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.

266.

Fiyinfoluwa Motors bought three Toyota Hilux vans on cash at the cost of ₦6,000,000 on debiting the vehicle account, the corresponding credit for the purchase will appear in the

A.

Sales day book

B.

Cash book

C.

Sales subsidiary book

D.

Purchase day book

Correct answer is B

No explanation has been provided for this answer.

267.

Use the information below to answer this question

A machine bought for ₦35,000 was estimated to have a life span of 5 years with a scrap value of ₦9000.

If the scrap value is presently ₦15,000 what will be the yearly depreciation using straight-line method?

A.

₦7,000

B.

₦11,000

C.

₦4,000

D.

₦24,000

Correct answer is A

No explanation has been provided for this answer.

268.

Use the information below to answer this question

A machine bought for ₦35,000 was estimated to have a life span of 5 years with a scrap value of ₦9000.

The yearly depreciation using the straight-line method would be

A.

₦5200

B.

₦800

C.

₦6500

D.

₦4400

Correct answer is A

No explanation has been provided for this answer.

269.

In the head office ledger, the value of goods sent to the branch are

A.

Debited to the branch current account

B.

Debited to the head office current account

C.

Credited to the head office current account

D.

Credited to the branch current account

Correct answer is B

No explanation has been provided for this answer.

270.

The major feature of a journal is that it has

A.

Five columns, date, particulars, folio, debit and credit

B.

Three columns, date, particulars, folio and amount

C.

Six columns, date. particulars, folio, amount debit and credit

D.

Four columns, date, particulars, folio and amount

Correct answer is A

A typical journal entry usually has four columns: the date of the transaction, the particulars, and columns for the debits and credits.

Sometimes, the folio column can be included, but is it not a compulsory requirement.