Accounting questions and answers

Accounting Questions and Answers

If you are preparing for an accounting aptitude test or even a job interview, these accounting questions and answers will help you master the principles of accounting. This test covers accounting past questions from WAEC, JAMB, Post UTME exams and many more.

627.

In dealing with incomplete record, fixed assets are posted to___________

A.

Profit and loss account as brought forward figure

B.

Closing balance sheet as carried forward figure

C.

Closing balance sheet as brought forward figure

D.

Profit and loss as carried forward figure

Correct answer is C

Fixed asset are brought forward in closing balance sheet.

628.

The cost price method is applicable when_____

A.

Goods are sold at specific prices

B.

Goods are perishable

C.

Goods attract different gross profit percentage

D.

To disclose gross profit or loss

Correct answer is B

Cost price method is used to enhance quick sales

629.

A partnership deed is used to____________

A.

Promote mutual understanding

B.

Enhance mistrust

C.

Encourage discrepancy

D.

Control funds

Correct answer is A

Partnership deed can be used to:

  i. Indicates terms on which the business corporation us founded

  ii. To form a partnership for the purpose of doing business together

  iii. Prevent future disputes

  iv. Promote mutual understanding

  v. Avoid mistrust

630.

Branch stock adjustment account is prepared at?

A.

Cost price

B.

New price

C.

Invoice price

D.

Normal price

Correct answer is C

Branch stock adjustment account deals with the loading on the respective items of goods relating to Branch stock account.

  Branch adjustment account is prepared at invoice price.

  The difference between the two sides of this account reveals either gross profit (if credit side is greater than the debit side) or gross loss (if debit side is greater than the credit side).