WAEC Accounting 2023 Paper

To calculate the cost of goods available for sale, we need to add the purchases, returns inwards, and carriage inwards to the opening stock.

The given information states:

Purchases: D160,000
Returns inwards: D620
Carriage inwards: D740
Opening stock: D14,100

To calculate the cost of goods available for sale, we add these amounts:

D160,000 + D620 + D740 + D14,100 = D175,460

Therefore, the cost of goods available for sale is D175,460.