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.

1,691.

A class of preference shares in which dividend rights are carried forward is

A.

cumulative

B.

participating

C.

redeemable

D.

floating-rate

Correct answer is A

No explanation has been provided for this answer.

1,692.

The excess of current assets over current liabilities is

A.

working capital

B.

preference capital

C.

loan capital

D.

founder's capital

Correct answer is A

No explanation has been provided for this answer.

1,693.

Goodwill is taken into account in partnership when

A.

the business has good customer relations

B.

the business is making huge profit

C.

a new partner is admitted

D.

a parner becomes dormant

Correct answer is C

No explanation has been provided for this answer.

1,695.

When partners maintain fixed capital accounts, the correct entries for a partner's share of profit is

A.

Debit profit and loss appropristion account, credit current account

B.

Debit profit and loss appropriation account, credit capital account

C.

Debit current account, credit caapital account

D.

Debit profit and loss account, credit current account

Correct answer is A

No explanation has been provided for this answer.