WAEC Accounting Past Questions & Answers - Page 180

896.

An item is fictitious because it

A.

Does not exist

B.

Is too costly

C.

Is worthless

D.

Cannot be sold for cash

E.

Is bought on credit

Correct answer is A

No explanation has been provided for this answer.

897.

A real account is the account of

A.

Expenses or losses

B.

Gains or income

C.

Physical tangible items

D.

Fictitious items

E.

Current liabilities

Correct answer is D

No explanation has been provided for this answer.

898.

A ledger is a

A.

Book of accounts

B.

Summary of entries

C.

Book of original entry

D.

Double entry posting

E.

Record of credit transactions

Correct answer is D

No explanation has been provided for this answer.

899.

A company charges out goods to a branch at cost plus 25 percent. It invoiced N12,00 worth of goods

The double entry required for the mark-up is debit Branch

A.

Sales Account, credit Branch Adjustment Account

B.

Adjustment Accoutnt, credit Branch Stock Account

C.

Stock Account, credit Branch Adjustment Account

D.

Adjustment Account, credit Branch Profit and Loss Account

E.

Profit and Lost Account, credit Branch Stock Account

Correct answer is C

No explanation has been provided for this answer.

900.

A company charges out goods to a branch at cost plus 25 percent. It invoiced N12,00 worth of goods

The mark-up is

A.

N15,000

B.

N9,000

C.

N4,000

D.

N3,000

E.

N2,000

Correct answer is D

No explanation has been provided for this answer.