WAEC Accounting Past Questions & Answers - Page 159

791.

Where there is no partnership agreement, any contribution in excess of the agree capital attracts

A.

No interest at all

B.

Interest at the rate of 2 and half% per annum

C.

Interest at the rate 5% per anuum

D.

Interest at all

E.

Interest at the per annum

Correct answer is C

No explanation has been provided for this answer.

792.

Cash discount is given for

A.

Buying in large quantity

B.

Prompt settlement of account

C.

Being a regular customer

D.

Introducing other customers

E.

Sales returns

Correct answer is B

No explanation has been provided for this answer.

793.

When a buyer is undercharged, the seller forwards

A.

Undercast note

B.

Consignment invoice

C.

Purchases in voice

D.

Debit note

E.

Credit note

Correct answer is D

No explanation has been provided for this answer.

794.

A debit cash balance of N26,900 was brought down as N24,300. The entries necessary to correct the error are

A.

Debit cash account N5,200, credit suspense account N5,200

B.

Credit cash account N5,200, debit suspense account N5,200

C.

Debit cash account N2,600, credit suspense account N2,600

D.

Credit cash account N2,600, debit suspense account N2,600

E.

Credit cash account N2,600, debit bank account N2,600

Correct answer is D

No explanation has been provided for this answer.

795.

Where a proprietor withdraws cash from bank for office use, the entries would be

A.

Credit cash account, debit bank account

B.

Debit cash account, credit bank account

C.

Debit officer account, credit bank account

D.

Debit drawings account, credit bank account

E.

Debit bank account, credit drawings account

Correct answer is B

No explanation has been provided for this answer.