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.

1,431.

Working capital is measured by the excess of

A.

Current liabilities over current assets

B.

Fixed assets over current assets

C.

Currents assets over current liabilities

D.

Current assets over fixed assets

E.

Long term liabilities fixed assets

Correct answer is C

No explanation has been provided for this answer.

1,432.

Which of the following is an example of Personal Accounts?

A.

Stock

B.

Fixture

C.

Equipment

D.

Rent

E.

Debtors

Correct answer is E

No explanation has been provided for this answer.

1,433.

Subscription in advance is an example of

A.

Payment

B.

Accrual

C.

Debtors

D.

Provision

E.

Reserves

Correct answer is B

No explanation has been provided for this answer.

1,434.

The accounting entries required for increase in provision for doubtful debts are

A.

Debit profit and loss account, credit provision for doubtful debts account

B.

Credit provision for doubtful debts account; debit profit and loss account

C.

Credit trading account; credit provision and doubtful debts account

D.

Credit trading trading account; debit provision for doubtful debts account

E.

Credit debtor's account; debit provision for doubtful debts account

Correct answer is A

No explanation has been provided for this answer.

1,435.

If incorrect entries on the debit side equal other incorrect entries on the credit side, the error is that of

A.

Ordinary entry

B.

Omission

C.

Commission

D.

Compensation

E.

Principle

Correct answer is D

No explanation has been provided for this answer.