Waec Model Questions Vol1 2020 Financial Accounting Question 22

Practice objective / multiple choice question 22 from the 2020 Waec Model Questions Vol1 Financial Accounting examination.

Waec Model Questions Vol1 2020 Financial Accounting Objective / Multiple Choice Medium Difficulty
Question 22 WAEC_MODEL_QUESTIONS_VOL1 • 2020 • FINANCIAL_ACCOUNTING • objective

A trial balance shows the following balances (debit unless indicated): Cash ₦45,000 Accounts Receivable ₦30,000 Inventory ₦55,000 Equipment ₦120,000 Accumulated Depreciation - Equipment ₦(25,000) (credit) Accounts Payable ₦(40,000) (credit) Capital ₦(200,000) (credit) Drawings ₦15,000 Sales ₦(150,000) (credit) Purchases ₦70,000 Rent Expense ₦12,000 The total of the debit column is ₦327,000 and the credit column is ₦332,000, showing a shortfall of ₦5,000 on the debit side. An adjusting entry for accrued salaries of ₦5,000 (debit Salary Expense, credit Salaries Payable) was omitted. After recording this adjusting entry, what will be the new total of the credit column?

Answer Options

A. 332000
B. 340000
C. 335000
Correct Answer D. 337000
Correct Answer
D
Correct Option:
337000

About This Question

This is Waec Model Questions Vol1 2020 Financial Accounting Question 22. It is one of the objective questions from the 2020 Waec Model Questions Vol1 Financial Accounting examination.

Difficulty level: Medium .

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