WAEC Accounting Past Questions & Answers - Page 176

876.

A sales journal is used to record

A.

Sales expenses

B.

Cash sales

C.

Credit sales

D.

Sales return

E.

Sales commission

Correct answer is C

No explanation has been provided for this answer.

877.

Which of the following is not a cause for the difference between bank statement balance and cash book balance?

A.

Bank charges

B.

Presented cheque

C.

Direct transfer

D.

Standing order

E.

Uncredited lodgements

Correct answer is B

No explanation has been provided for this answer.

878.

Which of the following is the book of original entry for all payments and receipts whether by cash or cheque?

A.

Sales day book

B.

Purchases day book

C.

Cash book

D.

Cheque book

E.

Journal book

Correct answer is C

No explanation has been provided for this answer.

879.

Which of the following is not a revenue receipt?

A.

Receipt from sales of goods

B.

Rent from premises sublet

C.

Interest on savings account

D.

Cash on sale of fixed asset

E.

Receipt from trade debtors

Correct answer is E

No explanation has been provided for this answer.

880.

Which of the following serves the same purpose as a Trading Account?

A.

Branch Adjustment Account

B.

Goods sent to Branch Account

C.

Branch Stock Account

D.

Branch Debtors Account

E.

Branch Returns Account

Correct answer is C

No explanation has been provided for this answer.