Fancie Cosmetics offers its customers a travellers gift set as a premium in exchange for $ 20 if the customer purchases one of the top brand cosmetic makeup kits. The company purchased for cash 2,000 gift sets at $ 25 each. It estimates that 60% of customers will participate in the promotion and that 10% of the amount received from customers relates to the awarded premiums. In 2020, the company sold 3,000 makeup kits at a sales price of $ 80 resulting in sales revenue of $ 240,000. By the end of the year, 1,500 customers took advantage of the promotion.   Instructions Prepare the appropriate journal entries assuming that Facie follows ASPE and uses the expense approach. Prepare the appropriate journal entries assuming that Fancie follows IFRS and uses the revenue approach. For this part of the question, assume the selling price includes the offer for the premium.

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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Fancie Cosmetics offers its customers a travellers gift set as a premium in exchange for $ 20 if the customer purchases one of the top brand cosmetic makeup kits. The company purchased for cash 2,000 gift sets at $ 25 each. It estimates that 60% of customers will participate in the promotion and that 10% of the amount received from customers relates to the awarded premiums. In 2020, the company sold 3,000 makeup kits at a sales price of $ 80 resulting in sales revenue of $ 240,000. By the end of the year, 1,500 customers took advantage of the promotion.

 

Instructions

  1. Prepare the appropriate journal entries assuming that Facie follows ASPE and uses the expense approach.
  2. Prepare the appropriate journal entries assuming that Fancie follows IFRS and uses the revenue approach. For this part of the question, assume the selling price includes the offer for the premium.
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