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.

711.

Calculate the discount received in Department B \(\begin{array}{c|c} & \text{Dept A} & \text{Dept B} \\ \hline & N & \\ \hline \text{Sales} & 250 000 & 500 000 \\ \hline \text{Purchases} & 150 000 & 250 000 \\ \hline \text{Discount received} & 24 000 & \\ \hline \text{Discount allowed} & 15 000 & & \end{array}\)

A.

₦12,000

B.

₦15,000

C.

₦16,000

D.

₦9,000

Correct answer is B

Before calculating the discount received in Dep. B

We need to calculate the percentage of purchases for Dep B

Out of the total purchases

Dep. A purchases 150,000

Dep. B purchases 250,000

400,000 - Total purchases

there4; \(\frac{250,000 \times 24,000}{\text{(Total discount received)}}\) x 400,000 = 15,000

712.

One of the options below have the same features as the profit and loss account in non-profit organization

A.

Income and expenditure account

B.

Profit and loss account

C.

Receipts and payment account

D.

Non profit account

Correct answer is A

No explanation has been provided for this answer.

713.

The current growth in the volume of trading and financial dealing in Nigeria is helped by

A.

Increased financial activities

B.

Government intervention

C.

Credit as a factor in business

D.

Payment for goods in cash

Correct answer is A

No explanation has been provided for this answer.

714.

The following are the importance of branch account except

A.

It enable the organization to determine the branch that is making either profit or loss

B.

It allows proper control over the branch by the head office

C.

It assist the organization to determine the performance of a branch manager

D.

It allows fraud and wastage of resources

Correct answer is D

The activities and resources of branches is strictly monitored by the head office and each branch is supplied according to its need so it will be difficult to commit fraud or waste any resources.

715.

The movement of goods from head office to a branch is treated in the head office as

A.

Sales

B.

Issue

C.

Purchases

D.

Requisition

Correct answer is B

No explanation has been provided for this answer.