B store has a beginning merchandise inventory of $30000.During the period,
purchases were $1400000; purchase return,$4000;and freight-in $10000.
A physical count of inventory at the end of the period revealed that $20000
was still on hand.The cost of goods available for sale was
我在板上找到這題的解答是$176,000
可是我不管怎算答案都與它不同
我是在課本發現了一個公式
銷貨成本 = 可供銷貨商品成本 - 期末存貨
所以我就先求這題的銷貨成本 = 期初存貨+本期購貨淨額-期末存貨
= 30,000 + 1,406,000 - 20,000
= 1,416,000
所以題目所要求的cost of goods available for sale(可供銷貨商品成本)
= 銷貨成本 + 期末存貨
= 1,416,000 +20,000
= 1,436,000
我算出來答案卻是1,436,000
想請問大大們我的作法是在哪出錯
希望您能幫我解決這困惑