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JAMB Accounts Principles of Accounts 2010 Paper

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Question : 12

Total: 48

Use the information below to answer question

Sales....................................N10,900

Stock 1/1................................N1, 000

Stock 31/12..............................N2, 000

Purchases................................N4, 000

Returns outwards.........................N800

Returns inwards..........................N600

Carriage outwards........................N300

Carriage inwards.........................N200

The cost of goods available for sale is?

N4 600
N5 000
N6 400
N4 400

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