Waec Model Questions Vol1 2019 Financial Accounting Question 11

Practice objective / multiple choice question 11 from the 2019 Waec Model Questions Vol1 Financial Accounting examination.

Waec Model Questions Vol1 2019 Financial Accounting Objective / Multiple Choice Hard Difficulty
Question 11 WAEC_MODEL_QUESTIONS_VOL1 • 2019 • FINANCIAL_ACCOUNTING • objective

ABC Ltd issued 10,000 ordinary shares with a nominal value of ₦500 each. At the beginning of the year retained earnings were ₦2,000,000. During the year the profit before tax was ₦3,600,000 and tax is charged at 30% of profit before tax. The company writes off a prior‑year loss of ₦500,000 against retained earnings. It also transfers 10% of profit after tax to a revaluation reserve and declares a dividend equal to 20% of the nominal value of each share. Determine (a) the amount of profit available for dividend after the revaluation transfer, and (b) the retained earnings balance at the end of the year.

Answer Options

Correct Answer A. Profit available for dividend = ₦2,268,000; Retained earnings at year‑end = ₦2,768,000
B. Profit available for dividend = ₦3,240,000; Retained earnings at year‑end = ₦3,740,000
C. Profit available for dividend = ₦1,268,000; Retained earnings at year‑end = ₦2,768,000
D. Profit available for dividend = ₦2,520,000; Retained earnings at year‑end = ₦3,020,000
Correct Answer
A
Correct Option:
Profit available for dividend = ₦2,268,000; Retained earnings at year‑end = ₦2,768,000

About This Question

This is Waec Model Questions Vol1 2019 Financial Accounting Question 11. It is one of the objective questions from the 2019 Waec Model Questions Vol1 Financial Accounting examination.

Difficulty level: Hard .

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