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.

336.

In a departmental accounting system, which of the following expenses will most likely be apportioned on the basis of turnover

A.

Carriage inwards

B.

Carriage outwards

C.

Discount received

D.

Returns outwards

Correct answer is B

No explanation has been provided for this answer.

337.

The excess of income over expenditure is usually transferred to the

A.

Current assets in the balance sheet

B.

Profit and loss account

C.

Accumulated fund

D.

Current liabilities in the balance sheet

Correct answer is C

No explanation has been provided for this answer.

338.

A limitation of the money measurement concept is that

A.

it results in inaccurate financial statements

B.

financial statement is not easily understood

C.

important non-monetary activities are not reported

D.

the reports are not comparable to that of other businesses

Correct answer is C

No explanation has been provided for this answer.

340.

Capital and revenue expenditures of government are usually accounted for under funds which include

A.

Technical, special trust and commercial funds

B.

Personal advances, technical and public funds

C.

Personal advances, treasury clearance and special trust funds

D.

Commercial loans and treasury clearance funds

Correct answer is B

No explanation has been provided for this answer.