WAEC Accounting Past Questions & Answers - Page 22

106.

The basis of apportionment of insurance on building in departmental accounts is.........

A.

Floor space occupied by the department

B.

Purchase cost of the building

C.

Value of the building

D.

Number of offices in the building

Correct answer is A

No explanation has been provided for this answer.

107.

Interim dividend paid in the year is..........

A.

Debited to the profit and loss account

B.

Debited to the income surplus account

C.

Credited to the profit and loss account

D.

Credited to the income surplus account

Correct answer is A

No explanation has been provided for this answer.

108.

The process of distributing shares to successful applicants is.........

A.

Allocation

B.

Apportionment

C.

Allotment

D.

Application

Correct answer is C

An allotment of shares is when a company distributes newly bought shares to applicants.

109.

The accounting entry for cash realized from the sale of assets on the dissolution of a partnership is debit......

A.

Cash account, credit partners capital account

B.

Asset account; credit cash account

C.

Cash account; credit realization account

D.

Realization account; credit cash account

Correct answer is C

No explanation has been provided for this answer.