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SingaporeAccountingQuick questions

Accounting for Assets and Liabilities

Quick questions on Inventory valuation explained: H2 Principles of Accounting

4short Q&A pairs drawn directly from our worked dot-point answer. For full context and worked exam questions, read the parent dot-point page.

What is effect on profit?
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Closing inventory is deducted in computing cost of sales, so it feeds straight into profit:
What is q1?
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Stock cost \10\,000andcanbesoldfor and can be sold for \1200012\,000 after \1\,000$ of selling costs. State its value. [2 marks]
What is q2?
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Closing inventory is understated by \3\,000$. State the effect on this year's profit. [2 marks]
What is q3?
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Explain why inventory is not valued above cost even when it can be sold for more. [3 marks]

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