WAEC Accounting Past Questions & Answers - Page 135

671.

Carriage outwards is accounting term for amount spent on

A.

Goods purchased

B.

Goods sold

C.

Excess stock

D.

Goods for production

E.

Goods returned to stock

Correct answer is B

No explanation has been provided for this answer.

672.

Capital is the

A.

Liability of tthe business to its proprietor

B.

Money owed by the company to others

C.

Money owed to the company by others

D.

Total of the long-term liabilities

E.

Total of the short-term liabilities

Correct answer is A

No explanation has been provided for this answer.

673.

If the Opening stock is undervalued

A.

Goods available would be understated and gross profit overstated

B.

Goods available and gross profit would be understates

C.

Goods and aavailable would be overstated and gross profit understated

D.

Gross profit and goods available would be overstated

E.

Cost of goods sold would be overstated

Correct answer is A

No explanation has been provided for this answer.

675.

The authority of the accountant-General to disburse from government fund is called

A.

Voucher

B.

Warrant

C.

Estimate

D.

Provision

E.

Vote

Correct answer is B

No explanation has been provided for this answer.