IIA ACCA CIA Challenge Exam IIA-ACCA Question # 159 Topic 16 Discussion

IIA ACCA CIA Challenge Exam IIA-ACCA Question # 159 Topic 16 Discussion

IIA-ACCA Exam Topic 16 Question 159 Discussion:
Question #: 159
Topic #: 16

Which of the following describes the result if an organization records merchandise as a purchase, but fails to include it in the closing inventory count?


A.

The cost of goods sold for the period will be understated.


B.

The cost of goods sold for the period will be overstated.


C.

The net income for the period will be understated.


D.

There will be no effect on the cost of goods sold or the net income for the period.


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