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Busby Corp. uses cashbasis accounting for its records. During 2013, Busby collec

ID: 2425032 • Letter: B

Question

Busby Corp. uses cashbasis accounting for its records. During 2013, Busby collected $540,000 from its customers, made payments of $372,000 to its suppliers for inventory, and paid $158,000 for administrative costs. Busby wants to prepare accrualbasis financial statements. In gathering information for the accrualbasis financial statements, Busby discovered the following:   1. Customers owed Busby $38,000 at the beginning of 2013 and $46,000 at the end of 2013.   2. Busby owed suppliers $29,000 at the beginning of 2013 and $37,000 at the end of the 2013.   3. Busby’s beginning inventory was $52,000 and its ending inventory was $42,000.   What should Busby’s Gross Profit be on accrual basis?

Explanation / Answer

Under Accrual accounting: We record transactions when they are earned and corresponding expenses are matched.

Year 2013:

Money collected for the year: 540,000 + (46000-38000)= 548,000

Payment: 372,000 + (37000-29000)= 380,000

Admin Cost: 158,000

Cost of goods sold: 52000-42000= 10,000

Income statement=

Revenues- expenses

= 548,000 - (380,000+158,000+10,000) =0

No profit No loss for this year