Waec Model Questions Vol1 2024 Financial Accounting Question 21

Practice objective / multiple choice question 21 from the 2024 Waec Model Questions Vol1 Financial Accounting examination.

Waec Model Questions Vol1 2024 Financial Accounting Objective / Multiple Choice Hard Difficulty
Question 21 WAEC_MODEL_QUESTIONS_VOL1 • 2024 • FINANCIAL_ACCOUNTING • objective

A government department follows modified accrual accounting. Opening cash balance is ₦5,000,000. During the year it received cash tax revenue of ₦12,000,000 and a cash grant of ₦3,000,000. Cash payments were ₦6,500,000 for salaries, ₦2,200,000 for supplies and ₦1,800,000 for a capital project. At year‑end 40% of the cash grant must be retained as restricted cash for the next period. The department also has accrued expenses of ₦800,000 (not yet paid) and accrued revenue of ₦1,200,000 (not yet available). What is the cash available for current‑period operations at year‑end?

Answer Options

A. 9500000
Correct Answer B. 8300000
C. 7500000
D. 8600000
Correct Answer
B
Correct Option:
8300000

About This Question

This is Waec Model Questions Vol1 2024 Financial Accounting Question 21. It is one of the objective questions from the 2024 Waec Model Questions Vol1 Financial Accounting examination.

Difficulty level: Hard .

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