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B is corrent because if credit memos for items returned by customers to the client are not prepared, the perpetual records will not be adjusted to reflect the returned items. Thus, the physical inventory will be greater than indicated by the perpetual records.
A is incorrect because when an item shipped FOB shipping point is not included in the inventory count and not included in the perpetual records, no difference between the two will result. Note that the items should be included in both the inventory count and the perpetual records.
C is incorrect because if the inventory count tags had not been pulled from the inventory, they would not be reflected on the physical inventory sheets and thus the physical inventory accumulation would be understated.
D is incorrect because if a general entry had not been made to reflect items returned to the client’s suppliers, the perpetual records would be overstated.