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.

351.

The original record containing the details of a transaction which serves as a basis for posting is

A.

general ledger

B.

source document

C.

subsidiary book

D.

trial balance

Correct answer is C

No explanation has been provided for this answer.

352.

A branch that keeps its own records prepares the records of transactions with the head office in the 

A.

Branch Current Account

B.

Branch Stock Account

C.

Head Office Current Account

D.

Profit and Loss Account

Correct answer is A

No explanation has been provided for this answer.

354.

Forlah, a stock broker bought stationery for ₦12,000 by cash. To record this transaction, debit

A.

cash and credit stationery

B.

purchases and credit stationery

C.

stationery and credit purchases

D.

stationery and credit cash

Correct answer is D

No explanation has been provided for this answer.

355.

In departmental accounting, when goods are sent from one department to another for sale the transaction is treated as 

A.

Interdepartmental transfer

B.

Inter-departmental sales

C.

Intra-departmental purchases

D.

Intra-department sales

Correct answer is C

No explanation has been provided for this answer.