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Adaeze Nwobu

Practice Activity 8.8 Computation of credit purchases

From the information below, calculate the amount of purchases on credit:

Trade payables (as at 1 January 2018) 600,000

Amounts paid to suppliers:

Cash 36,000

Cheque 350,000

Trade payables (as at 31 December 2018) 333,000


See the suggested answer to practice activity 8.8 here


Suggested answer to practice activity 8.8

To calculate the amount of purchases on credit, the trade payables control account will be prepared as follows:



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