WAEC Accounting Past Questions & Answers - Page 127

631.

When precision for depreciation account is maintained, the annual charge for depreciation shall be

A.

Debited to the provision account and credited to profit and loss account

B.

Debited to the asset account and credited to profit and loss account

C.

Debited to profit and loss account and credited provision account

D.

Debited to the asset account and credited to the provision account

E.

Debited to the provision account and credited to the asser account

Correct answer is C

No explanation has been provided for this answer.

632.

What are the entries of posting credit purchases into the purchases ledger control account?

A.

Debt purchases ledger control account only

B.

Debit both purchases account and purchases ledger control account

C.

Credit purchases acount, debit purcases ledger control account

D.

Credit both purchases ledger control account and the purchases account

E.

Debit purchases account, credit purchases ladger control account

Correct answer is E

No explanation has been provided for this answer.

633.

The balance of the sales account is transferred to the trading account by

A.

Debiting the profit and loss account

B.

Debiting the trading account

C.

Debiting the sales account

D.

Crediting the profit and loss account

E.

Crediting the sales account

Correct answer is C

No explanation has been provided for this answer.

634.

Commission received is entered on the

A.

Credit side of the profit and loss account

B.

Credit side of the trading account

C.

Credit side of the cash book

D.

Debit side of the profit and loss account

E.

Debit side of the trading account

Correct answer is A

No explanation has been provided for this answer.

635.

The salary of a shop keeper who sells goods would be charged in the

A.

Balance sheet

B.

Sales account

C.

Profit and loss account

D.

Trading account

E.

Manufacturing account

Correct answer is D

No explanation has been provided for this answer.