WAEC Accounting Past Questions & Answers - Page 26

126.

The amount set aside out of profits to strengthen the financial position of the business is

A.

Position

B.

Reserve

C.

Depreciation

D.

Surplus

Correct answer is B

A reserve is profits that have been appropriated for a particular purpose. Reserves are sometimes set up to purchase fixed assets, pay an expected legal settlement, pay bonuses, pay off debt, pay for repairs and maintenance, and so forth.

 

127.

Sales--------------- 120,000
Purchase-----------100,000
Opening stock-----10,000
Closing stock------20,000

The gross profit or loss is?

A.

Le 30,000 profit

B.

Le 20,000 profit

C.

Le 10,000 loss

D.

Le 30,000 loss

Correct answer is A

Opening stock-------------       10,000      Sales --------- 120,000
Purchase-------------------      100,000
                                            110,000
Less: Closing stock-----------20,000
Cost of goods sold-------       90,000                              90,000
Gross profit                                                                    30,000

 

128.

Use the information below to answer the question that follows

Sales--------------- 120,000
Purchase-----------100,000
Opening stock-----10,000
Closing stock------20,000

The cost of goods sold is.........

A.

Le 120,000

B.

Le 110,000

C.

Le 90,000

D.

Le 30,000

Correct answer is C

Cost of goods sold = opening stock + purchase - closing stock

10,000 + 100,000 - 20,000 = 90,000

129.

The wages of an office cleaner is classified as

A.

Direct labour cost

B.

Direct expenses

C.

Factory overhead

D.

Administrative overhead

Correct answer is D

Administrative overhead is those costs not involved in the development or production of goods or services. Administrative overhead is those costs not involved in the development or production of goods or services.

130.

Cost of goods sold is calculated as...................

A.

Opening stock+ purchase - closing

B.

Opening stock + sales - closing stock

C.

Opening stock + purchase + closing stock

D.

Opening stock + sales + closing stock

Correct answer is A

Starting inventory + purchases − ending inventory = cost of goods sold