WAEC Accounting Past Questions & Answers - Page 122

607.

Pending the location of error, the difference disclosed in the trial balance is normally posted to

A.

An adjustment account

B.

A control account

C.

A suspense account

D.

A profit and loss account

E.

A trading account

Correct answer is C

No explanation has been provided for this answer.

608.

Trade discount is

A.

Allowance for prompt payment

B.

Allowance for damaged goods

C.

Allowance off price list

D.

Discount on creditors

E.

Discount on debitors

Correct answer is C

No explanation has been provided for this answer.

609.

When a buyer returns damages goods to the seller, the buyer receives a

A.

Pro-forma invoice

B.

Credit note

C.

Debit note

D.

Consignment note

E.

Goods return note

Correct answer is B

No explanation has been provided for this answer.

610.

Which of the following in a classified form contains a permanent record of all transactions? The

A.

Sales day book

B.

Cash book

C.

Ledger

D.

Journal

E.

Purchases day book

Correct answer is C

No explanation has been provided for this answer.