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.

758.

Goods stolen at the branch is debited to

A.

Defalcations account

B.

Branch stock account

C.

Branch adjustment account

D.

Branch debtors account

Correct answer is A

Defalcation predominantly refers to the theft, misuse or misappropriation of money or funds held by an official trustee, or other senior-level fiduciary. In this regard a defalcation account will be opened to record the stolen goods.

759.

Which of the following expenses is allocated according to the floor area?

A.

Wages and Salaries

B.

Rent and Rates

C.

Canteen Expenses

D.

Discount allowed

Correct answer is B

No explanation has been provided for this answer.

760.

A person who has applied to purchase shares in a company is referred to as

A.

A promoter

B.

A subscriber

C.

An allottee

D.

An underwriter

Correct answer is B

Companies issue their shares for subc=scription either publicly or by private placement. People who apply to subscribe (buy) the shares are subscribers.