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.

1,192.

What will be the number of shares to be issued to a subscriber who applied for 50,000 units.

 

A.

20,000

B.

18,000

C.

15,000

D.

12,000

Correct answer is A

Allotment = 500,000 = 0.4 or 40%

∴ Each subscriber would get 40% shares of what they applied for.

∴ 50,000 x 0.4 = 20,000 units

1,193.

Which method of pricing can be used satisfactorily in either rising or falling price situation?

A.

Market price

B.

Average method

C.

FIFO

D.

Standard price

Correct answer is B

An average method which accommodate all the prices and then divide (inform of mean) is well acceptable in either of the two situation.

1,195.

An entry in a subsidiary book which does not form part of the double entry system is a

A.

Contra entry

B.

Single entry

C.

Journal entry

D.

Memorandum entry

Correct answer is D

No explanation has been provided for this answer.