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.

457.

A total of D 9,160 was entered in the sales account as D9,610. To correct this error: debit 

A.

Sales Account D450: credit Sales Day Book D450

B.

Sales Day Book D 450: credit Sales Account D 450

C.

Sales Account D450; credit Suspense Account D 450

D.

Suspense Account D 450; credit Sales Account D450

Correct answer is C

No explanation has been provided for this answer.

458.

A debit balance of N420 on the purchases ledger control account means that the 

A.

Trade creditors were overpaid by N420

B.

Trade creditors are owed N420

C.

Goods returned to trade creditors amounted to N420

D.

Total supplies from trade creditors amounted to N420

Correct answer is A

No explanation has been provided for this answer.

459.

The document which serves as the authority to incur expenditure in the public sector is

A.

Warrant

B.

Vote

C.

Budget

D.

Voucher

Correct answer is A

No explanation has been provided for this answer.

460.

In a situation of incomplete records, profit is determined as 

A.

Closing capital drawings opening capital

B.

Closing capital- drawings-opening capital

C.

Closing capital drawings - opening capital

D.

Closing capital drawings + opening capital

Correct answer is C

No explanation has been provided for this answer.