WAEC Accounting Past Questions & Answers - Page 198

986.

A suspense Account is used to

A.

Record difference in the books until errors are located

B.

Accumulate debit and credit balances

C.

Accommodate debit balances of profit statements

D.

Record accounts of the general ledger

Correct answer is A

No explanation has been provided for this answer.

987.

The main classes of shares are

A.

Preference shares and roghts issue

B.

Fixed shares and current share

C.

Ordinary shares and preference shares

D.

Redeemable shares and Irredeemable shares

Correct answer is C

No explanation has been provided for this answer.

988.

Dividend proposed by a company is shown in its Balance Sheet as

A.

Current asset

B.

Current liability

C.

Long-term liability

D.

Fixed asset

Correct answer is B

No explanation has been provided for this answer.

989.

Which of the following is not a revenue expenditure?

A.

Repair of generating set

B.

Purchase of inventory

C.

Extension of building

D.

Payment of subscription

Correct answer is C

No explanation has been provided for this answer.

990.

Company tax paid is debited to

A.

Profit and loss appropriation

B.

Manufacturing account

C.

Profit and loss account

D.

Trading account

Correct answer is A

No explanation has been provided for this answer.