WAEC Accounting Past Questions & Answers - Page 253

1,261.

The accounting equation is

A.

Capital less current assets amounts to Liabilities

B.

Assets less liabilities amount to capital

C.

Fixed assets and current Liabilities amount to capital

D.

 Capital assets amount to liabilities

Correct answer is B

No explanation has been provided for this answer.

1,262.

The art of recording transactions in books of account is known as

A.

Debiting

B.

Book-keeping

C.

Auditing

D.

Crediting

Correct answer is B

No explanation has been provided for this answer.

1,263.

Which of the following has multiple uses?

A.

Sales journal

B.

Purchases journal

C.

General journal

D.

Returns outwards journal

Correct answer is C

No explanation has been provided for this answer.

1,264.

The purchase of a typewriter for office use was debited to purchases Account. This is an error of

A.

Original entry

B.

Commission

C.

Principle

D.

Omission

Correct answer is C

No explanation has been provided for this answer.

1,265.

Which of the following is a real account item?

A.

Goodwill

B.

Fixtures

C.

Debtors

D.

Interest

Correct answer is B

No explanation has been provided for this answer.