WAEC Accounting Past Questions & Answers - Page 236

1,176.

The excess of current assets over current liabilities is

A.

Authourized share capital

B.

Working capital work

C.

Loan capital

D.

Called-up capital

Correct answer is B

No explanation has been provided for this answer.

1,177.

Shares sold at the nominal value are issued at

A.

A discount

B.

A premium

C.

A loss

D.

Par

Correct answer is D

No explanation has been provided for this answer.

1,178.

Sale of goods for N600 to Ade was not posted, This is an error of

A.

Omission

B.

Commission

C.

Principle

D.

Compensation

Correct answer is A

No explanation has been provided for this answer.

1,179.

Which of the following is a capital expenditure?

A.

Salaries and wages

B.

Stationery

C.

Repairs of motor vehicle

D.

Purchase of furniture

Correct answer is D

No explanation has been provided for this answer.

1,180.

Which of the following is not an intangible asset?

A.

Lincence

B.

Patents

C.

Trademarks

D.

Fixtures

Correct answer is D

No explanation has been provided for this answer.