WAEC Accounting Past Questions & Answers - Page 189

941.

Accounts payable is

A.

An accrual

B.

A provision

C.

A current liability

D.

A long-term liability

E.

A current asset

Correct answer is C

No explanation has been provided for this answer.

942.

Which of the following has a debit balance?
i. calls-in-arrears 
ii. cash-in-advance 
iii. share discount

A.

i

B.

ii

C.

iii

D.

ii and iii

Correct answer is D

No explanation has been provided for this answer.

943.

Which of the following is the personal ledger?

A.

Assets account

B.

Discount allowed account

C.

Sales account

D.

Discount received account

E.

Debtors account

Correct answer is E

No explanation has been provided for this answer.

944.

Partners salary is shown in the

A.

Trading account

B.

Profit and loss account

C.

Income and expenditure

D.

Profit and loss appropriation account

E.

Partner's capital account

Correct answer is D

No explanation has been provided for this answer.

945.

Which of the following is not a Nominal Account?

A.

Electricity account

B.

Furnitures and fittings account

C.

Postages and telephone account

D.

Insurance account

E.

Discount allowed account

Correct answer is B

No explanation has been provided for this answer.