Categories: Accounting JAMB

Calculate the closing stock for the period.

Use this information below to answer this question

Capital: Opening balance 307,000
Closing balance 342,000
Net profit for the period 121,600
Purchases 706,000
Carriage inwards 17,500
Cost of goods sold 740,700
Total selling, general and administration expenses 526,000
Discount received 9,650
Opening stock 98,800

 

A. ₦69,300
B. ₦81,600
C. ₦81,300
D. ₦106,400

Correct Answer:

Option B = ₦81,600

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