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WAEC Accounting 2015 Objective — Question 3

Question 3 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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Which of the following is the equation for determining net profit or loss from the records of a firm?

  • A. Closing Capital - Drawings - Capital introduced
  • B. Opening Capital + Drawings - Closing Capital
  • C. Closing Capital + Drawings - Opening CapitalCorrect
  • D. Closing Capital - Drawings + Opening Capital

Explanation

From incomplete records, Net profit = Closing capital + Drawings − (Opening capital + Additional capital introduced).

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