Explanation:

The market value of a company is total value of a business. It is calculated by multiplying number of outstanding share with market value per share. This is also known as Market Capitalization. Cost of equity is the rate of return required by the equity holders of the company. The company decides its cost of equity based on the risk level of its business. The market price for Appscale will be:

Ke 12%

EPS $10

Market value is $120/share

(12% * $10 per share)

At the beginning of the year, Ann and Becky own equally all of the stock of Whitman, Inc., an S corporation. Whitman generates a $120,000 loss for the year. On the 189th day of the year, Ann sells her half of the Whitman stock to her son, Scott. Becky's stock basis is $41,300. How much of the Whitman loss belongs to Ann and Becky

Answers

Answer:

Becky's loss = $60,000

Ann's loss = $31,068

Explanation:

Assuming a 365 day year, the loss allocation should be as follows:

Ann (then Scott) 50% x $120,000 = $60,000Becky 50% x $120,000 = $60,000

From the 50% that corresponds to Ann:

Ann = 189/365 x $60,000 = $31,068.49 = $31,068Scott = $60,000 - $31,068 = $28,932

An associate professor of physics gets a $200 a month raise. She figures that with her new monthly salary she can buy more goods and services than she could buy last year.
a. Her real and nominal salary have risen.
b. Her real and nominal salary have fallen.
c. Her real salary has risen and her nominal salary has fallen.
d. Her real salary has fallen and her nominal salary has risen.

Answers

Answer:

a. Her real and nominal salary have risen

Explanation:

Her nominal salary is the amount she earns. the $200 increase is an increase in her nominal salary.

Her real salary is calculated in the amount of goods and service she can purchase given her income. Since with the $200, she can buy more goods and services, her real salary has also increased.

A North Face retail store in Chicago sells 500 jackets each month. Each jacket costs the store $100 and the company has an annual holding cost of 25 percent. The fixed cost of a replenishment order (including transportation cost) is $100. The store currently places a replenishment order for Q.

1. What is the annual holding and ordering cost?

2. On average, how long does a jacket spend in inventory?

3. If the retail store wants to minimize ordering and holding cost, what order size do you recommend?

4. How much would the optimal order reduce holding and ordering cost relative to the current policy?

Answers

Answer:

(1) The annual holding cost is =$6250, The ordering costs is = 500 units

(2) The total cost is = $7450

(3)224 unit

(4) $1,864.30

Explanation:

Solution

Given that:

The annual demand = 520 units * 12

= 6,240 units

The cost per order = $100 per order

The Carrying Cost = 0.25% * $100

= 25 per unit per year

Thus

(1) The Ordering quantity = 500 units every month

The annual holding cost =0.5*quantity ordered*holding cost

The  Annual Holding cost = 0.5*500*25

Annual Holding cost =$6250

(2) The  ordering (Annual)cost = number of orders *cost per order

Annual ordering cost =(500*12/500)*100

Annual ordering cost =$1200

Total cost = 6250+1200=7450

(3)Thus

EOQ=(2*D*S/h)^0.5

EOQ=(2*6240*100/25^)0.5

EOQ=223.43

=224 unit

(4)The ordering cost =(6240/224)*100=2785.70

Holding cost=0.5*224*25

=2800

Total cost= 2785.70+2800

Total cost=5585.70

Total savings = 7450 - 5585.70

= $1,864.30

What is the coupon rate for a bond with 3 years until maturity, a price of $1,053.46, and a yield to maturity of 6%? Interest is paid annually.

Answers

Answer:

Coupon rate is 8%

Explanation:

We can ascertain the coupon rate by first of all determine the amount of coupon with pmt excel function below:

=pmt(rate,nper,-pv,fv)

rate is yield to maturity of 6%

nper is the number of coupons before maturity i.e 3 annual coupons in three years

pv is the current market price of $1,053.46

fv is the par value of $1,000

=pmt(6%,3,-1053.46,1000)=80

Coupon rate=pmt/face value=80/1000=8%

Mountain Lake Corporation's accounting records show the following at year-end December 31, 2014:
Purchase Discounts $7,230 Beginning Inventory $32,660
Freight-In 8,730 Ending Inventory 29,170
Freight-Out 12,260 Purchase Returns and Allowances 4,190
Purchases 164,250
Assuming that Mountain Lake Corporation uses the periodic system, compute the cost of goods purchased and cost of goods sold.
1. Cost of goods purchased$=?
2. Cost of goods sold$=?

Answers

Answer:

Cost of goods purchased= $161,560

Cost of goods sold= $165,050

Explanation:

1. Cost of goods purchased (net) = Purchases - Purchase discount - purchase returns and allowances + Freight in

= $164,250 - $7,230 - $4,190 + $8,730

=$161,560

2. Cost of goods sold = Beginning inventory + Net purchase - Ending inventory

= $32,660 + $161,560 - $29,170

= $165,050

A client believes that XYZZY stock has topped out in price and is ready for a steep drop. What recommendation would give the customer the smallest profit if this occurs

Answers

Answer: Buy XYZZ stock and sell an XYZZ call

Explanation:

Since the buyer seems convinced that XYZZ stock has bottomed its price, he should purchase the stock since it has gotten to its cheapest Point.

And since he believes that XYZZ's price would rebound soon, He should exercise a little patience and not sell at a call option for XYZZ. Because if he attempts to sell at a call option then his earnings becomes very limited, since the price set at the call option would be very low.

My best advice would be for him to hold on to XYZZ stock for a while and allow for its price to rebound.

An investor buys a 10-year, 7% coupon bond for $1,050, holds it for 1 year, and then sells it for $1,040. What was the investor's rate of return?

Answers

Answer:

The answer is 5.71%

Explanation:

Solution

Given that

Coupon rate = 7%

Bond = $1050

Sale of the bond = $1040

n = 10 years, n = 1 year

Now we find the investor's rate of return

Thus

Coupon payment = 7%* 1000

=70

1050 = 70/(1+r) + $1,040/(1+r)

r= 5.71%

Therefore the rate of return of the investor is 5.71%

or

Rate of return = (P1-P0+ Interest ) /P0

= (1040 -1050 + 70 )/1050

= .0571 or 5.71%

Nieman Company purchased merchandise on account from Springhill Company for $5,400, terms 1/10, n/30. Nieman returned merchandise with an invoice amount of $900 and received full credit. a. If Nieman Company pays the invoice within the discount period, what is the amount of cash required for the payment? If required, round the answer to the nearest dollar.

Answers

Answer:

The amount of cash required for the payment is $4,455.

Explanation:

When Nieman Company purchased merchandise the entries will be :

Merchandise $5,400 (debit)

Account Payable : Springhill Company  $5,400 (credit)

When Nieman Company  returned some merchandise and received full credit, the entries will be:

Account Payable : Springhill Company  $900 (debit)

Merchandise $900 (credit)

When Nieman Company finally pays the invoice within the discount period.

1. They are granted a cash discount of 1%

2. Pay 99% of amount owing less the credit previously granted on returned merchandise.

Entries will be :

Account Payable : Springhill Company  $4,500 (debit)

Discount received $45 (credit)

Cash $4,455 (credit)

Conclusion :

The amount of cash required for the payment is $4,455.

It's important to note that sometimes private solutions to externalities do not work. For example, this occurs when an excessive amount of time or money must be spent for parties to reach an agreement. This describes the problem of .

Answers

In the case when an excessive amount should be spending so this represents the problem of the Transaction cost.

What does a transaction cost?

Transaction cost is the cost that is typically in money or time format. It is the cost involved in the context of time or money when a decision is made or an agreement has been reached.

So according to the given situation, there is an excessive amount of time or money spent on parties so that it could be reached to an agreement

Therefore it represents the transaction cost.

Learn more about cost here: https://brainly.com/question/24468619

Identify each person below as structurally, frictionally, or cyclically unemployed.


a. Jake recently lost his job as a dishwasher. Minimum-wage legislation keeps employers from adding more of the low-skill positions for which he qualifies, so he has been unable to find work.
b. Rosa is a real estate agent. House sales in her area have declined because the region has been going through a recession. She has no clients and is currently looking for a new full-time job.
c. Latasha just graduated from college and is looking for a full-time position with an investment banking firm.

Answers

Answer and Explanation:

Structurally unemployed: It refers to mismatch between both the available jobs and the unemployed skills

Frictionally unemployed: This condition occurs when the workers or labors are not employed and looking for the work

Cyclically unemployed: It arise when where the aggregate demand for goods and services can not encourage full employment in an economy. This takes place during times of sluggish economic growth or times of economic contraction

Based on the explanation, the classification is as follows

a. Structurally unemployed

b. Cyclic unemployed

c. Frictionally unemployed

Gullett Corporation had $32,000 of raw materials on hand on November 1. During the month, the Corporation purchased an additional $81,000 of raw materials. The journal entry to record the purchase of raw materials would include a:

Answers

Answer:

Dr Raw materials $81, 000

Cr Accounts payable $81,000

Explanation:

Preparation of the journal entry to record the purchase of raw materials for Gullett Corporation

Since we were told that the Corporation already had the amount of $32,000 of raw materials on hand in which they later purchased an additional amount of $81,000 of the raw materials this means we are going to record the Journal entry by Debiting Raw materials with the amount of $81, 000 which is the additional amount of the raw materials purchased and to Credit Accounts payable with the same amount of $81,000.

Dr Raw materials $81, 000

Cr Accounts payable $81,000

(To record purchase of raw materials)

1. Characteristics of oligopoly An oligopolistic market structure is distinguished by several characteristics, one of which is market control by a few large firms. Which of the following are other characteristics of this market structure? Check all that apply. Either similar or identical products Difficult entry Neither mutual interdependence nor mutual dependence No entry Mutual interdependence

Answers

Answer:

----Either similar or identical products --------Difficult entry

----Mutual interdependence

Explanation: An Oligopolistic market is a market characterized by few sellers of large firms who sell either similar or differentiated products. Here, Each firm is mutually interdependent as any action from any firms influences the actions of the rest of the competing firms , therefore decisions are made using strategic planning and consideration as competing firms are ready to counter react to any change in any new market action.

Market entry is difficult Because of the already established customer base of the successful operating firms dominating the market.Also venturing into the market requires high capital, technology or additional government licences. Examples of Oligopolistic firms are oil and gas firms, airlines, mass media etc

Market entry is difficult Because of the already established customer base of the successful operating firms dominating the market.

Also venturing into the market requires high capital, technology, or additional government licenses.  

The correct options are:

Either similar or identical productsDifficult entry Mutual interdependence

An Oligopolistic market is a market characterized by few sellers of large firms who sell either similar or differentiated products. Each firm is mutually interdependent as any action from any firm influences the actions of the rest of the competing firms.

Therefore decisions are made using strategic planning and consideration as competing firms are ready to counter-react to any change in any new market action.

To know more about the Characteristics of oligopoly, refer to the link below:

https://brainly.com/question/13023410

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