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.

1,271.

The capital sum which represents the difference between the assets and liabilities of a society or club is referred to as

A.

Consolidated fund

B.

Recurrent fund

C.

Accumulated fund

D.

Working capital

E.

General reserve

Correct answer is C

No explanation has been provided for this answer.

1,272.

The trading account is usually headed

A.

For the year ended............19 x 1

B.

For............19 x 1

C.

As.............19 x 1

D.

As at.........19 x 1

E.

...................19 x 1

Correct answer is A

No explanation has been provided for this answer.

1,273.

Which of the following accounts are treated in the nominal ledger? 
i. wages 
ii. discounts allowed 
iii. purchases

A.

i

B.

ii

C.

iii

D.

i, ii and iii

E.

i and ii

Correct answer is E

No explanation has been provided for this answer.

1,274.

The cost of goods sold at N32,000. The gross profit is 25% on cost. Returns inward amounts to N2,000, What is the value of sales?

A.

N42,500

B.

N40,500

C.

N40,000

D.

N38,000

E.

N32,000

Correct answer is C

No explanation has been provided for this answer.

1,275.

In a manufacturing organization, which of the following expenses does not elate to cost of production?

A.

Materials consumed

B.

Direct labour

C.

Direct overhead

D.

Administration overhead

E.

Work-in-progress

Correct answer is D

No explanation has been provided for this answer.