WAEC Accounting Past Questions & Answers - Page 173

861.

The payee of a cheque is the

A.

Drawer's banker

B.

Drawee's banker

C.

Person named to receive the amount on the cheque

D.

Bank cashier

E.

Drawer

Correct answer is C

No explanation has been provided for this answer.

862.

Factory wages are always entered into the

A.

Sales account

B.

Manufacturing account

C.

Profit and loss account

D.

Trading account

E.

Trading account

Correct answer is B

No explanation has been provided for this answer.

863.

Which of the following is not an Appropriation account item for a company?

A.

Interest on drawings

B.

Proposed dividends

C.

Interim dividends

D.

Provision for taxation

E.

General reserve

Correct answer is A

No explanation has been provided for this answer.

864.

The purpose of a trading account is to ascertain

A.

Sales

B.

Gross profit or loss

C.

Net profit or loss

D.

Carriage outwarrds

E.

Appropriated profit

Correct answer is B

No explanation has been provided for this answer.

865.

Which of the following entries would be made for goods bought and paid for immediately? Debit

A.

Cash account, credit sales account

B.

Purchases account; credit cash account

C.

Cash account; credit purchases account

D.

Purchases account; credit sales account

E.

Purchases account; credit goods account

Correct answer is B

No explanation has been provided for this answer.