Accounting JAMB

Calculate the closing capital?

Given:

Opening capital – #1,500
Capital introduced – # 500
Profit for the year – # 800
Cash drawings – # 250

 

A. #2,550
B. #2,500
C. #2,350
D. #2,250

Correct Answer:

Option A – #2,550

Explanation

Closing capital = Opening Capital + Additional Capital + Profit – Less Loss – Drawings

1500 + 500 + 800 – 250 = 2550

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