Problema 8-3: Compras e Contas a Pagar

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8-44Copyright © 2013 John Wiley & Sons, Inc. Kieso, Intermediate Accounting, 15/e, Solutions Manual (For Instructor Use Only) Ahmed Nawfal 
PROBLEM 8-3 (Continued) 
 
 8/15 
 Purchases ............................................................... 15,840 
 Accounts Payable ($16,000 X .99) ................ 15,840 
 
 8/25 
 Purchases ............................................................... 19,600 
 Accounts Payable ($20,000 X .98) ................ 19,600 
 
 8/28 
 Accounts Payable................................................... 15,840 
 Purchase Discounts Lost ....................................... 160 
 Cash ............................................................... 16,000 
 
 2. 8/31 
 Purchase Discounts Lost ....................................... 216 
 Accounts Payable 
 (.02 X [$12,000 – $1,200]) ............................ 
 
216 
 
 3. Same as part (a) (2) except: 
 Purchase Discounts Lost—treat as financial expense in income 
statement. 
 
(c) The second method is better theoretically because it results in the 
inventory being carried net of purchase discounts, and purchase 
discounts not taken are shown as an expense. The first method is 
normally used, however, for practical reasons.