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.

271.

A major cause of discrepancy between the bank statement and the cashbook that overstates the bank statement balance is the

A.

Commission paid

B.

Interest received

C.

Direct withdrawal

D.

Direct payment

Correct answer is D

No explanation has been provided for this answer.

273.

Use the information below to answer this question  

                                          ₦
Total current assets        2000
Total fixed assets           4000
Current liabilities            1200
Drawings                         200
Long term loan              2000

Calculate the capital of the business.

A.

₦3000

B.

₦9400

C.

₦3400

D.

₦6000

Correct answer is A

capital = total assets - liabilities

2000 + 4000 - (1200 + 2000)

6000 - 3200 = 2800
2800 + 200 (drawings) = 3000

 

274.

One of the major features of book keeping is that it

A.

Is futuristic in nature

B.

Accepts responsibility for all wrong postings

C.

Provides permanent records for all financial transactions

D.

Does not give room for double entry procedure

Correct answer is C

No explanation has been provided for this answer.

275.

The amount of subscriptions accrued is reported in the balance sheet under

 

A.

Fixed cost

B.

Current asset

C.

Long term liability

D.

Current liability

Correct answer is B

No explanation has been provided for this answer.