If, at the end of a period, a company using perpetual inventory erroneously excluded some goods from its ending inventory and also erroneously did not record the purchase of these goods in its accounting records, these errors would cause

no effect on net income, working capital, and retained earnings.

Explanation:

Perpetual inventory method is an accounting method of tracking stock that uses real time changes in inventory to estimate remaining stock of goods.

Tools like the POS (point of sale) and scanners are used to register sales and give accurate estimate of inventory in real time.

In the given scenario if some goods were not included in ending inventory and also their purchase was not recorded it will have no effect on net income, working capital, and retained earnings.

Because the cost of purchasing it was not recorded, so in the books there is no effect

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