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.

1,606.

Which of the following is correct about cost of goods sold?

A.

opening stock + purchases - closing stock

B.

opening stock + sales + closing stock

C.

openig stock - purchases - closing stock

D.

opening stock + sales + closing stock

Correct answer is A

No explanation has been provided for this answer.

1,607.

Carriage outwards is charged to

A.

Credited to the trading account

B.

Debited to the profit and loss account

C.

Credited to the profit and loss account

D.

Credited to the appropriation account

Correct answer is A

No explanation has been provided for this answer.

1,608.

The amount set aside out of profit for a specific purpose is

A.

provision

B.

reserve

C.

depreciation

D.

depletion

Correct answer is A

No explanation has been provided for this answer.

1,609.

Which of the following terms describes the provision made for the loss in the value of an asset that has a legal life span?

A.

capitalization

B.

depreciation

C.

depletion

D.

amortization

Correct answer is B

No explanation has been provided for this answer.

1,610.

Discount received is

A.

Credited to the trading account

B.

Debited to the Profit and Loss Account

C.

Credited to the Profit and Loss Account

D.

Credited to the Appropriation Account

Correct answer is C

No explanation has been provided for this answer.