Accounting 9706 · AS & A Level · Reconciliation and verification

Reconciliation and verification — practice question

The following information is available for a business. Revenue $140\,000$ Opening inventory $22\,000$ Closing inventory $24\,500$ Purchases $120\,000$ Goods are sold at cost plus $25\%$. The owner has removed goods for personal use, but these have not been entered as drawings. What is the value of the goods removed for personal use?

  • A$5500
  • B$10\,500
  • C$12\,500
  • D$17\,500

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