WAEC Accounting Past Questions & Answers - Page 25

121.

Use the following information to answer the question that follows

       N
Direct material used-----------------64,000
Direct labour--------------------------30,000
Production overheads--------------22,000
Work-in-progress at beginning-----9,000
Work-in-progress at close---------14,000

Prime cost of production is?

A.

N64,000

B.

N94,000

C.

N111,000

D.

N116,000

Correct answer is B

Prime cost = Direct materials cost + Direct labor cost

64,000 + 30,000 = 94,000

122.

One of the components of factory overhead is............

A.

Raw materials consumed

B.

Manufacturing wages

C.

Carriage inwards

D.

Depreciation of plant and machinery

Correct answer is D

Costs that support production but are not direct materials or direct labor are considered overhead. It includes;

  • Depreciation of equipment and factory facilities.
  • Rent, property taxes, insurance, and utilities.
  • Employment costs for supervisors, maintenance and quality control staff, and any other on-site employees who aren't physically making signs.

 

123.

In a manufacturing account, royalties paid

A.

Debited to the trading account

B.

Credited to the profit and loss account

C.

Credited to the manufacturing account

D.

Debited to the manufacturing account

Correct answer is D

 Royalty paid on the basis of output (manufacturing) is debited to the Trading or Manufacturing Account as it is considered a normal business expenditure.


 

124.

A credit entry is made in the plant and machinery account for the ......................

A.

Purchase of an additional plant and machinery

B.

Sale of plant and machinery

C.

Maintenance of plant and machinery

D.

Appreciation of plant and machinery

Correct answer is B

No explanation has been provided for this answer.

125.

A fall in the value of a fixed asset due to technological changes is described as?

A.

Superfluity

B.

Wear and tear

C.

Obsolescence

D.

Depletion

Correct answer is C

Obsolescence is a process by which a machine, or in this case, a fixed asset becomes outdated, no longer used or losses value as a result of changes in the level of technology