Waec Model Questions Vol1 2021 Financial Accounting Question 21

Practice objective / multiple choice question 21 from the 2021 Waec Model Questions Vol1 Financial Accounting examination.

Waec Model Questions Vol1 2021 Financial Accounting Objective / Multiple Choice Hard Difficulty
Question 21 WAEC_MODEL_QUESTIONS_VOL1 • 2021 • FINANCIAL_ACCOUNTING • objective

A municipality had an operating fund appropriation of ₦120,000,000 with 8% unspent at year‑end and a capital fund appropriation of ₦80,000,000 with 4% unspent. The operating fund was allowed to receive a ₦5,000,000 transfer from the capital fund because its unspent amount exceeded 5%. After the transfer, the operating fund's expenditures are the appropriation (including the transfer) less its unspent amount, and the capital fund's expenditures are its appropriation less its unspent amount. Statutory law requires that total expenditures for the year must not exceed 95% of the total appropriations after the transfer. Determine whether the municipality complied with the statutory limit and state the amount of excess or shortfall (in naira).

Answer Options

Correct Answer A. Complied; total expenditures were ₦187,200,000, which is ₦2,800,000 below the 95% limit.
B. Not complied; total expenditures were ₦191,200,000, which is ₦1,200,000 above the 95% limit.
C. Complied; total expenditures were ₦188,500,000, which is ₦1,500,000 below the 95% limit.
D. Not complied; total expenditures were ₦186,000,000, which is ₦4,000,000 below the 95% limit.
Correct Answer
A
Correct Option:
Complied; total expenditures were ₦187,200,000, which is ₦2,800,000 below the 95% limit.

About This Question

This is Waec Model Questions Vol1 2021 Financial Accounting Question 21. It is one of the objective questions from the 2021 Waec Model Questions Vol1 Financial Accounting examination.

Difficulty level: Hard .

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