Covid Company used a perpetual inventory system.  At the end of 2020, the inventory account was P360,000 and P30,000 of those goods included in ending inventory were purchased FOB shipping point and did not arrive until 2021.  Purchases in 2021 were P3,000,000.  The perpetual inventory records showed an ending inventory of P420,000 for 2021.  A physical count at the end of 2021 showed an inventory of P380,000.  Inventory shortages are included in cost of goods sold.  What amount should be reported as cost of goods sold for 2021?

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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Covid Company used a perpetual inventory system.  At the end of 2020, the inventory account was P360,000 and P30,000 of those goods included in ending inventory were purchased FOB shipping point and did not arrive until 2021.  Purchases in 2021 were P3,000,000.  The perpetual inventory records showed an ending inventory of P420,000 for 2021.  A physical count at the end of 2021 showed an inventory of P380,000.  Inventory shortages are included in cost of goods sold.  What amount should be reported as cost of goods sold for 2021? 

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