Senji does not keep proper accounting records, and it is necessary to calculate her total purchases for the year ended 31 January 20X3 from the following information: $ Trade payables: 31 January 20X2 130,400 31 January 20X3 171,250 Payment to suppliers 888,400 Cost of goods taken from inventory by Senji for her personal use 1,000 Refunds received from suppliers 2,400 Discounts received 11,200 What is the figure for purchases that should be included in Senji’s financial statements?
A、$914,650
B、$937,050
C、$939,050
D、$941,850
A、$914,650
B、$937,050
C、$939,050
D、$941,850
【参考答案及解析】
$ $ Payments to suppliers 888,400 Opening balance 130,400 Discounts received 11,200 Goods taken 1,000 Closing balance 171,250 Refunds received 2,400 Purchases (bal fig) 937,050 1,070,850
$ $ Payments to suppliers 888,400 Opening balance 130,400 Discounts received 11,200 Goods taken 1,000 Closing balance 171,250 Refunds received 2,400 Purchases (bal fig) 937,050 1,070,850