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Businesses incur various costs in selling goods and services. Each business must

ID: 2380595 • Letter: B

Question

Businesses incur various costs in selling goods and services. Each business must decide which costs are expenses of the period and which should be included in the cost of the inventory. The following table lists various types of businesses along with certain types of costs they incur:

                                                                                           Accounting Treatment

Business                       Types of Costs                            Expense of      Inventory      Other

                                                                                        the period             Cost    Treatment

Retail shoe store        Shoes for sale

                                      Shoeboxes

                                     Advertising signs

Grocery store             canned goods on the shelves

                                     Produce

                                    Cleaning supplies

                                   Cash registers

Frame shop                wooden frame supplies

                                    Nails

                                    Glass

Walk-in print shop   Paper

                                     Copy machines

                                    Toner cartridges

Restaurant              Frozen food

   China and silverware

                                  Prepared food

   Spices

Required

Fill in the table to indicate the correct accounting for each type of cost by placing an X in the appropriate column. For any costs that receive other treatment, explain what the appropriate treatment is for accounting purposes.

Businesses incur various costs in selling goods and services. Each business must decide which costs are expenses of the period and which should be included in the cost of the inventory. The following table lists various types of businesses along with certain types of costs they incur:

Explanation / Answer

Product costs are the same as inventory costs.

As far as the other costs are concerned

Expenses of the period.

Cleaning supplies

Other treatment (capitalize and depreciate over estimated useful life)

Advertising signs

Cash registers

Copy machines

China and silverware.