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Thursday, 23 April 2026
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\(\begin{array}{c|c} \text{Opening stock} 1800 \\ \hline \text{Purchases} 2800 ...

\(\begin{array}{c|c}
\text{Opening stock} & 1800 \\
\hline
\text{Purchases} & 2800 \\
\hline
\text{Sales} & 800 \\
\hline
\text{Closing stock} & 800 \\
\hline
\text{Carriage on sale} & 500 \\
\end{array}\)
Calculate the value of the unused stock
Take Free Practice Test On 2026 JAMB UTME, Post UTME, WAEC SSCE, GCE, NECO SSCE
  • A N320
  • B N350
  • C N500
  • D N800
Correct Answer: Option D
Explanation:
Closing stock for the year of an accounting period is also regarded as unused stock.

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