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.

286.

Use the following information to answer this question 

                                                                       ₦
Creditors (01/01/19)                                   223,000
Creditors (31/12/19)                                   316,000
Credit purchases                                     1,426,000
Discount received                                         64,000
Company's cheque dishonoured                  90,000

Amount owed to creditors on 31/12/19 is

A.

₦406,000

B.

₦342,000

C.

₦316,000

D.

₦226,000

Correct answer is C

No explanation has been provided for this answer.

287.

Use the following information to answer this question 

                                                                       ₦
Creditors (01/01/19)                                   223,000
Creditors (31/12/19)                                   316,000
Credit purchases                                     1,426,000
Discount received                                         64,000
Company's cheque dishonoured                  90,000

Payment to creditors is 

A.

₦ 1,423,000

B.

₦ 1,359,000

C.

₦ 1,333,000

D.

₦ 1,295,000

Correct answer is C

No explanation has been provided for this answer.

288.

An amount set aside out of profit for a specific purpose is a

A.

Reserve

B.

Liability

C.

Provision

D.

Discount

Correct answer is A

No explanation has been provided for this answer.

290.

The concept the enables a business to determine the actual profit or loss for a particular period is

A.

accrual concept

B.

business entity concept

C.

consistency concept

D.

going concern concept

Correct answer is A

No explanation has been provided for this answer.