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.

461.

An office equipment bought for use was found to be defective and returned to the supplier. The subsidiary book to record this transaction is 

A.

Returns outwards journal

B.

Returns inwards Journal

C.

Purchase journal

D.

General journal

Correct answer is A

No explanation has been provided for this answer.

464.

A credit purchase of N200 from Osae was posted to the account of Osei. This is an error of 

A.

Principle

B.

Commission

C.

Omission

D.

Original entry

Correct answer is B

No explanation has been provided for this answer.

465.

The double entry for interest on drawings by a partner is: debit 

A.

Partner's Current Account; credit Appropriation Account

B.

Profit and Loss Account: credit Interest Account

C.

Appropriation Account credit Partner's Current Account

D.

Interest Account: credit Profit and Loss Account

Correct answer is A

No explanation has been provided for this answer.