WAEC Accounting Past Questions & Answers - Page 157

781.

Rate of stock turnover is defined as

A.

Purchases over stock

B.

Cost of goods available for sale over total of opening and closing stock

C.

Cost of goods available for sale ovet total of opening and closing stock

D.

Cost of goods sold over total opening and closing stock

E.

Cost of goods sold over average stock

Correct answer is E

No explanation has been provided for this answer.

782.

The excess of current assets over current liabilities is

A.

Fixed capital

B.

Registered capital

C.

Nominal capital

D.

Paid-up capital

E.

Working capital

Correct answer is E

No explanation has been provided for this answer.

783.

Debtors at start was N5,620 and at close N3,460. Cash and cheques received from customers amounted to N16,330. Credit sales for the year valued

A.

N3,460

B.

N5,620

C.

N14,170

D.

N16,330

E.

N18,490

Correct answer is C

No explanation has been provided for this answer.

784.

Which of the following is treated under partnership appropriation account?

A.

Interest on loan

B.

Salary of workers

C.

Electricity

D.

Salary of partner

E.

Travelling expenses of a partner

Correct answer is D

No explanation has been provided for this answer.