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.

676.

One of the options below is not the source of income for non- profit organization

A.

Entrance fees

B.

Subscription/dues

C.

Ordinary shares

D.

Donations

Correct answer is C

Ordinary shares: This type of source of income is only used in profit oriented organization to generate fund the pubic so as to enable the organization make more profit at the end of a specified period

677.

The authority warrant issued prior to the approval of the appropriate bill at the beginning of the year

A.

Provisional general warrant

B.

Annual general warrant

C.

Reserved expenditure warrant

D.

Contingencies

Correct answer is A

Provisional general warrant is issued by minister to enable money to be released for expenditure for the early of the year before the appropriation Act is passed

 

678.

Changes can occur in partnership when: 
i. Partnership is dissolved 
ii. There is amalgamation of partnership 
iii.There is a change in the profit or loss sharing ratio 
Iv. Intangible asset increased

A.

I, II and IV

B.

I & III

C.

I, II and III

D.

I, III and IV

Correct answer is C

I, II and III: Changes will occur in partnership is dissolved amalgamation and changes in profit or loss sharing

679.

Processed data is only useful to user if it is

A.

Complex

B.

Quantitative

C.

Relevant

D.

Qualitative

Correct answer is C

First thing to be considered when gathering data is the relevant and usefulness of the data or information before considering the qualitative aspect and other things
Relevant : even if the information of data is not processed, if the processed data is relevant, it will be useful to the user

680.

What is the main purpose of transaction file?

A.

To record assets and liabilities

B.

To update income and expenses

C.

To update master files

D.

To make organization decision

Correct answer is C

The main purpose of organization file is to update the master file of the organization