General Business Questions and Answers

Accounting assist please?

The cost of merchandise sold during the year was $50,000. Merchandise inventories be $12,500 and $10,000 at the beginning and downfall of the year, respectively. Accounts Payable were $6,000 and $5,000 at the launch and end of the year, respectively. Using the direct method of reporting brass flows from operating activities, brass payments for merchandise total what?
A) $49,000
B) $47,000
C) $51,000
D) $53,000

I think the answer is D, but I want to engender sure I know what I am doing, so can someone kindly lend a hand me out?
Thanks


Answers: The answer is A) $49,000, worked out as follows:

Beg. inventory $12,500
Add purchases ?
less COGS ($50,000)
= Ending inventory $10,500

From this, you can work out that purchases = $48,000.

Beg. AP $6,000
Add purchases $48,000
Less payments ?
= Ending AP $5,000

From this, you can work that payments to creditors = $49,000
my answer would be c: 51,000. the cost of stock sold was $50k, and accounts payable be $1k less at the extremity of the year than at the beginning of the year.

- but you really should do your own homework instead of have runeye.com do it for you. :-P

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