Question on: JAMB Accounting - 2022

  N

Stock at branch 1st January at cost 

400

Goods sent to branch at cost

     8000

Returns to head office

            340           

Cash sales

9160

Stock at branch 31st December at cost

720

 

Use the information below to answer the question.

  Adex Ltd. Issues stock to its retail branches at cost price. The following particulars relate to Ede branch.

A

#1870

B

#1530

C

#1640

D

#1820

Ask EduPadi AI for a detailed answer
Correct Option: D

To find the cost of goods sold (COGS) for the Ede branch, you can use the following formula:

\[ \text{COGS} = (\text{Opening Stock} + \text{Goods Sent}) - \text{Returns} \]

Given the information:

\[ \text{COGS} = (400 + 8000) - 340 \]
\[ \text{COGS} = 8240 - 340 \]
\[ \text{COGS} = 7900 \]

Now, subtract the closing stock from the calculated COGS to find the cost of goods sold:

\[ \text{Cost of Goods Sold} = \text{COGS} - \text{Closing Stock} \]
\[ \text{Cost of Goods Sold} = 7900 - 720 \]
\[ \text{Cost of Goods Sold} = 7180 \]

The cost of goods sold for the Ede branch is #7180.

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