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Proctor & Gamble Company

Autor:   •  November 28, 2011  •  Essay  •  1,489 Words (6 Pages)  •  1,522 Views

Page 1 of 6

AC 550

Project 2

Part 1 Gross Profit Method

Gross Profit of Sales

Beginning Inventory (at cost) $100,000

Net Purchases (at cost) 400,000

Goods available at cost 500,000

Sales $400,000

Less: Gross profit (25% of 400,000) 100,000

Sales (at cost) 300,000

Approximate inventory at cost $200,000

Gross Profit of Cost of Goods Sold

Beginning Inventory (at cost) $100,000

Net Purchases (at cost) 400,000

Goods available at cost 500,000

Sales $400,000

Less: Gross profit (33.3% of 400,000) 133,000

Sales (at cost) 267,000

Approximate inventory at cost $233,000

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