Accounting JAMB

Assuming that Rakiya was not credited with any income during the period; what is her closing current account balance?

Rakiya and Joy are in partnership and agreed that 5% interest per annul is to be charged on drawings. The drawing made by both partners in one year were: Rakiya, N200 on March 31 and N300 on September 30. Joy, N100 on April 1 and N240 on July 1.

A. N340,000 credit
B. N349,75 debit
C. N500.00 credit
D. N 511.25 debit

Correct Answer:

Option C – N349,75 debit

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