WAEC Accounting Past Questions & Answers - Page 19

91.

Resources owned and controlled by a business are classified as

A.

Assets

B.

Capital

C.

Liabilities

D.

Drawings

Correct answer is A

Assets are the resources or properties of a business organization e.g. land and building, premises, motor van etc. It is calculated as Asset =Capital + Liabilities.

 

92.

An increase in provision for doubtful debts would result in

A.

Decrease in net profit

B.

Increase in net profit

C.

Decrease in gross profit

D.

Increase in gross profit

Correct answer is A

Increase in provision for doubtful debt occurs when the current year's provision for doubtful debts is more than the previous year's provision. In the final account, increase in provision for doubtful debts is debited to profit and loss account but in the balance sheet, the increase is added to any previous provision and the total subtracted from the debtors balance. Therefore, it will reduce the net profit from the profit and loss account.

 

93.

A unit of a company capital is

A.

Debenture

B.

Stock

C.

Premium

D.

Share

Correct answer is D

Share can be defined as a unit of capital of a company allocated to an individual. It is the interest of the shareholder in the company mesured by in terms of money for purpose of liability in the first place and of interest in the second.

94.

A trader bought goods worth #16,000 and sold three-quarter of it for #20,000

The margin would be

A.

1/2

B.

1/5

C.

2/5

D.

2/3

Correct answer is B

Margin = Profit/Selling Price x 100

= 4,000/20,000 x 100

= 20%

= 20/100

= 1/5

95.

A trader bought goods worth #16,000 and sold three-quarter of it for #20,000

The gross profit is

A.

#4,000

B.

#8,000

C.

#12,000

D.

#6,000

Correct answer is A

No explanation has been provided for this answer.