Question on: JAMB Accounting - 2024

The following balances were extracted from the books of Onuoha, a trader, on 31st December 2005:

Audit fee12000
General expenses30000
Purchases70000
Commission paid30000
Stock (1 - 01 - 2005)10000
Stock (31 - 12 - 2005)15000
Sales120000

The gross profit is:

A

#35,000

B

#45,000

C

#55,000

D

#25,000

Ask EduPadi AI for a detailed answer
Correct Option: C

To calculate gross profit:

Cost of Goods Sold (COGS)
COGS = Opening Stock + Purchases - Closing Stock
\(10,000 + 70,000 - 15,000 = 65,000\)

Gross Profit
Gross Profit = Sales - COGS
\(120,000 - 65,000 = 55,000\)

Thus, the gross profit is ₦55,000.

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