WAEC Accounting Past Questions & Answers - Page 275

1,371.

Which of the following is not shown in the trial balance?

A.

Opening stock

B.

Closing stock

C.

Discounts allowed

D.

Discounts received

Correct answer is B

No explanation has been provided for this answer.

1,372.

An example of direct expenses is

A.

Insurance

B.

Carriage inwards

C.

Purchases of raw materials

D.

Royalty

Correct answer is D

No explanation has been provided for this answer.

1,373.

Factory costs excluding prime cost is

A.

Overhead

B.

Material cost

C.

Fixed cost

D.

Administration cost

Correct answer is A

No explanation has been provided for this answer.

1,374.

The manufacturing account is prepared to determine the cost of

A.

Trading

B.

Production

C.

Factory overhead

D.

Raw materials

Correct answer is B

No explanation has been provided for this answer.

1,375.

Which of the following is not an instrument for controlling public expenditure?

A.

Constitution

B.

Financial regulation

C.

Budget

D.

Memorandum

Correct answer is D

No explanation has been provided for this answer.