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Should the following be in Brown\'s inventory account at 12/31/10? $80,000 of go

ID: 2388543 • Letter: S

Question

Should the following be in Brown's inventory account at 12/31/10?

$80,000 of goods purchased by Brown. Terms were FOB Shipping point and they left the vendor's warehouse on 1/1/11

$30,000 of goods held on consignment for Lucky's.

$25,000 of fire damaged merchandise.

at discounted amount, would be in probably at LCM

$45,000 of products shipped to customer of Brown on 12/20/10 FOB Destination. Goods arrived on 1/3/11

$10,000 of product held by Discount Hardware on consignment from Brown

Should the following be in Brown's inventory account at 12/31/10?

Explanation / Answer

$80,000 of goods purchased by Brown. Terms were FOB Shipping point and they left the vendor's warehouse on 1/1/11
Not in inventory (didn't leave vendor until after 12/31
$30,000 of goods held on consignment for Lucky's.
Not in inventory (belongs to Lucky's)
$25,000 of fire damaged merchandise.
Not in inventory if not saleable. If items could be sold
at discounted amount, would be in probably at LCM
$45,000 of products shipped to customer of Brown on 12/20/10 FOB Destination. Goods arrived on 1/3/11
In inventory (belongs to Brown until 1/3)
$10,000 of product held by Discount Hardware on consignment from Brown
In inventory (Brown's goods)