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Question - The unadjusted physical inventory of Rouge Co at Dec 31, 2021 was P3M with additional information as follows:
Goods were received and recorded on Jan 2, 2022 costing P180,000 with term of shipment FOB shipping point and these goods on Dec 29, 2021
Merchandise at the warehouse costing P240,000 was billed to the customer FOB shipping point on Dec 29, 2021 and were excluded from count but these were shipped on Jan 3, 2022
Required - How much should Rouge Co report as inventory in its Dec 31, 2021 statement of financial position?
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