WAEC Accounting Past Questions & Answers - Page 256

1,276.

Which of the following is an item of prime cost?

A.

Royalities payable

B.

Factory salaries

C.

Depreciation of plant

D.

Rent of factory building

Correct answer is A

No explanation has been provided for this answer.

1,277.

Opening creditors was N65,000, closing creditors was N41,000. Credit purchases was N200,000 and discount received N3,000. How much was paid to creditors?

A.

₦262,000

B.

₦224,000

C.

₦221,000

D.

₦176,000

Correct answer is C

No explanation has been provided for this answer.

1,278.

Rent owing by a business is shown in the

A.

Trading account

B.

Trial balance

C.

Balance sheet

D.

Cash book

Correct answer is C

No explanation has been provided for this answer.

1,279.

The cost of raw materials consumed is determined in the Manufacturing Account as

A.

Opening stock plus purchases less closing stock

B.

Purchases plus closing stock less opening stock

C.

Cost of materials available plus closing stock

D.

Cost of materials available less opening stock

Correct answer is A

No explanation has been provided for this answer.

1,280.

Which of the following items is found on he credit side of a sales Ledger Control Account?

A.

Credit sales

B.

Debtors cheques dishonoured

C.

Interest on overdue account

D.

Bad debts written off

Correct answer is C

No explanation has been provided for this answer.