An entry to record Purchases and related Accounts Payableof $13,000 for merchandise purchased on December23, 2018, was recorded in January 2019. This merchandisewas not included in inventory at December 31, 2018. Whateffect does this error have on reported net income for2018? What entry should be made to correct for this error,assuming that the books are not closed for 2018?

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
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Chapter1: Financial Statements And Business Decisions
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An entry to record Purchases and related Accounts Payable
of $13,000 for merchandise purchased on December
23, 2018, was recorded in January 2019. This merchandise
was not included in inventory at December 31, 2018. What
effect does this error have on reported net income for
2018? What entry should be made to correct for this error,
assuming that the books are not closed for 2018?

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