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.

1,616.

A reserve is an amount

A.

To be paid to creditors

B.

Set out of profit for future use

C.

For paying dividends

D.

Recovered from debts earlier written off

Correct answer is B

No explanation has been provided for this answer.

1,617.

Which of the following is used in locating errors in the ledger?

A.

Trading account

B.

Trial balance

C.

Control account

D.

Journal proper

Correct answer is C

No explanation has been provided for this answer.

1,618.

Which of the following items is not shown in the Trial Balance

A.

closing stock value

B.

opening stock balance

C.

opening debtors balance

D.

closing asset value

Correct answer is A

No explanation has been provided for this answer.

1,619.

The capital of not-for profit making organization is

A.

Capital reserve fund

B.

Accumulated fund

C.

Endowment fund

D.

Development fund

Correct answer is B

No explanation has been provided for this answer.

1,620.

Pending the location of an error, the difference disclosed in a trial balance is temporarily treated in

A.

suspense Account

B.

trading account

C.

control account

D.

profit and loss account

Correct answer is A

No explanation has been provided for this answer.