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.

426.

The claim on the assets of a business by outsiders is  

A.

Capital

B.

Liabilities

C.

Reserves

D.

Provisions

Correct answer is B

No explanation has been provided for this answer.

427.

Customers use the financial position of a company to

A.

Assess the financial position of the business

B.

Regulate their activities

C.

Ascertain the taxable profit of the business

D.

Be sure of the extent of job security

Correct answer is A

No explanation has been provided for this answer.

428.

A method of charging depreciation at a fixed percentage of the net book value is 

A.

Straight line method

B.

Reducing balance method

C.

Sum of the years' digits method

D.

Revaluation method

Correct answer is B

No explanation has been provided for this answer.

429.

The document which contains the internal regulations of a limited liability company is the 

A.

Certificate of Incorporation

B.

Prospectus

C.

Article of Association

D.

Memorandum of Association

Correct answer is C

No explanation has been provided for this answer.

430.

The excess of net assets acquired over purchase consideration is 

A.

Capital reserve

B.

Goodwill

C.

Purchase price

D.

Discount

Correct answer is A

No explanation has been provided for this answer.