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.

431.

Discount allowed N2,000;
Bad debts 1,000
Cheque received from customers 24,000
Returns inwards 500;
Sales ledger balance at the beginning 2,000

The amount of sales is

A.

N29,500

B.

N26,000

C.

N25,500

D.

N24,000

Correct answer is B

Sales = Sales ledger balance at the beginning + Cheque received from customers

2000 + 24000 = 26,000

 

432.

Income received in advance is treated in the balance sheet as a 

A.

Current liability

B.

Current asset

C.

Long-term liability

D.

Fixed asset

Correct answer is A

No explanation has been provided for this answer.

434.

The internal users of accounting information are the

A.

Creditors

B.

Employees

C.

Investors

D.

Customers

Correct answer is B

No explanation has been provided for this answer.

435.

The accounting equation of a business shows the

A.

Current assets and current liabilities only

B.

Difference between current assets and liabilities

C.

Assets and the sources of financing them

D.

Owner's interest in the business only

Correct answer is C

No explanation has been provided for this answer.