Waec Model Questions Vol1 2022 Financial Accounting Question 18

Practice objective / multiple choice question 18 from the 2022 Waec Model Questions Vol1 Financial Accounting examination.

Waec Model Questions Vol1 2022 Financial Accounting Objective / Multiple Choice Hard Difficulty
Question 18 WAEC_MODEL_QUESTIONS_VOL1 • 2022 • FINANCIAL_ACCOUNTING • objective

A company had the following equity balances on 1 January 2022: Share capital (ordinary, ₦0.5 par) - ₦500,000 Share premium - ₦150,000 Retained earnings - ₦80,000 During 2022 the following transactions occurred: 1. Issued 5,000 new ordinary shares at ₦2 each. Issue expenses amounted to ₦2,000. 2. Bought back 1,000 of its own shares at ₦1.2 each (held as treasury shares). 3. Declared and paid a final dividend of ₦0.3 per share on the total shares outstanding after the issue but before the buy‑back. 4. Reported profit before tax of ₦120,000 and tax expense of ₦30,000. No other transactions took place. Determine (a) the retained earnings balance at 31 December 2022 and (b) the total equity at that date.

Answer Options

A. Retained earnings: -₦131,500; Total equity: ₦526,500
B. Retained earnings: -₦130,500; Total equity: ₦526,300
C. Retained earnings: -₦131,500; Total equity: ₦527,300
Correct Answer D. Retained earnings: -₦131,500; Total equity: ₦525,300
Correct Answer
D
Correct Option:
Retained earnings: -₦131,500; Total equity: ₦525,300

About This Question

This is Waec Model Questions Vol1 2022 Financial Accounting Question 18. It is one of the objective questions from the 2022 Waec Model Questions Vol1 Financial Accounting examination.

Difficulty level: Hard .

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