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.

436.

A business extracted its trial balance and discovered that the total of the credit side exceeded the total of the debit side. Pending further investigation, the difference would be 

A.

Credited to suspense account

B.

Debited to suspense account

C.

Credited to Profit and Loss Account

D.

Debited to Profit and Loss Account

Correct answer is B

No explanation has been provided for this answer.

437.

The concept that guides a firm to adopt a regular method of recording transactions in its books over a period is

A.

Periodicity concept

B.

Consistency concept

C.

Going concern concept

D.

Historical cost concept

Correct answer is B

No explanation has been provided for this answer.

438.

An example of a real account is 

A.

Computer Repairs Account

B.

Computer Insurance Account

C.

Office Computer Account

D.

Depreciation of Computer Account

Correct answer is C

No explanation has been provided for this answer.

439.

A partner who contributes capital but does not participate in the day-to-day running of the business is 

A.

An active partner

B.

A limited partner

C.

A nominal partner

D.

A sleeping partner

Correct answer is D

No explanation has been provided for this answer.

440.

Doe and Sons Limited would enter the 3% discount in the 

A.

Sales journal

B.

Cash book

C.

Purchases journal

D.

Journal proper

Correct answer is C

No explanation has been provided for this answer.