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Balance sheet (extract) Use the information in the above table to answer the ...

Balance sheet (extract)
N
Creditors 7,940
Prepaid expenses 290
Accrual expenses 323
Stock 4,500
Cash balances 4,956
Debtors 905



Use the information in the above table to answer the question.


Determine the current liabilities.
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  • A N8,553
  • B N8,263
  • C N7,940
  • D N1,228
Correct Answer: Option B
Explanation:
In accounting, current liabilities are often understood as all liabilities of the business that are to be settled in cash within the fiscal year or the operating cycle of a given firm, whichever period is longer. exampleÂ
Accounts payable.
Salaries payable.
Short-term debt payable.
Short-term notes payable.
Current lease liability
From the table above, current liabilities = creditors + accruals expenses. Hence we have;
7,940+323= 8,263

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