Question

Difficulty: MediumHire Purchase, Deferred Payment, and Credit Sale Schemes

A commercial printing firm acquires heavy-duty industrial printing equipment under a hire purchase agreement. The cash price of the machinery is 4,500,000₦4,500,000. The contract mandates an initial down payment of 20%20\% of the cash price, with the remaining balance paid in 1818 equal monthly installments of 225,000₦225,000 each. What is the total interest charge paid on this transaction in Naira?

Answer: 450000 Naira

Answer

The total interest charged on the hire purchase transaction is ���450,000.
The total interest (or carrying charge) in a hire purchase transaction represents the difference between the total hire purchase price (deposit plus all installment payments) and the original cash price. Here, the initial deposit is 20% of ₦4,500,000, which equals ₦900,000. Total installment payments over 18 months amount to 18 × ₦225,000 = ₦4,050,000. Thus, the total hire purchase price is ₦900,000 + ₦4,050,000 = ₦4,950,000. Subtracting the cash price of ₦4,500,000 yields a total interest charge of ₦450,000.

Step-by-Step Solution

1
Calculate the initial deposit amount
₦900,000
The deposit is specified as 20% of the cash price of ₦4,500,000.
2
Calculate total monthly installment payments
₦4,050,000
18 monthly installments of ₦225,000 each equal 18 * 225,000 = ₦4,050,000.
3
Calculate the total hire purchase price
₦4,950,000
Hire Purchase Price equals Initial Deposit + Total Installments (₦900,000 + ₦4,050,000).
4
Deduct cash price from total hire purchase price to determine interest
₦450,000
Interest Charge = Hire Purchase Price - Cash Price (₦4,950,000 - ₦4,500,000).

Key Concept

Hire Purchase Price and Carrying/Interest Charge Calculation
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