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.

1,167.

A sales for N2,570 was recorded in the sales day book as N2750. The error committed was

A.

Error of principle

B.

Error of commission

C.

Error of original entry

D.

Compensating error

Correct answer is C

An error of original entry occurs when an incorrect amount is posted to the correct account. A particular example of an error of original entry is a transposition error where the numbers are not entered in the correct order.  This type of error deals directly with the wrong use of figures

 

1,169.

If the partnership agreement does not specify how net profit is to be divided, the profit should be divided

A.

Equally

B.

In accordance with an established

C.

In proportion of current account balances

D.

In proportion of weighted average of capital

Correct answer is A

Profit or loss are expected to be share equally in the absence of any agreement