Assuming the periodic inventory method is used for the current period, the following data was taken from the ledger: Purchases $55 000 Purchases Returns and Allowances $950 Discount Received $1 100 Freight-in $800 Beginning inventory was $12 000 and ending inventory was $15 000. What was cost of goods purchased? Group of answer choices $55 000 $54 050 $54 850 $52 950
Question
Assuming the periodic inventory method is used for the current period, the following data was taken from the ledger:
Purchases $55 000
Purchases Returns and Allowances $950
Discount Received $1 100
Freight-in $800
Beginning inventory was 15 000. What was cost of goods purchased?
Group of answer choices
$55 000
$54 050
$54 850
$52 950
Solution
The cost of goods purchased can be calculated as follows:
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Start with the total amount of purchases, which is $55,000.
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Subtract the Purchases Returns and Allowances, which is 55,000 - 54,050.
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Subtract the Discount Received, which is 54,050 - 52,950.
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Add the Freight-in, which is 52,950 + 53,750.
So, the cost of goods purchased is $53,750.
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