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Homework answers / question archive / Maycees Company took a physical inventory on December 31

Maycees Company took a physical inventory on December 31

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Maycees Company took a physical inventory on December 31. Should the following items be included (I) or excluded (E) from Maycees Company's inventory on December 31?

 

  Included or Excluded
1. Maycees had received merchandise on a consignment basis from a supplier for display in Maycees' store on December 31.  
2. On December 27, Maycess Company purchased merchandise from a supplier, FOB Shipping Point. The merchandise was shipped on December 29th but had not been received by Maycees Company December 31.  
3. Merchandise sold by Maycees Company FOB Destination on December 31 was picked up by the freight company at the Maycees warehouse just before midnight on December 31

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