Answer the following statements true (T) or false (F)

1. Shrinkage refers to the loss of inventory due to theft, damage or other similar occurrences.
2. If inventory shrinkage has occurred, the Inventory account will be credited for the amount of lost inventory.
3. A small company's physical inventory count identified shrinkage in the amount of $350. This probably would not need an adjustment as it isn't a material amount.
4. If the ending inventory is overstated in Year 1, then the Cost of Goods Sold will be overstated in Year 2
5. If the ending inventory is understated in Year 1, then the Gross Profit will be understated in Year 2.


1. TRUE
2. TRUE
3. FALSE
4. TRUE
5. FALSE

Business

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