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.

1,256.

The trial balance will show return outwards account N60. discount allowed account N100, respectively as

A.

N60 credit, N100 credit

B.

N60 credit, N100 debit

C.

N60 debit, N100 debit

D.

N61 debit, N100 credit

E.

N160 credit, N60 credit

Correct answer is B

No explanation has been provided for this answer.

1,257.

Which of the following errors affects the trial balance?

A.

Commission

B.

Omission

C.

Principle

D.

Original entry

E.

Lone entry

Correct answer is E

No explanation has been provided for this answer.

1,260.

Prime cost consist of

A.

Factory cost and cost of material

B.

Overhead cost and direct cost

C.

Direct expenses, direct labour and direct material

D.

Direct expenses and direct labour

E.

Cost of sale factory cost and cost of materials

Correct answer is C

No explanation has been provided for this answer.