Q29RQ

Question

Is an adjusting entry needed for inventory shrinkage when using the periodic inventory system? Explain.

Step-by-Step Solution

Verified
Answer

Answer

No adjusting entry is passed for the inventory shrinkage.

1Step 1: Meaning of Adjusting Entry

In accounting, adjusting entries are the journal entries passed at the end of an accounting period to adjust the revenues and expenses in the period they occurred. Also, the adjusting entries are recorded after preparing the trial balance.

2Step 2: Adjusting entry for inventory shrinkage

When the periodic inventory system is used, no adjusting entry is passed for the inventory shrinkage. Adjusting entry is not required because inventories are counted physically at the end of an accounting period. The physical count is recorded in the books of accounts under this system.