平成28年度春期 ITパスポート試験問19

This question's explanation and your answers so far.

問19

頻出度★★★

小売業を営むある企業の当期の売上高は1,500万円, 商品仕入高は1,000万円であった。期首の商品棚卸高が100万円, 期末の商品棚卸高が200万円であるとき, 当期の売上総利益は何万円か。

出典　平成28年度春期 ITパスポート試験問19

解説

問 19

Incorrectア
200 is the value obtained when, in calculating the cost of sales, the ending inventory that should be subtracted is mistakenly added instead (100 + 1,000 + 200 = 1,300), giving 1,500 − 1,300 = 200; it mishandles the treatment of inventory.
Incorrectイ
400 is the error of forgetting to deduct the ending inventory, treating the cost of sales as 100 + 1,000 = 1,100 and getting 1,500 − 1,100 = 400. The step of subtracting the ending inventory is missing.
Incorrectウ
500 is the error of performing no beginning/ending inventory adjustment at all, treating the current-period merchandise purchases of 1,000 directly as the cost of sales and getting 1,500 − 1,000 = 500. Purchases and cost of sales differ by the amount of the change in inventory.
エ
正解 Gross profit is found as “net sales − cost of sales”. The cost of sales equals “beginning inventory + current-period merchandise purchases − ending inventory”, so 100 + 1,000 − 200 = 900 (in units of 10,000 yen). Therefore gross profit = 1,500 − 900 = 600, and the correct answer is エ.

ここがポイント

Cost of sales = beginning inventory + current-period merchandise purchases − ending inventory. It is obtained not from the purchases figure itself, but by adjusting for the change in inventory.
Gross profit = net sales − cost of sales. In this problem, 1,500 − 900 = 600 (in units of 10,000 yen).

用語

解答問19エ