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.

371.

The corresponding entry of personal accounts found in the debit side of the cashbook is to 

A.

Credit real accounts

B.

Credit the ledger

C.

Debit real accounts

D.

Debit the ledger

Correct answer is B

No explanation has been provided for this answer.

372.

Use the following information to answer the question below

Opening stock---------2,300
Purchases-------------11,874
Sales--------------------18,600
Closing stock-----------3,600
Cost of goods sold---11,500

What is the rate of stock turnover?

A.

7 times

B.

6 times

C.

5 times

D.

4 times

Correct answer is D

No explanation has been provided for this answer.

373.

The two legally recognized professional accounting bodies in Nigeria are the 

A.

Nigerian Accounting Association and the Executive Cost and Management Accountants of Nigeria

B.

Institute of Certified Public Accountants of Nigeria and the Institute of Cost and Management Accountants

C.

Institute of Chartered Accountants of Nigeria and the Association of National Accountants of Nigeria

D.

Association of Accountants of Nigeria and the Institute of Management Accountants of Nigeria

Correct answer is C

No explanation has been provided for this answer.

374.

Use the following information to answer the question below

Opening stock---------2,300
Purchases-------------11,874
Sales--------------------18,600
Closing stock-----------3,600
Cost of goods sold---11,500

The percentage of gross profit to sales is

A.

61.82%

B.

38.17%

C.

28.49%

D.

14.25%

Correct answer is B

Gross profit  = sales - cost of goods sold

= 18,600 - 11,500 = 7,100

Percentage = 7,100/18,600 x 100

= 38.17% 

 

375.

Share premium is classified in the balance sheet as

A.

Fixed capital

B.

Capital reserve

C.

Revenue reserve

D.

Short-term capital

Correct answer is B

No explanation has been provided for this answer.