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.

256.

The addition of prime cost, indirect cost and opening work- in-progress less the closing work-in-progress will result in cost of

A.

Goods manufactured

B.

Materials put into production

C.

Goods available for sale

D.

Goods sold

Correct answer is A

No explanation has been provided for this answer.

257.

The value of the sales ledger control account is derived from the summation of the

A.

Total creditors control account

B.

Total debtors control account

C.

All day books

D.

Both the debtors and creditors accounts

Correct answer is B

No explanation has been provided for this answer.

258.

The standing order is a payment instruction given by a

A.

Customer to a fellow customer

B.

Bank to an employee

C.

Customer to the bank

D.

Bank to the customers

Correct answer is C

No explanation has been provided for this answer.

259.

The debenture issued at par above the nominal value is Said to be issued at a

A.

Margin

B.

Premium

C.

Cost price

D.

Mark-up

Correct answer is B

No explanation has been provided for this answer.

260.

Which of the following are advantages of departmental accounts?

A.

The capital of the business can be calculated easily

B.

Easy knowledge of the sources of funding

C.

Encouragement of healthy rivalry among the various department

D.

The department making the highest profit can be easily determined

Correct answer is D

No explanation has been provided for this answer.