Henry acquired 80% of Stephen on 1 July 2018. In the post-acquisition period Henry sold goods to Stephen at a price of GHS12 million. These goods had cost Henry GHS9 million. During the year to 31 March 2019, Stephen had sold GHS10 million (at cost to Stephen) of these goods for GHS15m million. How will this affect group cost of sales in the consolidated statement of profit or loss of Henry for the year ended 31 March 2019? A Increase by GHS11.5 million B Increase by GHS9.6 million C Decrease by GHS11.5 million D Decrease by GHS9.6 million

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
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Chapter1: Financial Statements And Business Decisions
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 Henry acquired 80% of Stephen on 1 July 2018. In the post-acquisition period Henry sold
goods to Stephen at a price of GHS12 million. These goods had cost Henry GHS9 million. During the
year to 31 March 2019, Stephen had sold GHS10 million (at cost to Stephen) of these goods for
GHS15m million. How will this affect group cost of sales in the consolidated statement of profit or loss
of Henry for the year ended 31 March 2019?
A Increase by GHS11.5 million
B Increase by GHS9.6 million
C Decrease by GHS11.5 million
D Decrease by GHS9.6 million

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