WAEC Accounting Past Questions & Answers - Page 151

751.

An excess of the value of the assets over the purchases consideration for acquisition of business is credited to

A.

General reserve

B.

Capital reserve

C.

Goodwill

D.

Current asset

E.

Share capital

Correct answer is B

No explanation has been provided for this answer.

752.

Payment for future services are

A.

Prepayment

B.

Deposit

C.

Accruals

D.

Investment

E.

Advances

Correct answer is E

No explanation has been provided for this answer.

753.

Which of the following is a credit item on an income and expenditure account?

A.

Bar expenses

B.

Electricity

C.

Salaries

D.

Subscription

E.

Rates

Correct answer is D

No explanation has been provided for this answer.

754.

Which of the following is not contained in the sales ledger control account?

A.

Receipts from debtors

B.

Returns inwards

C.

Returns outwards

D.

Dishonoured cheque

E.

Discount allowed

Correct answer is C

No explanation has been provided for this answer.

755.

Return inwards was understated. The effect is that

A.

Amount of goods available was understated

B.

Cost of sales was understated

C.

Amount of purchase returns was understated

D.

Amount of sales was understated

E.

Amount of sales returns was understated

Correct answer is C

No explanation has been provided for this answer.