WAEC Accounting Past Questions & Answers - Page 174

866.

The balance sheet is a statement showing

A.

All assets and liabilities

B.

All balances

C.

Credit entries of the business

D.

Debit entries of the business

E.

Capital and liabilities

Correct answer is A

No explanation has been provided for this answer.

867.

A trial balance is

A.

An attempt to balance the accounts

B.

The credit balances of the accounts

C.

List of all balances extracted from the ledger

D.

The debit balances of the accounts

E.

Balance sheet balances

Correct answer is C

No explanation has been provided for this answer.

868.

Debentures issued at a price above the nominal value are said to be issued

A.

At discount

B.

At premium

C.

At subsidy

D.

On goodwill

E.

At a loss

Correct answer is B

No explanation has been provided for this answer.

869.

An equipment costing N60,000 was bought on 1st January 1991. Depreciation was provided at 20 percent annually on straight line method. It was straight line method. it was sold on 30th June 1994 for N15,750. In the year of sale, profit was

A.

Reduced by N15,750

B.

Increased by N15,750

C.

Reduced by N12,000

D.

Increased by N2,250

E.

Reduced by N2,250

Correct answer is C

No explanation has been provided for this answer.