審計學（二）第一次期中考＿最後一題詳解

[dearcindy (貓和她的小提琴)]

1.      The inventory, as determined by physical inventory count.
2.      No perpetual inventory records are maintained.
3.      All sales are made on an F.O.B shipping point basis.
4.      The following lists of sales invoices are entered in the sales
        journal for the months of December 2006 and January 2007,
        respectively.

        Sales   Sales   COGS    Date
        Invoice Invoice         Shipped
        Amount  Date

December
A       3,000   12/21   2,000   12/31
B       2,000   12/31   800     11/3
C       1,000   12/29   600     12/30
D       4,000   12/31   2,400   1/3
E       10,000  12/30   5,600   12/29(shipped to consignee)

January
F       6,000   12/31   4,000   12/30
G       4,000   1/2     2,300   1/2
H       8,000   1/3     5,500   12/31

Answer:
        Sales   Sales   COGS    COGS
        Under   Over    Under   Over
A                       2,000
D               4,000
E               10,000          5,600
F       6,000
H       8,000           5,500
Total   14,000  14,000  7,500   5,600

ADJ:
Cost of Goods Sold 1,900
    Inventory         1,900

說明
A：12/31運出，因此這批貨還是被盤點到了，導致期末存貨高估，COGS低估
D：1/3才運出，不應算在2006年的銷貨
E：係運給承銷商，不能算是銷貨
F：12/30即運出，應屬2006銷貨
H：12/31運出，雖然有被盤點到，仍應屬2006銷貨及COGS


謝謝
Cindy
([e-mail])




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