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Exam IIA-CIA-Part3 topic 2 question 201 discussion

Actual exam question from IIA's IIA-CIA-Part3
Question #: 201
Topic #: 2
[All IIA-CIA-Part3 Questions]

A small chain of grocery stores made a reporting error and understated its ending inventory. What effect would this have on the income statement for the following year?

  • A. Net income would be understated
  • B. Net income would not be affected
  • C. Net income would be overstated
  • D. Net income would be negative
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Suggested Answer: A 🗳️

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d1e7a2e
3 weeks, 1 day ago
Selected Answer: C
In the year of the error: Ending Inventory is understated → Cost of Goods Sold (COGS) is overstated (because: COGS = Beginning Inventory + Purchases - Ending Inventory) Overstated COGS → Net income is understated In the following year: The understated ending inventory from the previous year becomes the understated beginning inventory in the new year. Beginning Inventory is understated → COGS is understated Understated COGS → Net income is overstated
upvoted 1 times
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beautyofasia
1 month, 2 weeks ago
Selected Answer: A
COGS got bigger to cover missing balance and net income will decrease accordingly.
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137a7a9
2 months, 1 week ago
Selected Answer: A
Ending Inventory is lower, cost of goods is higher, net income is understated.
upvoted 1 times
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34205ac
6 months, 2 weeks ago
Selected Answer: C
the answer is C
upvoted 1 times
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