WAEC Accounting Past Questions & Answers - Page 143

711.

Which of the following will not affect the agreement of the cash book balance and bank statement balance?

 

A.

Bank charges

B.

Standing order

C.

Dishonoured cheque

D.

Cash payment

E.

unpresented cheques

Correct answer is D

No explanation has been provided for this answer.

712.

In a non-profit oriented organization, the excess of income over expenditure is

A.

Asset to the capital

B.

Added to the accumulated fund

C.

Deducted from the capital

D.

Deducted from the accumulated fund

E.

Deducted from the reserve

Correct answer is B

No explanation has been provided for this answer.

713.

Directors' remuneration are recorded in the book as

A.

Revenue expenditure

B.

Appropriaion

C.

Deferred expenditure

D.

Provision

E.

Capital expenditure

Correct answer is A

No explanation has been provided for this answer.

714.

Subscription in advance is treated in the balance sheet of a club as

A.

Current liability

B.

Current asset

C.

Fixed asset

D.

Fictitious asset

E.

Intangible asset

Correct answer is A

No explanation has been provided for this answer.

715.

A trader paid insurance premium of N1,350 for 15 months ended 31st March 1991. He prepares to 31st December. The amount carried in the Balance Sheet is classified as

 

A.

Current asset

B.

Current liabilities

C.

Investment

D.

Fictitious asset

E.

Reserve

Correct answer is A

No explanation has been provided for this answer.