WAEC Financial Accounting 2023 Question 21

Question 21

Public Sector Accounting

Use the following information to answer questions 20 and 21.
The health department of Banjul Local Government incurred the following expenditure in 2020:
Construction of hospital wards: Le 200,000
Purchase of hospital beds: Le 20,000
Purchase of stationeries: Le 15,000
Salaries and wages: Le 60,000
Purchase of drugs: Le 50,000
Purchase of x-ray machine: Le 100,000
The recurrent expenditure for the year is

  1. A.Le 445,000.
  2. B.Le 370,000.
  3. C.Le 320,000.
  4. D.Le 125,000.
Show the answer and explanation

Answer: D (Le 125,000.)

Explanation

Stationeries 15,000 + salaries 60,000 + drugs 50,000 = Le 125,000.