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GB Company Had a Very Bad Year in 2011

Question 64

Multiple Choice

GB Company had a very bad year in 2011.The controller knew that the company already had a significant loss for the year,so he put the paperwork in his bottom drawer for some of the shipments made in the last two weeks of 2011.As a result,$100,000 of sales were not recorded and the customers weren't billed until 2012.What is the effect of omitting these sales from GB Company's 2011 financial statements?


A) Net income and total assets are too high.
B) Net income and total assets are too low.
C) Net income is too high and total assets are too low.
D) Net income is too low and total assets are too high.

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