WAEC Accounting Past Questions & Answers - Page 15

71.

The maximum amount a company can raise through the issue of shares is

A.

Paid-up capital

B.

Authorized capital

C.

Reserve capital

D.

Loan capital

Correct answer is B

Authorized capital is also known as Nominal or Registered capital. It is the capital set out in the capital clause of the company's memorandum of association.

74.

Use the following information to answer questions below
 

Teteh and Kukuma are in partnership with capital balances of #300,000 and #200,000 respectively. They agreed to share profit on the basis of their capital. The profit for the year is #150,000 and the interest on capital is 5%.

Teteh's share of profit is

A.

#60,000

B.

#90,000

C.

#75,000

D.

#50,000

Correct answer is C

Ratio in their capital = 300,000/200,000 = 3/2 = 3: 2
Total ratio = 3+ 2 = 5

Interest on capital = 5%
Teteh = 5% x 300,000 = 15,000
Kukuma = 5% x 200,000 = 10,000

= 150,000 - ( 15,000 + 10,000)
= 150,000 - 25,000
= 125,000

Teteh's share of profit = 3/5 x 125,000

= 75,000

75.

The document prepared by the buyer and sent to the seller listing the items to be supplied is

A.

Purchase order

B.

Credit note

C.

Proforma invoice

D.

Sales order

Correct answer is A

The purchase order is a document generated by the buyer and serves the purpose of ordering goods from the supplier. The document indicates the details on the items that are to be purchased, such as the types of goods, quantity and price.