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If the opening stock is 5% of sales. calculate the purchases



If the opening stock is 5% of sales. calculate the purchases
Take Free Practice Test On 2026 JAMB UTME, Post UTME, WAEC SSCE, GCE, NECO SSCE
  • A N95,600
  • B N95,000
  • C N90,600
  • D N85,000
Correct Answer: Option C
Explanation:
opening stock + cost of goods sold - closing stock = purchase
Remember COGS was given as;
cost of goods sold = sales - profit (10% of sales)
100,000 - 10,000 = 90,000
Hence we have;
purchase = 5,000 + 90000 - 5,600 = 90,600

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