If an error has been made causing an overstatement of inventory in 20X3, how does it affect the following accounts in 20X4?

If an error has been made causing an overstatement of inventory in 20X3, how does it affect the following accounts in 20X4?




- BI:
- NP:
- EI:
- COGS:
- NI:
- Inventory
- RE:
- AP:


In 20X3 -


- BI: n/e
- NP: n/e
- EI: n/e
- COGS: n/e
- NI: n/e
- Inventory: n/e
- RE: understated
- AP: overstated


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