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WAEC Accounting 2018 Objective — Question 23

Question 23 of 50 from the West African Examinations Council (WAEC) Accounting 2018 Objective paper, with the correct answer and a full explanation.

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The cost of goods sold is [Sales Le120,000, Purchases Le100,000, Opening stock Le10,000, Closing stock Le20,000]

  • A. Le120,000
  • B. Le110,000
  • C. Le90,000Correct
  • D. Le30,000

Explanation

Cost of goods sold = Opening stock + Purchases − Closing stock = 10,000+100,000−20,000 = Le90,000.

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