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.

1,447.

Discount allowed is a charge made against

A.

Trading account

B.

Profit and loss account

C.

Approbation account

D.

Current account

E.

Nominal account

Correct answer is B

No explanation has been provided for this answer.

1,448.

Which of the following is not a debit entry in the Bought Ledger?

A.

Cash

B.

Discount received

C.

Purchases

D.

Returns outcards

E.

Bills payable

Correct answer is C

No explanation has been provided for this answer.

1,449.

A document which acknowledges that a company owes a named person a stated sum of money with the promise that a stated interest rate will be paid periodically is called

A.

Share certificate

B.

Preference certificate

C.

Debenture certificate

D.

Allotment certificate

E.

Call certificate

Correct answer is C

No explanation has been provided for this answer.

1,450.

Which of the following is used where virement is not possible and where an application for additional provision reveals a degree of urgency?

A.

Reserved expenditure warrant

B.

Provisional general warrant

C.

Contigency warrant

D.

Supplementary general warrant

E.

Virement warrant

Correct answer is C

No explanation has been provided for this answer.