WAEC Accounting Past Questions & Answers - Page 124

616.

Which of the following shows the stock at the start of an accounting period?

A.

Appropriation account

B.

Current assets in the balance sheet

C.

Current liabilities in the balance sheet

D.

Trading account

E.

Profit and loss account

Correct answer is B

No explanation has been provided for this answer.

617.

The drawings account of a sole proprietorship is transferred to the

A.

Capital account

B.

Debit side of the trading account

C.

Credit side of the profit and loss account

D.

Current liabilities in the balance sheet

E.

current assets in the balance sheet

Correct answer is A

No explanation has been provided for this answer.

618.

Which of the following would be posted to the proprietor's capital account?

A.

Gross sales

B.

Gross profit

C.

Net sales

D.

Net profit

E.

Manufacturing profit

Correct answer is D

No explanation has been provided for this answer.

619.

A sales for N2,570 was recorded in the day book as N2,750. The error committed was

A.

Compensating error

B.

Error of omission

C.

Error of principle

D.

Error of original entry

E.

Error of transportation

Correct answer is D

No explanation has been provided for this answer.

620.

A cheque for N400 drawn in favour of Jeje was posted to the credit of his account. The entry necessary to correct the error is

A.

A debit suspense account N800, credit Jeje's account N800

B.

Debit bank to correct N400, credit Jeje's account N400

C.

Debit suspense account N400, credit Jeje's account N400

D.

Debit Jeje's account N800, credit suspense account N800

E.

Debit Jeje's account N400, credit suspense account N400

Correct answer is D

No explanation has been provided for this answer.