WAEC Accounting Past Questions & Answers - Page 261

1,301.

When both debit and credit entries of a transaction are shown in the cash book, it is described as

A.

Contra entry

B.

Reversal entry

C.

Double entry

D.

Single entry

Correct answer is A

No explanation has been provided for this answer.

1,302.

Books of account are opening by means of a

A.

purchases journal

B.

principal journal

C.

sales journal

D.

returns inward journal

Correct answer is B

No explanation has been provided for this answer.

1,303.

Direct material + direct expenses is

A.

overhead

B.

prime cost

C.

total cost

D.

conversion cost

Correct answer is B

No explanation has been provided for this answer.

1,304.

Which of the following statements is no correct?

A.

profits increase capital

B.

losses reduce capital

C.

drawings reduce capital

D.

drawings increase capital

Correct answer is D

No explanation has been provided for this answer.