The physical count of the inventory of Great Goods Company on December 31 was determined as a total of $62,500 without considering the following items: On December 27, Great Goods Company shipped merchandise with a cost of $3,400 to a customer F.O.B. destination. The merchandise was still in transit on December 31. Great Goods had not recorded the sale. The company had $3,000 of merchandise out on consignment with Sales Emporium. Great Goods Company purchased merchandise on credit with a cost of $6,000 on December 28. The merchandise (in transit) was shipped F.O.B. shipping point. The company shipped merchandise with a cost of $4,000 to a customer F.O.B. shipping point. The merchandise was still in transit on December 31. Great Goods sold merchandise inventory costing the company $575 on December 29 and is holding the goods for customer pick up scheduled for January 2. The sale has been recorded. What is the correct amount of inventory Great Goods Company has on December 31?

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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The physical count of the inventory of Great Goods Company on December 31 was determined as a total of $62,500 without considering the following items: On December 27, Great Goods Company shipped merchandise with a cost of $3,400 to a customer F.O.B. destination. The merchandise was still in transit on December 31. Great Goods had not recorded the sale. The company had $3,000 of merchandise out on consignment with Sales Emporium. Great Goods Company purchased merchandise on credit with a cost of $6,000 on December 28. The merchandise (in transit) was shipped F.O.B. shipping point. The company shipped merchandise with a cost of $4,000 to a customer F.O.B. shipping point. The merchandise was still in transit on December 31. Great Goods sold merchandise inventory costing the company $575 on December 29 and is holding the goods for customer pick up scheduled for January 2. The sale has been recorded. What is the correct amount of inventory Great Goods Company has on December 31?
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Step 1 Introduction

The inventory at end shows the balance of inventory which belongs to the business, even if it is in transit but the ownership is not given to the buyer yet. 

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