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.

1,247.

Which of the following should be included in the adjusted cash book?

A.

Bank charges and commission

B.

Cheques issued, presented and cashed

C.

Bank deposits

D.

Cash payments made by the firm

E.

Opening bank overdraft

Correct answer is A

No explanation has been provided for this answer.

1,248.

The balance of the pretty cash book should be

A.

Deducted from the balance of the cash account

B.

Shown in the balance sheet as cash-in-hand

C.

Reconciled with the bank balance

D.

Returned to the sales manager

E.

Shown in the balance sheet as liability

Correct answer is B

No explanation has been provided for this answer.

1,249.

Cash discount received would be shown in the 
i. cash book 
ii. discount received account 
iii. supplier's account

A.

i and iii

B.

i, ii, and iii

C.

iii

D.

i and ii

E.

ii and iii

Correct answer is B

No explanation has been provided for this answer.

1,250.

An overdraft is usually shown as a

A.

Credit balance in the cash column of the cash book

B.

Debit balance in the cash column of the cash book

C.

Debit balance in the loan account

D.

Credit balance in the bank column of the cash book

E.

Debit balance in the bank column of the cash book

Correct answer is D

No explanation has been provided for this answer.