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.

1,326.

The purchases of a typewriter for the office was debited to purchases account. This is an error of

A.

Commission

B.

Omission

C.

Original entry

D.

Principle

E.

Compensation

Correct answer is D

No explanation has been provided for this answer.

1,327.

The accounting equation is

A.

Assets and liabilities amount to capital

B.

Capital less assets amounts to liabilities

C.

Assets less liabilities amount to capital

D.

Capital and assets amounts to liability

E.

Fixed assets and current liabilities amount to capital

Correct answer is C

No explanation has been provided for this answer.

1,328.

In a manufacturing company, wages paid to operatives increase the value of

A.

Turnover

B.

Prime cost

C.

Gross profit

D.

Overhead cost

Correct answer is B

No explanation has been provided for this answer.

1,329.

In which of the following books will trade discount be recorded?

A.

Cash book

B.

General ledger

C.

Purchases day book

D.

Invoices

E.

Journal voucher

Correct answer is C

No explanation has been provided for this answer.

1,330.

Which of the following will a supplier send to a customer whose invoice was undercast?

A.

Invoice

B.

Debit note

C.

Credit note

D.

Cheque

E.

Payment voucher

Correct answer is B

No explanation has been provided for this answer.