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Determine the capital of the business?

Use the information below to answer questions

Total current assets………………N2,000

Total fixed assets………………..N4,000

Current liabilities……………….N1,200

Drawings…………………………N200

Long-term loan……………………N2,000

Determine the capital of the business?

  • A.
    N9,400
  • B.
    N6,000
  • C.
    N3,400
  • D.
    N3,000
Correct Answer: Option D
Explanation

Capital = Assets – liabilities

Assets = Fixed assets + current assets + drawings

2000 + 4000 + 200 = 6200

Liabilities = current liabilities + longterm loans

1200 + 2000 = 3200

6200 – 3200 = 3000