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.

1,781.

The excess of current assets over current liabilities is

A.

Authourized share capital

B.

Working capital work

C.

Loan capital

D.

Called-up capital

Correct answer is B

No explanation has been provided for this answer.

1,782.

Shares sold at the nominal value are issued at

A.

A discount

B.

A premium

C.

A loss

D.

Par

Correct answer is D

No explanation has been provided for this answer.

1,783.

Sale of goods for N600 to Ade was not posted, This is an error of

A.

Omission

B.

Commission

C.

Principle

D.

Compensation

Correct answer is A

No explanation has been provided for this answer.

1,784.

Which of the following is a capital expenditure?

A.

Salaries and wages

B.

Stationery

C.

Repairs of motor vehicle

D.

Purchase of furniture

Correct answer is D

No explanation has been provided for this answer.

1,785.

Which of the following is not an intangible asset?

A.

Lincence

B.

Patents

C.

Trademarks

D.

Fixtures

Correct answer is D

No explanation has been provided for this answer.