WAEC Accounting Past Questions & Answers - Page 254

1,266.

Which of the following transactions is posted to the nominal ledger?

A.

Discounts allotted to customers

B.

Cash paid by a customer

C.

Purchase of fixed asset for cash

D.

Cash paid to suppliers

Correct answer is A

No explanation has been provided for this answer.

1,267.

Which of the following is not a source document?

A.

Cheque stub

B.

Cash receipt

C.

Invoice

D.

Cash book

Correct answer is D

A source document is an original document that contains the details of a business transaction. That is, it contains all the information on the goods and services bought, sold, or paid for by a business.

The most common documents are:

  • Checks.
  • Invoices.
  • Receipts.
  • Credit memos.
  • Employee time cards.
  • Deposit slips.
  • Purchase orders.

From the options above, a cashbook is a not a source document rather, it is a book used in recording the cash transactions of a business.

1,268.

Which of the following items is found in the credit column of the trial balance?

A.

Provision for doubtful debts

B.

Bad debts written off

C.

Carriage inwards

D.

Carriage outwards

Correct answer is A

No explanation has been provided for this answer.

1,270.

Which of the following errors would affect the agreement of the agreement of the trial balance totals?

A.

Commission

B.

Omission

C.

Single entry

D.

Original entry

Correct answer is C

No explanation has been provided for this answer.