WAEC Accounting Past Questions & Answers - Page 171

851.

Impersonal Accounts contain

A.

Real and cash accounts

B.

Capital and nominal accounts

C.

Real and normal accounts

D.

Investment and real accounts

E.

Interest received and real account

Correct answer is C

No explanation has been provided for this answer.

852.

Which of the following does not appear in a bank statement?

A.

Dividend received on behalf of customers

B.

Bank charges

C.

Insurance premium paid on behalf of customers

D.

Dishonoured cheques

E.

Uncredited charges

Correct answer is E

No explanation has been provided for this answer.

853.

Discount received is shown in the

A.

Credit side of sales ledger balances

B.

Debit side f bought ledger balances

C.

Credit side of bought ledger balances

D.

Debit side of sales ledger balances

E.

Sales ledger balances as contra entry

Correct answer is B

No explanation has been provided for this answer.

854.

Which of the following is not charged to Manufacturing Account?

A.

Raw materials

B.

Factory's wages

C.

Distribution expenses

D.

Royalties

Correct answer is C

No explanation has been provided for this answer.

855.

A payment of N150 to a credit

A.

An increase in assets only

B.

A reduction of assets only

C.

A reduction in assets and liabilities

D.

An increase in assets and liabilities

E.

A reduction in the bank account

Correct answer is C

No explanation has been provided for this answer.