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.

1,116.

On partnership dissolution, if a partner's capital account has a debit balance and the partnr is insolvent, the deficiency will, in accordance with the decision of the case of Garner v Murray, be

A.

Borne by all the partners

B.

Borne by the insolvent partner

C.

Written off

D.

Borne by the solvent partners

Correct answer is A

No explanation has been provided for this answer.

1,117.

Accumulated fund on 1st January 1993 is

A.

N8,570

B.

N8,470

C.

N850

D.

N7,520

Correct answer is D

No explanation has been provided for this answer.

1,118.

An income and expenditure account is a summary of

A.

All income and expenditure during a period

B.

Revenue income and expenditure during a period

C.

Receipts and payments during a period

D.

The trading income a period

Correct answer is B

No explanation has been provided for this answer.

1,119.

The difference between a trading account and a manufacturing account is that while the manufacturing account

A.

Has no particular period, the trading account has

B.

Does not consider the cost of goods involved, the trading account does

C.

Is concerned with the cost of production, the trading account is not

D.

Is not concerned with the stock of raw materials the rading account is

Correct answer is C

No explanation has been provided for this answer.

1,120.

Given: N
Direct material - 10 000
Direct labour - 5000
Direct expenses - 2000
Factory overhead - 4000
What is the prime cost?

A.

N21,000

B.

N17,000

C.

N15,000

D.

N6,000

Correct answer is B

No explanation has been provided for this answer.