Pamana Company's bookkeeper is not familiar with accrual accounting concepts. He determined net income for 2022 to be P 79,800. In your audit of the company you determine the following: 1. Accrued, but unpaid, wages at the end of 2022 amounted to P 45.750 and have not been recorded. 2. Insurance premiums paid in 2022 totaled P 180,000, only 1/3 of which relate to coverage for 2022. The other 2/3 of which relate to coverage in future years. (The complete amount was expensed when paid.) 3. Accounts receivable of P 500,000, which have been properly recorded, are expected to result in losses from uncollectibility of P 30,000. (No specific accounts have been written off as of the end of the year.) 4. Cash of P 115.000, received in late 2022, was recorded as revenue, although the work to be performed under the related contract will take place in 2023. QUESTION: What is the revised net income figure for 2022?

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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Pamana Company's bookkeeper is not familiar with accrual accounting concepts. He determined net income for 2022 to be P 79,800. In your audit of the company you determine the following: 1. Accrued, but unpaid, wages at the end of 2022 amounted to P 45.750 and have not been recorded. 2. Insurance premiums paid in 2022 totaled P 180,000, only 1/3 of which relate to coverage for 2022. The other 2/3 of which relate to coverage in future years. (The complete amount was expensed when paid.) 3. Accounts receivable of P 500,000, which have been properly recorded, are expected to result in losses from uncollectibility of P 30,000. (No specific accounts have been written off as of the end of the year.) 4. Cash of P 115.000, received in late 2022, was recorded as revenue, although the work to be performed under the related contract will take place in 2023. QUESTION: What is the revised net income figure for 2022?
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