Accounting Question About Stolen Stock, How Are The Final Accounts Affected?

An A level question.
How are the final accounts affected, when stolen stock is found?
Please explain answer including accounting concepts.

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3 Responses to “Accounting Question About Stolen Stock, How Are The Final Accounts Affected?”

  1. twism

    Don’t be to hard on the first poster – to be honest your original question is a little ambiguous. Stock, as in inventory? Found as in noticed or recovered?
    I’ll assume the company noticed inventory that was stolen. If so DR theft loss (on P&L), CR inventory(on BS). It’ll reduce assets, equity and net income.

    February 9th, 2010 | 1:15 pm
  2. James M

    this question makes no sense ! It does but it doesnt almost as if its backwards.

    February 9th, 2010 | 1:16 pm
  3. beancoun

    A new Balance Sheet must be constructed again. The stock in trade of the trading account must be reduced with the amount of the stolen goods. The net profit of the profit and loss account must also be reduced. This is proper accounting.

    February 9th, 2010 | 2:13 pm

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