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WAEC Book Keeping 2024 Objective — Question 30

Question 30 of 40 from the West African Examinations Council (WAEC) Book Keeping 2024 Objective paper, with the correct answer and a full explanation.

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30. (Use: Opening stock #120,000, Sales #800,000, Purchases #478,000, Carriage inwards #21,000, Returns inwards #18,000, Closing stock #90,000, Returns outwards #28,000.) The cost of goods available for sale is A.

  • A. #647,000
  • B. #591,000Correct
  • C. #570,000
  • D. #501,000.

Explanation

Cost of goods available for sale = 120,000+478,000+21,000-28,000 = 591,000.

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