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.

321.

Goods returned to the supplier is recorded in the accounts as: debit

A.

Sales Returns Account; credit Suppliers' Account

B.

Purchases Returns Account; credit Supplier's Account

C.

Supplier's Account; credit Purchases Returns Account

D.

Supplier's Account; credit Purchases Account

Correct answer is C

No explanation has been provided for this answer.

322.

Reducing balance method charges depreciating as fixed percentage of the

A.

net book value of asset

B.

cost of asset

C.

market value of asset

D.

accumulated depreciation on asset

Correct answer is A

No explanation has been provided for this answer.

323.

Use the information below to answer this question:

i. cash at bank  
ii. cash in hand  
iii. premises  
iv. land  
v. creditors  
vi. loan from friends/bank

What are the current assets?

A.

i and v

B.

i and ii

C.

ii and iv

D.

iii and v

Correct answer is B

No explanation has been provided for this answer.

324.

Use the following information below to answer this question.

Attama and Wawa were in partnership sharing profits and losses in the ratio 4:3. Attama was entitled to a salary of D13,000 per annum. A net profit of D34,000 was made for the year.

Attama's share of profit is

A.

D21,000

B.

D19,428

C.

D12,000

D.

D9,000

Correct answer is C

No explanation has been provided for this answer.

325.

Use the information below to answer this question:


i. cash at bank  
ii. cash in hand  
iii. premises  
iv. land  
v. creditors  
vi. loan from friends/bank

Determine the fixed assets.

A.

iii and iv

B.

i and v

C.

ii and iv

D.

ii and vi

Correct answer is A

No explanation has been provided for this answer.