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

1. According to IRS guidelines, companies may use FIFO for financial reporting and LIFO for tax reporting.
2. An error in the period-end inventory balance will cause an error in the calculation of cost of goods sold.
3. Errors in the period-end inventory balance only affect the current period's records and financial statements.
4. An inventory error is sometimes said to be self-correcting because it yields an offsetting
error in the next period.
5. An understatement of the ending inventory balance will overstate cost of goods sold and understate net income.


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

Business

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