WAEC Accounting Past Questions & Answers - Page 21

101.

 ''Below the line'' item in public sector accounting means such an item is.........

A.

Not budgeted for in the current fiscal year

B.

Less than what is budgeted for

C.

Budgeted for in the current fiscal year

D.

To be carried forward to the next fiscal year

Correct answer is A

In public sector accounting, an item categorized as ''below the line'' is an income or expense in accounting which have no noticeable effect on company profits in the current period.

It means the item does not affect the profit or loss from normal operations for that accounting period.

102.

The authority to incur expenditure in the public sector is.........

A.

Warrant

B.

Vote

C.

Budget

D.

Voucher

Correct answer is A

No explanation has been provided for this answer.

105.

Under the cost method in branch accounting, branch gross profit is disclosed in the..........

A.

Goods sent to branch account

B.

Branch debtors account

C.

Branch stock account

D.

Branch stock adjustment account

Correct answer is C

No explanation has been provided for this answer.