SM Department Store sells gift certificates, redeemable for store merchandise that expires one year after their issuance. SM has the following information pertaining to its gift certificate sales and redemptions: Unearned Gift Certificates, beginning - P600,000 Gift Certificates sold during the current year - P2,000,000 Prior year gift certificates redeemed in the current year - P200,000 Gift certificates sold and redeemed in the current year - P1,400,000 SM’s pattern indicates that 90% of gift checks sold will be redeemed. On December 31, 2022, how much should be reported by SM as Unearned Gift Certificates?

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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SM Department Store sells gift certificates, redeemable for store merchandise that expires one year after their issuance. SM has the following information pertaining to its gift certificate sales and redemptions:

  • Unearned Gift Certificates, beginning - P600,000
  • Gift Certificates sold during the current year - P2,000,000
  • Prior year gift certificates redeemed in the current year - P200,000
  • Gift certificates sold and redeemed in the current year - P1,400,000


SM’s pattern indicates that 90% of gift checks sold will be redeemed.

On December 31, 2022, how much should be reported by SM as Unearned Gift Certificates?

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