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Cooper, Inc


Cooper, Inc. took physical inventory at the end of 2015. Purchases that were acquired FOB destination were in transit, so they were not included in the physical count.

a. Cooper needs to correct an accounting error.

b. Cooper has made a change in accounting principle, requiring retrospective adjustment.

c. Cooper is required to adjust a change in accounting estimate prospectively.

d. Cooper is not required to make any accounting adjustments.

Option 1

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