WAEC Accounting Past Questions & Answers - Page 162

806.

Which of the following does not lead to depreciation assets?

A.

Wear and tear

B.

Passage of time

C.

Devaluation of Naira

D.

Obsolescence

E.

Usage

Correct answer is C

No explanation has been provided for this answer.

807.

Expenses incurred but not yet paid is

A.

Contigent liability

B.

Current liability

C.

Current asset

D.

Fixed asset

E.

Capital expenditure

Correct answer is B

No explanation has been provided for this answer.

808.

The chief accounting officer of Nigeria is called the

A.

Auditor general

B.

Chief accountant

C.

Treasurer

D.

Accountant general

E.

Minister of finance

Correct answer is D

No explanation has been provided for this answer.

809.

Which of the following is not true of a trial balance?

A.

List taken of the account balance in the general ledger

B.

Proof of the arithmetical accuracy of the ledger postings

C.

Summary of data for the preparation of financial statement

D.

List of account abstracted from a subsidiary ledger to check their agreement with the related control account

E.

List of balances ensuring that the accounts are correct

Correct answer is D

No explanation has been provided for this answer.

810.

Which of the following does not relate to a manufacturing concern?

A.

Balance sheet

B.

Profit and loss account

C.

Ledger account

D.

Cash book

E.

Income and expenditure

Correct answer is E

No explanation has been provided for this answer.