WAEC Accounting Past Questions & Answers - Page 152

756.

The account that shows both the cash and bank transactions of an enterprise is

A.

appropriation account

B.

trading account

C.

profit and loss account

D.

cash book

Correct answer is D

No explanation has been provided for this answer.

757.

Which of the following is true of trade discounts?

A.

They are recorded in the ledger only

B.

They are not different from cash discount

C.

They are recorded in journal only 

D.

They are recorded in ledgers and journals

E.

Each discount receives double entries

Correct answer is C

No explanation has been provided for this answer.

758.

The books of accounts are opened by means of a

A.

Sales journal

B.

Principle journal

C.

Purchases journal

D.

Return inwards journal

E.

Return outwards journal

Correct answer is B

No explanation has been provided for this answer.

759.

Deferred charges are also known as

A.

Accrued expenses

B.

Accrued income

C.

Prepaid expenses

D.

Income received in advance

E.

Preliminary expenses

Correct answer is E

No explanation has been provided for this answer.

760.

Fixed assets include

A.

Prepayment

B.

Stock

C.

Accrual

D.

Land

E.

Debenture

Correct answer is D

No explanation has been provided for this answer.