WAEC Accounting Past Questions & Answers - Page 240

1,196.

Which of the following does not relate to government accounting system?

 

A.

Vote

B.

Trial balance

C.

Consolidated fund

D.

Profit and loss account

Correct answer is D

No explanation has been provided for this answer.

1,197.

The head office usually issues goods to branches at

A.

Prime cost

B.

Production cost

C.

Net realisable value

D.

Cost price

Correct answer is D

No explanation has been provided for this answer.

1,198.

The accounting entries for recording cash withdrawal by the proprietor for personal use are, debit

A.

Cash and credit purchases

B.

Purchases and credit drawings

C.

Purchases and credit cash

D.

Drawings and credit cash

Correct answer is D

No explanation has been provided for this answer.

1,199.

Which of the following is a primary source of entry into the debtors ledger?

A.

Suppliers invoice

B.

Returns outward notes

C.

Sales invoices

D.

Payment vouchers 

Correct answer is C

No explanation has been provided for this answer.

1,200.

The purchases Ledger control Account is also referred to as

A.

Total creditors Accounts

B.

Total debitors Account

C.

Cash Account

D.

Personal Account

Correct answer is A

No explanation has been provided for this answer.