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.

1,496.

An expense becomes an accrual because it

A.

Is due for payment

B.

Is a Profit and Loss Account item

C.

Is a Trading Account item

D.

Is to be paid within the next one year

E.

Must appear in the balance sheet

Correct answer is A

No explanation has been provided for this answer.

1,498.

A cash discount is a

A.

Trading Account item

B.

Profit and Loss Account item

C.

Appropriation Account item

D.

Receipts and Payments Account item

E.

Balance Sheet item

Correct answer is B

No explanation has been provided for this answer.

1,499.

A provision is

A.

An expense of business to be paid for in cash

B.

An amount of loss from trading activities

C.

A loss in value of all business assets

D.

An expense the amount of which is not certain

E.

An amount set out of profit for other uses

Correct answer is E

No explanation has been provided for this answer.

1,500.

Which of the following is not a personal account?

A.

Bolaji Account

B.

Drawings Account

C.

P.Z. Plc Account

D.

Cash Account

E.

Acada Club Account

Correct answer is C

No explanation has been provided for this answer.