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.

1,451.

Which of the following is used before the appropriation bill is approved?

A.

Supplementary general warrant

B.

Provisional general warrant

C.

Reserved expenditure warrant

D.

Virement warrant

E.

Supplementary statutory expenditure warrant

Correct answer is D

No explanation has been provided for this answer.

1,452.

The portion of the authorizes capital which has been allotted to members is

A.

Uncalled capital

B.

Paid-up capital

C.

Issued capital

D.

Authorized capital

E.

unissued capital

Correct answer is E

No explanation has been provided for this answer.

1,453.

Which of the following does not belong to the group?

A.

Furniture and fittings

B.

Plant and machinery

C.

Building

D.

Debtors

E.

General reserve

Correct answer is E

No explanation has been provided for this answer.

1,454.

The cash realized from the sale of asset on dissolution of partnership is

A.

Debited to cash account and credit to asset account

B.

Credited to cash account and debited to asset account

C.

Debited to cash account and credited realisation account and credited to realisation account

D.

Credited to cash account and debited to realisation account

E.

Debited to realisation account abnd credited to asset account

Correct answer is C

No explanation has been provided for this answer.

1,455.

Which of the following is a charge against profit?

A.

Ordinary dividend

B.

General reserve

C.

Preference dividend

D.

Debenture interest

E.

Revenue reserve

Correct answer is A

No explanation has been provided for this answer.