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10.12 The trainee accountant at Judd Co has forgotten to make an accrual for rent for December in the financial statements for the year ended 31 December 20X2. Rent is charged in arrears at the end of February, May, August and November each year. The bill payable in February is expected to be $30,000. Judd Co's draft statement of profit or loss shows a profit of $25,000 and draft statement of financial position shows net assets of $275,000.
What is the profit or loss for the year and what is the net asset position after the accrual has been included in the financial statements?
Profit for the year Net asset position
A $15,000 $265,000
B $15,000 $285,000
C $35, 000 $265,000
D $35,000 $285,000
答案：A
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