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.

197.

An event that will not require a change in the profit-sharing ratio of partners in a firm is when

A.

A partner dies

B.

A partner retires

C.

A new partner is admitted

D.

Partners assets value appreciates

Correct answer is D

No explanation has been provided for this answer.

198.

The parties who are paid last in the event of winding-up are

A.

Preference shareholders

B.

Debenture holders

C.

Ordinary shareholders

D.

Trade creditors

Correct answer is C

Ordinary Shareholders represent people who have a fraction of ownership in a corporation that issues such shares. They get to vote on the company's major decisions, usually decided at its shareholder meetings. The shareholder may or may not receive a dividend. They are usually the last to get paid in the event that the company is folding up.

199.

The excess of assets over liabilities in a not for profit organization is..........

A.

Surplus

B.

Deficit

C.

Working capital

D.

Accumulated fund

Correct answer is D

Accumulated fund is the excess money received by a non-profit organization. It is gotten by deducting liabilities from assets in a non-profit making organization account.