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.

1,296.

Which of the following is not a balance sheet item?

A.

Provision for discount

B.

Outstanding wages

C.

Prepaid rent

D.

Proposed dividend

E.

Dividend received

Correct answer is E

No explanation has been provided for this answer.

1,297.

The excess of the par value of a company's shares over the amount for what for which they are issued to the public is called

A.

Discount

B.

Profit

C.

Loss

D.

Premium

E.

Reserve

Correct answer is D

No explanation has been provided for this answer.

1,299.

When provision is made for doubtful debt, the accounting entries are debit

 

A.

Profit and loss account, credit debtors account

B.

Debtors account, credit trading account

C.

Profit and loss account, credit sales account

D.

Trading account, credit debtors account

E.

Profit and loss account, credit provision for doubtful debt account

Correct answer is A

No explanation has been provided for this answer.

1,300.

The fixed amount of money set aside for pretty expenses is called

A.

Ordinary fund

B.

Accumulated fund

C.

Float

D.

Impurest receipt

E.

Impurest fund

Correct answer is C

No explanation has been provided for this answer.