exam questions

Exam IIA-CIA-Part3 All Questions

View all questions & answers for the IIA-CIA-Part3 exam

Exam IIA-CIA-Part3 topic 1 question 112 discussion

Actual exam question from IIA's IIA-CIA-Part3
Question #: 112
Topic #: 1
[All IIA-CIA-Part3 Questions]

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.
Show Suggested Answer Hide Answer
Suggested Answer: B 🗳️

Comments

Chosen Answer:
This is a voting comment (?). It is better to Upvote an existing comment if you don't have anything to add.
Switch to a voting comment New
doris
Highly Voted 1 year ago
Net income is affected by operating expenses and COGS. Overstating COGS would understating operating income but not net income. Thus only one answer is correct.
upvoted 10 times
...
5016636409
Most Recent 3 months, 2 weeks ago
yeah, i agree with Doris. Net income is not affected in this case.
upvoted 1 times
...
Shars
9 months, 2 weeks ago
I agree with Doris
upvoted 2 times
...
NDOndo
1 year, 1 month ago
I agree with Iapayne2. Both b and c are correct answers.
upvoted 1 times
...
Gbengacfe
1 year, 1 month ago
The direct impact is on the COGS and Gross Profit and by extension Net Profit. In the absence of Gross Profit in the answer options, the most appropriate answer will be the one revolving around COGS.
upvoted 2 times
...
lapayne2
1 year, 1 month ago
If inventory is understated then COGS will be overstated and Net Income is understated. How is the answered determined to be about COGS and not Net Income when both answers are correct?
upvoted 1 times
...
Community vote distribution
A (35%)
C (25%)
B (20%)
Other
Most Voted
A voting comment increases the vote count for the chosen answer by one.

Upvoting a comment with a selected answer will also increase the vote count towards that answer by one. So if you see a comment that you already agree with, you can upvote it instead of posting a new comment.

SaveCancel
Loading ...
exam
Someone Bought Contributor Access for:
SY0-701
London, 1 minute ago