WAEC Accounting Past Questions & Answers - Page 146

726.

Which of the following accounts is not kept by a local government?

A.

Departmental votes revenue account

B.

Departmental votes expenditure account

C.

Deposit account

D.

Advances account

E.

Profit and loss account

Correct answer is E

No explanation has been provided for this answer.

727.

Carriage inwards are

A.

Credited to the trading account

B.

Debited to the trading account

C.

Credited to the profit account

D.

Debited to the profit and loss account

E.

Debited to the profit and loss appropriation account

Correct answer is B

No explanation has been provided for this answer.

728.

The excess of current assets over current liabilities is

A.

Authorised capital

B.

Norminal capital

C.

Issued capital

D.

Owners capital

E.

Working capital

Correct answer is E

No explanation has been provided for this answer.

729.

Gavon. Ltd. failed to record N2,000 wages. The error committed is that of

A.

Omission

B.

Commission

C.

Principle

D.

Compensation

E.

Original entry

Correct answer is A

No explanation has been provided for this answer.

730.

Income received in advance is shown in the balance sheet as

A.

Current asset

B.

Intangible asset

C.

Tangible asset

D.

Long term liabilities

E.

Current liabilities

Correct answer is A

No explanation has been provided for this answer.