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Exam IIA-CIA-Part3 topic 2 question 47 discussion

Actual exam question from IIA's IIA-CIA-Part3
Question #: 47
Topic #: 2
[All IIA-CIA-Part3 Questions]

At an organization that uses a periodic inventory system, the accountant accidentally understated the organization's beginning inventory. How would the accountant's accident impact the income statement?

  • A. Cost of goods sold will be understated and net income will be overstated.
  • B. Cost of goods sold will be overstated and net income will be understated.
  • C. Cost of goods sold will be understated and there will be no impact on net income.
  • D. There will be no impact on cost of goods sold and net income will be overstated.
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Suggested Answer: A 🗳️

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Mike12345678
Highly Voted 4 years, 4 months ago
A is the correct answer.
upvoted 5 times
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95529e0
Most Recent 11 months, 1 week ago
Selected Answer: A
it is A
upvoted 1 times
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KonradK
1 year, 5 months ago
Selected Answer: A
It's A! Admin please read commentaries from users and adjust answers for all questions as needed. Thank you
upvoted 2 times
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anjie2021
4 years, 1 month ago
It's B
upvoted 2 times
yomang
4 years, 1 month ago
It would be B if it was the Ending Inventory that was understated
upvoted 2 times
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yomang
4 years, 1 month ago
It's A. Per this article, an understatement of the Beginning Inventory will result in an understated COGS and overstated Net Income: https://opentextbc.ca/principlesofaccountingv1openstax/chapter/explain-and-demonstrate-the-impact-of-inventory-valuation-errors-on-the-income-statement-and-balance-sheet/#:~:text=Inventory%20errors%20at%20the%20beginning%20of%20a%20reporting,cost%20of%20goods%20sold%20and%20overstated%20net%20income.
upvoted 3 times
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LCK
4 years, 1 month ago
Is it because the company is using periodic inventory so at the end of every year they value and verify so whatever error there was in the beginning inventory is already corrected in the ending inventory. Please advise.
upvoted 1 times
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Alexandra123456
4 years, 5 months ago
If the cost of goods sold will be understated how come there will be no impact on the net income? The net income will be overstated.
upvoted 2 times
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A (35%)
C (25%)
B (20%)
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