Question on: JAMB Accounting - 2023

Larry Limited has 4,000,000 ordinary shares of 50k each and 150,000 5% preference shares of ₦1 each fully paid. Determine the balance of the profit and loss appropriation account at the end of the period.
 

 

Net profit for the year

90,000

Interim dividends paid:

 

Ordinary shares

25,000

Profit and loss appropriation b/f

10,000

Goodwill written off

1,000

 

A

₦66,5000

B

₦90,000

C

₦100,000

D

₦74,000

Ask EduPadi AI for a detailed answer
Correct Option: A

Balance c/d = Net Profit + Profit & Loss - ( Goodwill + Ordinary Share + Preference Share)
= (90,000 + 10,000) - ( 1000 + 25000 + 7500)
= 100,000 - 33500
= ₦66500

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