WAEC Accounting Past Questions & Answers - Page 250

1,246.

The capital sum which represents the difference between he asset and liabilities of a society or club is

A.

Working capital

B.

Accumulated fund

C.

Consolidated fund

D.

Reserved capital

Correct answer is B

No explanation has been provided for this answer.

1,250.

Which of the following is not an accounting concept?

A.

Entity

B.

Going-concern

C.

Consistency

D.

Historical cost

Correct answer is D

The following are types of accounting concept; Business Entity, Money Measurement, Going Concern, Accounting Period, Cost Concept, Duality Aspect concept, Realisation Concept, Accrual Concept and Matching Concept