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WAEC Accounting 2015 Objective — Question 27

Question 27 of 50 from the West African Examinations Council (WAEC) Accounting 2015 Objective paper, with the correct answer and a full explanation.

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Using the given stock/motor van/creditors/drawings data (1/7/10 and 30/6/11), the opening capital is

  • A. D5,660
  • B. D5,060
  • C. D4,460Correct
  • D. D2,960

Explanation

Capital = Assets − Liabilities. Opening capital = D(1,460+3,600) − D600 = D4,460.

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