WAEC Accounting Past Questions & Answers - Page 251

1,251.

The double entry for refund of unsuccessful application monies is debit

A.

Application for shares account, credit bank account

B.

Bank account, credit application for shares account

C.

Allotment account, credit bank account

D.

Cash account, credit bank account 

Correct answer is A

No explanation has been provided for this answer.

1,252.

The term bad debt is used to describe 

A.

A debt that cannot be recovered

B.

A debt that is long over due

C.

An overcharge on a debtor's account

D.

A debt owned by a former employee

Correct answer is A

No explanation has been provided for this answer.

1,253.

A provision is

A.

An amount set out of profit for other uses

B.

An amount of loss from trading activities

C.

An expense of buisiness to be paid for in cash

D.

A loss in value of all business assets

Correct answer is A

No explanation has been provided for this answer.

1,254.

Carriage inward expenses of a business is treated in

A.

Trading account

B.

Balance sheet

C.

Appropriation account

D.

Profit and loss account

Correct answer is A

No explanation has been provided for this answer.

1,255.

Which of the following belongs to the normal ledger?

A.

Salaries account

B.

Fixtures account

C.

Stock account

D.

Debtors account

Correct answer is A

No explanation has been provided for this answer.