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.

1,286.

N100 received from Laifat was entered on the payments side of the cash book with the double entry completed in her account. The correcting journal entries are

A.

Debit Latifat's account, credit cash book with N100

B.

Credit Latifat's account, debit cash book with N100

C.

Credit Latifa's account, debit cash book with N200

D.

Debit Latifat's account, credit cash book with N200

E.

Credit Latifat's account, debit Suspense account with N200

Correct answer is C

No explanation has been provided for this answer.

1,288.

Depreciation is

A.

A charge for the wear and tear of a fixed asset

B.

The cost of replacing a fixed asset

C.

The loss incurred on the sale of a fixed asset

D.

The cost of repairs incurred on a fixed asset

E.

The increase in value of a fixed asset

Correct answer is D

No explanation has been provided for this answer.

1,289.

The price paid for the purchase of for the purchase of a business is

A.

Debited to the cash account and credited to the vendor's account

B.

Credited to the cash account and debited to the vendor's account

C.

Credited to the business purchases account and debited to the assets account

D.

Debited to the business purchase account and credited to the assets account

E.

Credited to the cash account and debited to the assets account

Correct answer is B

No explanation has been provided for this answer.

1,290.

Which of the following is related to debtors account?

A.

Purchases ledger

B.

General ledger

C.

Norminal ledger

D.

Sales ledger

E.

Private ledger

Correct answer is D

No explanation has been provided for this answer.