Chapter 9 Inventories: Additional Additional Issues True/False Questions
1. In determining determining lower-of-cost-o lower-of-cost-or-market, r-market, market is the expected expected selling selling price price under under normal normal operations. Answer: False
Learning O!ecti"e: 1
Le"el of Learning: 1
#. $et reali%al reali%alee "alue is selling selling price price less costs costs of completion completion and dispos disposal. al. Answer: &rue &rue
Learning O!ecti"e: 1
Le"el of Learning: 1
'. &he primar( primar( moti"atio moti"ation n ehind ehind L)* is is consisten consistenc( c(.. Answer: False
Learning O!ecti"e: 1
Le"el of Learning: #
+. &he purpose purpose of ceilin ceilings gs and floors floors in L)* is to to pre"ent pre"ent profit profit distortion distortion.. Answer: &rue &rue
Learning O!ecti"e: 1
Le"el of Learning: #
. Losses on reduction to L)* ma( e charged to to either cost cost of goods goods sold or to a current loss loss account without distorting financial statement ratios. Answer: False
Learning O!ecti"e: 1
Le"el of Learning: #
. In"entor( In"entor( written written down down due to L)* L)* ma( e written written ack up up if market market "alues go ack ack up. Answer: False
Learning O!ecti"e: 1
Le"el of Learning:1
. If the /uantit( /uantit( of goods goods held in in"entor( in"entor( decreased during the period, the dollar amount amount of ending in"entor( cannot exceed the dollar amount of eginning in"entor(. Answer: False
Learning O!ecti"e:
Le"el of Learning: 1
0. &he cost-to-retail cost-to-retail percentage percentage used in the retail method method to approximate a"erage costs considers considers oth markdowns and markups. markups. Answer: &rue &rue
Learning O!ecti"e: +
Le"el of Learning: 1
. In using the LIFO retail method, method, the current period period cost-to-retail cost-to-retail percentage percentage includes includes oth net markdowns and net markups. Answer: &rue &rue
Learning O!ecti"e: '
Le"el of Learning: 1
12. 3urchase returns returns and purchase discounts discounts are ignored when computing computing cost-to-retail cost-to-retail ratios for for the retail method. Answer: False
Learning O!ecti"e: '
Le"el of Learning: 1
Spiceland/Sepe/Tomassini, Intermediate Accounting, Fourth Edition
67
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Chapter 9 Inventories: Additional Additional Issues 11. 11. For a change from the the a"erage a"erage cost method method to FIFO, the current current (ear4s (ear4s income income includes includes the cumulati"e after-tax difference that would ha"e resulted if the compan( had used FIFO in all prior (ears. Answer: False
Learning O!ecti"e:
Le"el of Learning: 1
1#. A change from LIFO to an( other in"entor( in"entor( method is accounted accounted for retrospecti"el( retrospecti"el(.. Answer: &rue &rue
Learning O!ecti"e:
Le"el of Learning: 1
Matching Pair Questions
5se the following to answer /uestions 1'-1: 1'-1. Listed elow elow are ten terms followed ( a list list of phrases phrases that descrie descrie or characteri%e fi"e of the terms. *atch each phrase with the correct term placing the letter designating the est term in the space pro"ided ( the phrase. Terms: A. Approximation Approximation of a"erage a"erage cost 6. )hange from LIFO to FIFO ). )ost-to-retail percentage 7. )umulati"e effect 8. 9ross profit method F. LIFO L IFO retail 9. $et markdown . $et markup I. $ormal spoilage ;.
Answer: 1'-8> 1+-6> 1-> 1-F> 1-;
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Chapter 9 Inventories: Additional Additional Issues 5se the following to answer /uestions 10-#1: 10-#1. Listed elow elow are ten terms followed ( a list list of phrases phrases that descrie descrie or characteri%e fi"e of the terms. *atch each phrase with the correct term placing the letter designating the est term in the space pro"ided ( the phrase. Terms: A. Approximation Approximation of a"erage a"erage cost 6. )hange from LIFO to FIFO ). )ost-to-retail percentage 7. )umulati"e effect 8. 9ross profit method F. LIFO L IFO retail 9. $et markdown . $et markup I. $ormal spoilage ;.
Answer: 10-;> 1-A> #2-I> #1-9> ##-) 5se the following to answer /uestions #'-#: #'-#. Listed elow elow are ten terms followed ( a list list of phrases phrases that descrie descrie or characteri%e fi"e of the terms. *atch each phrase with the correct term ( placing the letter designating the est term in the space pro"ided ( the phrase. Terms: A. Additional Additional markup 6. Approximation of L)* ). 9ross profit ratio 7. L)* 8. *arkdown cancellation F. *arkup on cost 9. $ormal profit profit margin margin .
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Chapter 9 Inventories: Additional Additional Issues 5se the following to answer /uestions #0-'#: #0-'#. Listed elow elow are ten terms followed ( a list list of phrases phrases that descrie descrie or characteri%e fi"e of the terms. *atch each phrase with the correct term ( placing the letter designating the est term in the space pro"ided ( the phrase. Terms: A. Additional Additional markup 6. Approximation of L)* ). 9ross profit ratio 7. L)* 8. *arkdown cancellation F. *arkup on cost 9. $ormal profit profit margin margin .
Answer: #0-A> #-7> '2-6> '1-> '#-I 5se the following to answer /uestions ''-': ''-'. Listed elow elow are ten terms followed ( a list list of phrases phrases that descrie descrie or characteri%e fi"e of the terms. *atch each phrase with the correct term placing the letter designating the est term in the space pro"ided ( the phrase. Terms: A. )hange to LIFO from FIFO 6. )on"entional retail ). 7isposal cost 7. 7ollar-"alue LIFO retail 8. 8mplo(ee discounts F. Floor 9. Initial markup . *arkdown I. $ ;. In"entor( error Phrases: ''. = *ust e e added to to sales sales if sales sales are recorde recorded d net of discou discounts. nts.
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Chapter 9 Inventories: Additional Additional Issues 5se the following to answer /uestions '0-+#: '0-+#. Listed elow elow are ten terms followed ( a list list of phrases phrases that descrie descrie or characteri%e fi"e of the terms. *atch each phrase with the correct term placing the letter designating the est term in the space pro"ided ( the phrase. Terms: A. )hange to LIFO from FIFO 6. )on"entional retail ). 7isposal cost 7. 7ollar-"alue LIFO retail 8. 8mplo(ee discounts F. Floor 9. Initial markup . *arkdown I. $ ;. In"entor( error Phrases: '0. === ===== ==
Answer: '0-> '-7> +2-)> +1-I> +#-A
Multiple Choice Questions
+'. An argumen argumentt against against the the use of L)* is its its lack of: of: A
Learning O!ecti"e: 1
Le"el of Learning: #
++. In appl( appl(ing ing L)*, L)*, mark market et cannot cannot e: e: A Less Less than than net real reali%a i%ale le "alu "alue. e. 6 9reate 9reaterr than than the the norm normal al profi profit. t. ) Less Less than than the norm normal al profit profit marg margin. in. 7 9reate 9reaterr than net net reali% reali%a ale le "alue. "alue. Answer: 7
Learning O!ecti"e: 1
Le"el of Learning: 1
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Chapter 9 Inventories: Additional Additional Issues +. Bhen using the gross profit method method to estimate estimate ending in"entor(, in"entor(, it is not necessar( necessar( to know: know: A 6eginn 6eginning ing in"ent in"entor( or(.. 6 $et $et pur purch chas ases es.. ) )ost )ost of good goodss sol sold. d. 7 $et sales ales.. Answer: )
Learning O!ecti"e: #
Le"el of Learning: #
+. Bhen computing computing the cost-to-retail percentage for for the con"entional retail method, method, included included in the denominator are: A $et mark markups ups and and net net markd markdown owns. s. 6 $either $either net net markup markupss nor nor net net markdo markdowns. wns. ) $et mark markups ups,, ut not not net mark markdow downs. ns. 7 $et markdown markdowns, s, ut ut not not net markups. markups. Answer: )
Learning O!ecti"e: '
Le"el of Learning: 1
+0. Bhen computing computing the cost-to-retail percentage for for the a"erage cost cost retail method, included included in the denominator are: A $et mark markups ups and and net net markd markdown owns. s. 6 $either $either net net markup markupss nor nor net net markdo markdowns. wns. ) $et mark markups ups,, ut not not net mark markdow downs. ns. 7 $et markdown markdowns, s, ut ut not not net markups. markups. Answer: A Learning O!ecti"e: +
Le"el of Learning: 1
+. Bhen computing computing the cost-to-retail percentage for for the LIFO retail method, included included in the denominator are: A $et mark markups ups and and net net markd markdown owns. s. 6 $either $either net net markup markupss nor nor net net markdo markdowns. wns. ) $et mark markups ups,, ut not not net mark markdow downs. ns. 7 $et markdown markdowns, s, ut ut not not net markups. markups. Answer: A Learning O!ecti"e: '
Le"el of Learning: 1
2. In calculating calculating the cost-to-retail percentage for the retail retail method, method, the retail retail column column will not include: A 3urc 3urch hases ases.. 6 3urc 3urcha hase se retu return rns. s. ) Ano Anorm rmal al shor shorta tage ges. s. 7 Frei Freigh ghtt-in in.. Answer: 7
Learning O!ecti"e: '
Le"el of Learning: 1
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Chapter 9 Inventories: Additional Additional Issues 1. &o determine if an increase in in the dollar dollar "alue of in"entor( is due to increased /uantities, using dollar-"alue LIFO retail: A )ompare )ompare eginning eginning and ending ending in"entor( in"entor( amounts amounts at current current (ear (ear prices. 6 )ompare )ompare eginning eginning and ending ending in"entor( in"entor( amounts amounts after ad!ustin ad!usting g oth amounts amounts to the a"erage price le"el for the (ear. ) Inflate eginning eginning in"entor( in"entor( amount amount to end of (ear prices and compare compare to ending ending in"entor( in"entor( amount. 7 7eflate 7eflate the ending ending in"entor( in"entor( amount amount to eginnin eginning g of (ear prices and and compare compare to the eginning in"entor( in"entor( amount. Answer: 7
Learning O!ecti"e:
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#. &o determ determine ine the "alue "alue of a LIFO la(er, la(er, using dollardollar-"alue "alue LIFO LIFO retail: retail: A 7i"ide the LIFO la(er la(er ( the la(er la(er (ear price index and multipl( ( the la(er (ear cost-toretail percentage. 6 *ultipl( *ultipl( the LIFO LIFO la(er ( the ase ase (ear price index index and the current current (ear (ear cost-to-reta cost-to-retail il percentage. ) *ultipl( *ultipl( the LIFO LIFO la(er ( the la(er la(er (ear price index index and ( the la(er la(er (ear cost-to-ret cost-to-retail ail percentage. 7 7i"ide the LIFO la(er la(er ( the la(er la(er (ear cost-to-retail cost-to-retail percentage and multipl( multipl( ( the the la(er (ear price index. Answer: )
Learning O!ecti"e:
Le"el of Learning: #
'. A retrospecti"e treatment of prior (ears4 (ears4 financial statements statements is re/uired when there is a change from: A A"erag "eragee cos costt to to LIFO LIFO.. 6 FIFO FIFO to LIFO LIFO.. ) LIFO LIFO to a"e a"era rage ge cos cost. t. 7 All All of of the the ao" ao"e. e. Answer: )
Learning O!ecti"e:
Le"el of Learning: 1
+. 5nder 5nder the retai retaill in"ent in"entor( or( meth method, od,:: A A compan( measures measures in"entor( on its alance sheet ( con"erting con"erting retail prices to cost.
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Chapter 9 Inventories: Additional Additional Issues . 5nder 5nder the con"ention con"entional al retail retail method, method, which of the followi following ng are not included included in the denominator of the current period cost-to-retail con"ersion percentageC A 3urc 3urcha hase se retu return rnss 6 $et marku arkups ps ) 3urc 3urch hases ases 7 $et $et mar markd kdow owns ns Answer: 7
Learning O!ecti"e: '
Le"el of Learning: 1
. 5nder the LIFO retail method, which of the following following are not not included in the denominator of of the cost-to-retail con"ersion percentageC A Frei Freigh ghtt-in in 6 3urc 3urcha hase se retu return rnss ) 3urc 3urch hases ases 7 $et $et mar markd kdow owns ns Answer: A Learning O!ecti"e: '
Le"el of Learning: 1
0. 5sing 5sing the dollar-" dollar-"alue alue LIFO LIFO retail retail method method for in"entor( in"entor(,: ,: A Is the same same as dollar-"alue dollar-"alue LIFO, LIFO, except that that the in"entor( in"entor( is measured at retail, rather than at cost. 6 )omines )omines retail retail LIFO accounti accounting ng with dollar dollar-"alu -"aluee LIFO accountin accounting g ) Allows Allows companies companies to report report in"entor( in"entor( on the alance alance sheet sheet at retail retail prices. prices. 7 All of the the ao" ao"ee are are corre correct. ct. Answer: 6
Learning O!ecti"e:
Le"el of Learning: 1
. &o use the dollar-"alue LIFO retail method for in"entor(, in"entor(, the first first step is: is: A &o determine the the estimated estimated ending in"entor( at current (ear retail prices. 6 &o determine determine the the estimated estimated cost cost of goods sold sold for the the current current (ear. (ear. ) &o determ determine ine the cost-to-re cost-to-retail tail percentag percentagee for the current (ear (ear transactions transactions.. 7 &o price index index ad!ust ad!ust the the LIFO in"ento in"entor( r( la(ers. la(ers. Answer: )
Learning O!ecti"e:
Le"el of Learning: 1
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Chapter 9 Inventories: Additional Additional Issues #. 3ortman Inc. Inc. uses the con"entional con"entional retail in"entor( method. 8xpressed in millions millions of dollars, dollars, information aout 3ortman4s #22 in"entor( account is expressed in the tale elow:
6eginning in"entor( 3urchases Freight-in 3urchase returns $et markups $et markdowns $ormal spoilage $et sales
)ost 1,12 '2 +
At what amount would 3ortman record its in"entor( on its 1#D'1D2 alance sheetC A E12 E12 milli illion on 6 E## E## milli illion on ) E'22 E'22 milli illion on 7 $one $one of the the ao"e ao"e is corre correct. ct. Answer: A Learning O!ecti"e:
Le"el of Learning: '
)ost 1,12 '2 +
1,#22
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Chapter 9 Inventories: Additional Additional Issues 5se the following to answer /uestions +-: 7ata related to the in"entories of )ostco *edical Juppl( is presented elow:
Jelling price )ost
Jurgical 8/uipment E#2 12 #+2 '2 '2H
Jurgical Jupplies E1#2 2 02 '2H
+. In appl(ing appl(ing the L)* rule, rule, the in"entor( in"entor( of surgical surgical e/uipme e/uipment nt would e "alued "alued at: A E#'2. 6 E#+2. ) E12. 7 E1#. Answer: )
Learning O!ecti"e: 1
G G G
Le"el of Learning: '
E#+2 E#2 K '2 G E#'2 E#'2 K E#2 x '2H G E1# E1#
E12 designated cost is less than E#'2 designated market "alue.
. In appl(ing appl(ing the L)* rule, rule, the in"entor( in"entor( of surgical surgical supplies supplies would would e "alued "alued at: A E#2. 6 E12. ) E102. 7 E11. Answer: )
Learning O!ecti"e: 1
Le"el of Learning: '
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Chapter 9 Inventories: Additional Additional Issues . In appl(ing appl(ing the L)* rule, rule, the in"ento in"entor( r( of reha e/uipm e/uipment ent would would e "alued "alued at: A E'1. 6 E#+. ) E12. 7 E#'. Answer: 7
Learning O!ecti"e: 1
G G G
Le"el of Learning: '
E#' E'+2 K # G E'1 E'1 K E'+2 x '2H G E#1' E#1'
E#' designated market "alue is less than E#2 cost. . In appl(ing appl(ing the L)* rule, rule, the in"ento in"entor( r( of reha suppl supplies ies would would e "alued "alued at: A E1##. 6 E10. ) E1#. 7 E1. Answer: 7
Learning O!ecti"e: 1
G G G
Le"el of Learning: '
E10 E1 K 12 G E1 E1 K E1 x #2H G E1## E1##
E1 designated market "alue is less than E1# cost. 5se the following to answer /uestions 0-1: 7ata related to the in"entories of Alpine Alpine Jki 8/uipment and Jupplies is presented elow: Jki
6
t
A
l
J
li
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Chapter 9 Inventories: Additional Additional Issues 0. In appl(in appl(ing g the L)* rule, rule, the in"ent in"entor( or( of skis skis would would e "alued "alued at: at: A E1# E1#,2 ,222 22.. 6 E1#0 E1#0,2 ,222 22.. ) E1#2 E1#2,2 ,222 22.. 7 E1# E1#,2 ,222 22.. Answer: 7
Learning O!ecti"e: 1
G G G
Le"el of Learning: '
E1#2,222 E102,222 K E102,222x E102,222x 12H G E1#,222 E1#,222 K E102,222 E102,222 x #2H G E1#,222
E1#,222 designated market "alue is less than E1#0,222 cost. . In appl(ing appl(ing the L)* rule, rule, the in"ento in"entor( r( of oots oots would would e "alued "alued at: A E1' E1',2 ,222 22.. 6 E1'' E1'',2 ,222 22.. ) E1'2 E1'2,2 ,222 22.. 7 E12 E12,2 ,222 22.. Answer: )
Learning O!ecti"e: 1
E1'2 222
Le"el of Learning: '
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Chapter 9 Inventories: Additional Additional Issues 1. In appl(ing appl(ing the L)* rule, rule, the in"ento in"entor( r( of supplies supplies would would e "alued "alued at: A E+,222. 6 E+,222. ) E+1,222. 7 E+#,222. Answer: A Learning O!ecti"e: 1
G G G
Le"el of Learning: '
E+1,222 E2,222 K E2,222x 12H 12H G E+,222 E+,222 K E2,222 x 1H 1H G E+,222
E+,222 cost is e/ual to the designated market "alue. #. Jo. )alifornia Inc., through no fault of its own, lost an entire plant due to an earth/uake earth/uake on *a( 1, #22. In preparing their insurance claim on the in"entor( loss, the( de"eloped the following data: In"entor( ;anuar( 1, #22, E'22,222> sales and purchases from ;anuar( 1, #22, to *a( 1, #22, E1,'22,222 and E0,222, respecti"el(. respecti"el(. Jo. )alifornia consistentl( reports a +2H gross profit. &he estimated in"entor( on *a( 1, #22, is: A E'2# E'2#, ,22 22.. 6 E'2 E'2,2 ,222 22.. ) E' E',2 ,222 22.. 7 E+ E+,2 ,222 22..
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Chapter 9 Inventories: Additional Additional Issues '. oward4s Juppl( Juppl( )o. suffered suffered a fire fire loss on on April April #2, #22. &he &he compan(4s compan(4s last ph(sical ph(sical in"entor( was taken on ;anuar( '2, #22, at which time the in"entor( totaled E##2,222. Jales from ;anuar( '2 to April #2 were E22,222 and purchases during that time were E+2,222. oward4s consistentl( reports a '2H gross profit. &he estimated in"entor( loss is: A E+2 E+2,2 ,222 22.. 6 E#'0 E#'0,2 ,222 22.. ) E#2 E#2,2 ,222 22.. 7 $one $one of the the ao"e ao"e is corre correct. ct. Answer: )
Learning O!ecti"e: #
Le"el of Learning: '
E##2,222 +2,222 2,222 E22,222 102,222 +#2,222 E#2,222
+. )oastal Jhores Jhores Inc. Inc. )JI was completel( completel( destro(ed ( urricane Fred Fred on August , #22. #22. At ;anuar( 1, )JI reported an in"entor( of E12,222. Jales from ;anuar( 1, #22, to August August , #22, totaled E+02,222 and purchases totaled E1,222 during that time. )JI consistentl(
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Chapter 9 Inventories: Additional Additional Issues . Lac(4s Linen *art uses the retail method to estimate in"entories. in"entories. 7ata for the first first six months months of #22 include: eginning in"entor( at cost and retail were E2,222 and E1#2,222, net purchases at cost and retail retail were E'1#,222 and E+02,222, E+02,222, and sales during during the first six months totaled E+2,222. &he estimated in"entor( at ;une '2, #22, would e: A E 0 0,#22. 6 E ,222. ) E 1,22. 7 E ' ',#2. Answer: A Learning O!ecti"e: '
Le"el of Learning: '
)ost E 2,222 '1#,222 E'#,222
)ost-to-retail percentage G E'#,222DE22,222 G #H Less: $et sales 8stimated ending in"entor( at retail 8stimated ending in"entor( at cost #H x E112,222
+2,222 E 11 112,222 E 0,#22
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Chapter 9 Inventories: Additional Additional Issues . Fad )it( sells no"el clothes which are su!ect su!ect to a great deal of price "olatilit( "olatilit(.. A recent item which cost E#2 was marked up E1#, marked down for a sale ( E and then had a markdown cancellation of E'. &he latest selling price is: A E1+. 6 E#. ) E#. 7 E'. Answer: )
Learning O!ecti"e: '
Le"el of Learning: #
E#2 1# ' E#
5se the following to answer /uestions 0-: *arilee4s 8lectronics uses a periodic in"entor( s(stem and the a"erage cost retail method to estimate ending in"entor( and cost of goods sold. &he following data is a"ailale from the compan( records for the month of ;une #22: )ost
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Chapter 9 Inventories: Additional Additional Issues . &o the nearest nearest thousand thousand,, estimated estimated ending ending in"ento in"entor( r( is: A E,222. 6 E+,222. ) E'0,222. 7 $one $one of the the ao"e ao"e is corre correct. ct. Answer: A Learning O!ecti"e: '
Le"el of Learning: '
)ost E02,222 #1,222 ======= E'+1 222
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Chapter 9 Inventories: Additional Additional Issues 02. &he a"erage a"erage cost-to-r cost-to-retail etail percentag percentagee is: is: A +.H. 6 .H. ) .+H. 7 0.H. Answer: 6
Learning O!ecti"e: '
Le"el of Learning: '
6eginning in"entor( 3lus: $et purchases $ t k
)ost E'2,222 1#,222
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Chapter 9 Inventories: Additional Additional Issues 5se the following to answer /uestions 0#-0': Billie Billie $elson4s 6oots uses the con"entional retail method to estimate ending in"entor(. in"entor(. )ost data for the most recent /uarter is shown elow:
6egi 6eginn nnin ing g in"e in"en ntor( tor( $et purchases $et markups $et markdowns $et sales
)ost E +,2 +,222 22 1+,222
0#. &he con"en con"ention tional al cost-to cost-to-reta -retail il percent percentage age is: is: A 0#.H. 6 H
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Chapter 9 Inventories: Additional Additional Issues
Less: $et markdowns 9oods a"ailale for sale Less: $et sales 8stimated ending in"entor( at retail 8stimated ending in"entor( at cost . x E++,222
======== #22,222
',222 #+,222 ##2,222 ++,222
E #,'+0
5se the following to answer /uestions 0+-0: )laraell Inc. uses the con"entional retail method to estimate ending in"entor(. in"entor(. )ost data for the most recent /uarter is shown elow: ) t
< t il
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Chapter 9 Inventories: Additional Additional Issues 0. &o the nearest thousand, estimated estimated ending in"entor( using using the con"entional retail method method is: A E1' E1',2 ,222 22.. 6 E1#+ E1#+,2 ,222 22.. ) E1# E1#,2 ,222 22.. 7 E1' E1',2 ,222 22.. Answer: )
Learning O!ecti"e: +
Le"el of Learning: '
6eginning in"entor( 3lus: $et purchases $ t k
)ost E11#,222 +2#,222
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Chapter 9 Inventories: Additional Additional Issues 0. )urrent )urrent period period cost-to-r cost-to-retail etail percentage percentage is: A 2.2H. 6 0.H. ) '.H.
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Chapter 9 Inventories: Additional Additional Issues 00. &o the nearest nearest thousand thousand,, estimated estimated ending ending in"ento in"entor( r( at cost is: is: A E2,#2. 6 E0',#2. ) E1,22.
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Chapter 9 Inventories: Additional Additional Issues 0. &he numerato numeratorr for the current current period4s period4s cost-t cost-to-ret o-retail ail percenta percentage ge is: A E+,022. 6 E+0,122. ) E+,22.
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Chapter 9 Inventories: Additional Additional Issues 1. &he estim estimated ated ending ending in"entor( in"entor( at retail retail is: is: A E#,'22. 6 E#,222. ) E#,22.
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Chapter 9 Inventories: Additional Additional Issues
Less: Jales $et sales Add ack emplo(ee discount
E2,22 22 1,'22
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