Stargazer Co. have two items that are under evaluation for possible year-end adjustments. (1) Purchase with supplier invoice dated Dec. 30, 2020 – P120,000. This was shipped FOB shipping point, freight prepaid. Freight costs P5,000. The purchase was recorded but the freight was not. (2) A purchase return of P20,000 was made but not recorded. If the correct ending inventory is P200,000 and the cost of goods sold before adjustments is P5,000,000, what is the correct cost of goods available for sale?

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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Stargazer Co. have two items that are under evaluation for possible year-end adjustments.

(1) Purchase with supplier invoice dated Dec. 30, 2020 – P120,000. This was shipped FOB shipping point, freight prepaid. Freight costs P5,000. The purchase was recorded but the freight was not.

(2) A purchase return of P20,000 was made but not recorded. If the correct ending inventory is P200,000 and the cost of goods sold before adjustments is P5,000,000, what is the correct cost of goods available for sale? 

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