Thursday, 29 October 2015

Cima C02 Exam Question No 30

Question No 30:

SAD paid $240,000 in net wages to its employees in August. Employees’ tax was $24,000, employees’ national insurance was $12,000 and employer’s national insurance was $14,000. Employees had contributed $6,000 to a pension scheme and had voluntarily asked for $3,000 to be deducted for charitable giving.

What is the amount of wages expense to be charged to the income statement in August?

A.
$285,000
B.
$293,000
C.
$296,000
D.
$299,000

Answer: D

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