WAEC Accounting Past Questions & Answers - Page 165

821.

Which of the following is not a cause discrepancy between cash book and bank statement balances?

A.

Deposits in transit

B.

Standing order

C.

Paid cheques

D.

Dishonoured cheque

E.

Uncredited cheques

Correct answer is C

No explanation has been provided for this answer.

822.

Provision for depreciation on office furniture is charged to

A.

Capital account

B.

Profit and loss appropriation account

C.

Trading account

D.

Profit and loss account

E.

Manufacturing account

Correct answer is D

No explanation has been provided for this answer.

823.

A list of balance extracted from the ledger is known as

A.

Balance sheet

B.

Statement of affairs

C.

Trading account

D.

Profit and losss account

E.

Trial balance

Correct answer is E

No explanation has been provided for this answer.

824.

Credit sales were debited to A. Akpan instead of B. Akpan. This is an error of

A.

Principle

B.

Original entry

C.

Omission

D.

Commission

E.

Compensation

Correct answer is D

No explanation has been provided for this answer.

825.

The undistributed profits of a limited liability company is

A.

Goodwill

B.

Working capital

C.

Net profit

D.

Retained earnings

E.

Net loss

Correct answer is D

No explanation has been provided for this answer.