Harry sells hats in his shop and at the end of the financial year he is is required to do a stocktake.  He has 200 hats in the shop available to show and sell to customers. They cost $20 each. He sells them for $50 each. Due to Covid, there has been a surplus available and so the price has dropped from his supplier, so in future he can replace them for $15.  Required: What are his options in valuing the stock? Explain to him what is the best option so as to reduce his income tax  The answer must include an analysis of the pertinent sections of the relevant legislation, rulings and the relevant case law and give reasons and calculations for your answer

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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Harry sells hats in his shop and at the end of the financial year he is is required to do a stocktake. 

He has 200 hats in the shop available to show and sell to customers. They cost $20 each. He sells them for $50 each. Due to Covid, there has been a surplus available and so the price has dropped from his supplier, so in future he can replace them for $15. 

Required:

What are his options in valuing the stock? Explain to him what is the best option so as to reduce his income tax 

The answer must include an analysis of the pertinent sections of the relevant legislation, rulings and the relevant case law and give reasons and calculations for your answer 

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