WAEC Accounting Past Questions & Answers - Page 179

891.

An expense becomes an accrual because it

A.

Is due for payment

B.

Is a Profit and Loss Account item

C.

Is a Trading Account item

D.

Is to be paid within the next one year

E.

Must appear in the balance sheet

Correct answer is A

No explanation has been provided for this answer.

893.

A cash discount is a

A.

Trading Account item

B.

Profit and Loss Account item

C.

Appropriation Account item

D.

Receipts and Payments Account item

E.

Balance Sheet item

Correct answer is B

No explanation has been provided for this answer.

894.

A provision is

A.

An expense of business to be paid for in cash

B.

An amount of loss from trading activities

C.

A loss in value of all business assets

D.

An expense the amount of which is not certain

E.

An amount set out of profit for other uses

Correct answer is E

No explanation has been provided for this answer.

895.

Which of the following is not a personal account?

A.

Bolaji Account

B.

Drawings Account

C.

P.Z. Plc Account

D.

Cash Account

E.

Acada Club Account

Correct answer is C

No explanation has been provided for this answer.