WAEC Accounting Past Questions & Answers - Page 220

1,096.

Use the following information to answer the Question 

\(\begin{array}{c|c} July & 1 & \text{cash in hand, N420, Cash at Bank} & N6,500 \\ & 2 & \text{Paid Asaolu T. by cheque} & N1,500 \\ & 5 & \text{Paid transport by cash} & N42 \\ & 9 & \text{Received cheque from Olawoyin} & N3,600 \\ & 15 & \text{Cash sales to date} & N1,800 \\ & 17 & \text{Paid Haruna by cheque} & N1,200 \\ & 19 & \text{Paid Umana by cash} & N100 \\ & 31 & \text{Paid wages by cash} & N1,500 \end{array}\)

The cash in hand on 31st July is

A.

N2,220

B.

N2,078

C.

N1,642

D.

N578

Correct answer is D

The cash at hand refers to the amount of money that your business has immediately available on the last day of the reporting period. Hence we have;

Income = 420 + 1800 = 2220

Expense = 42 + 100 + 1500 = 1642

2220 - 1642 = 578

1,097.

The vote book in governmental accounting is used to

A.

Register the name of voters

B.

Control expenditure

C.

Record government revenue

D.

Record taxes paid

Correct answer is B

No explanation has been provided for this answer.

1,098.

Deferred charges are also known as

A.

Prepayment

B.

Accrued expenses

C.

Accruals

D.

Deferred income

Correct answer is A

No explanation has been provided for this answer.

1,099.

Which of the following will not make a trial balance total to agree?

A.

Incomplete posting in the ledger accounts

B.

Double entry for each transaction

C.

Omission of a transaction from the ledger

D.

Wrong entry of correct amount into different groups of accounts

Correct answer is A

No explanation has been provided for this answer.

1,100.

Profit expressed as a proportion of cost price is

A.

Gross profit

B.

Mark-up

C.

Margin

D.

Profit percentage

Correct answer is B

No explanation has been provided for this answer.