Question on: JAMB Accounting - 2024

The following balances were extracted from the books of Adama Ltd on 31st August 2007

#
Sales200000
Drawings10000
Land and building70000
Furniture10000
Debtors50000
Creditors35000
Capital85000
Bank10000
General expenses10000
Stock (31-08-2007)10000
Purchases140000
Stock (1-09-2006)20000

The gross profit is

A
#40,000
B
#50,000
C
#70,000
D
#60,000
Ask EduPadi AI for a detailed answer
Correct Option: B

1. Calculate Cost of Goods Sold (COGS):
Opening Stock: ₦20,000
Purchases: ₦140,000
Closing Stock: ₦10,000
COGS = 20,000 + 140,000 - 10,000 = ₦150,000

2. Calculate Gross Profit:
Sales: ₦200,000
Gross Profit = 200,000 - 150,000 = ₦50,000

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