Q2) if the price level index at 31, December, 2012 is 140, the beginning of the year was 130 and the average of the year is 135. The net monetary assets at the beginning of the year were ($30,000) outflow and the net inflow during 2012 was $ 250,000. On the other hand, the following balance sheet accounts’ balances at 31, Dec, 2012: Inventories 70,000 Plants 300,000 Liabilities 70,000 Required: 1- Calculate the loss on purchasing power. 2- Restate the balance sheet items stated above on their adjusted values.

FINANCIAL ACCOUNTING
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Chapter1: Financial Statements And Business Decisions
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Q2) if the price level index at 31, December, 2012 is 140, the beginning of the year was 130 and the average of the year is 135. The net monetary assets at the beginning of the year were ($30,000) outflow and the net inflow during 2012 was $ 250,000. On the other hand, the following balance sheet accounts’ balances at 31, Dec, 2012: Inventories 70,000 Plants 300,000 Liabilities 70,000 Required: 1- Calculate the loss on purchasing power. 2- Restate the balance sheet items stated above on their adjusted values.
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