ACC/421-Malone Company determined its ending inventory at cost

Question # 00473261 Posted By: rey_writer Updated on: 01/30/2017 06:55 AM Due on: 01/30/2017
Subject Accounting Topic Accounting Tutorials:
Question
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P9-3 (LO1) (LCNRV—Cost-of-Goods-Sold and Loss) Malone Company determined its
ending inventory at cost and at LCNRV at December 31, 2017, December 31, 2018, and
December 31, 2019, as shown below.
Cost
NRV
12/31/17 $650,000 $650,000
12/31/18 780,000 712,000
12/31/19 905,000 830,000
Instructions (a) Prepare the journal entries required at December 31, 2018, and at December 31, 2019,
assuming that a perpetual inventory system and the cost-of-goods-sold method of adjusting to
LCNRV is used.
(b) Prepare the journal entries required at December 31, 2018, and at December 31, 2019,
assuming that a perpetual inventory is recorded at cost and reduced to LCNRV using the loss
method.
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