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WAEC Accounting 2023 Objective — Question 38

Question 38 of 50 from the West African Examinations Council (WAEC) Accounting 2023 Objective paper, with the correct answer and a full explanation.

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Beauty started business with #40,000, made a profit of #50,000 and ended the year with #70,000 capital. What would have accounted for the closing capital?

  • A. A cash shortage of #30,000 was recorded
  • B. Drawings of #20,000 was madeCorrect
  • C. Beauty was paid a salary of #40,000
  • D. The opening capital of #40,000 was invested

Explanation

Opening capital + Profit - Drawings = Closing capital → 40,000 + 50,000 - Drawings = 70,000 → Drawings = #20,000.

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