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  • SUM Template Inventory

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    AYOUB ELGARNE
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    This document is a summary of uncorrected misstatements in a company's financial statements as of December 31, 2019. It lists one issue where the amount of inventories reported on the balance sheet differed from the amount in customer documents, resulting in a debit of CHF 2,731,175.09 and credit of CHF 2,588,738 to net profit and CHF 142,437.09 to equity. The total uncorrected misstatements are presented as percentages of the total reference amounts for assets, equity and liabilities in the financial statements.

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    SUM template Inventory

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    This document is a summary of uncorrected misstatements in a company's financial statements as of December 31, 2019. It lists one issue where the amount of inventories reported on the balance sheet differed from the amount in customer documents, resulting in a debit of CHF 2,731,175.09 and credit of CHF 2,588,738 to net profit and CHF 142,437.09 to equity. The total uncorrected misstatements are presented as percentages of the total reference amounts for assets, equity and liabilities in the financial statements.

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    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
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    33 views1 page

    SUM Template Inventory

    Uploaded by

    AYOUB ELGARNE
    This document is a summary of uncorrected misstatements in a company's financial statements as of December 31, 2019. It lists one issue where the amount of inventories reported on the balance sheet differed from the amount in customer documents, resulting in a debit of CHF 2,731,175.09 and credit of CHF 2,588,738 to net profit and CHF 142,437.09 to equity. The total uncorrected misstatements are presented as percentages of the total reference amounts for assets, equity and liabilities in the financial statements.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Flag for inappropriate content
    of 1

    SUM – Summary of uncorrected misstatements

    Net ASSETS EQUITY AND LIABILITIES


    profit Debt Equity

    Total uncorrected misstatements (Total SUM)


    Financial statements as at:

    Total reference amounts 31/12/2019

    SUM as a % of reference amounts

    Issue General ledger Net ASSETS EQUITY AND LIABILITIES Evaluation and comments
    Debit Credit profit Debt Equity

    1 Inventories We found out a difference between the amount of inventory on the balance sheet of
    1.1) 2 731 175,09 CHF 2 588 738,00 CHF 142 437,09 CHF the 2019 accounting period, regarding the amount of inventory in the customer
    documents

    1.2)

    1.3)

    1.4)

    Total uncorrected misstatements (Total SUM)

    Page 1 of 1

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