WAEC Accounting Past Questions & Answers - Page 279

1,392.

Which of the following is not a subsidiary book?

A.

Sales journal

B.

Cash book

C.

Purchases ledger

D.

General journal

Correct answer is C

No explanation has been provided for this answer.

1,393.

Which of the following is not part of cost of production?

A.

Direct material cost

B.

Direct wages

C.

Factory overheads

D.

Administrative overheads

Correct answer is D

No explanation has been provided for this answer.

1,394.

Mark-up on goods sent to branch are recorded in the books by crediting

A.

Stock adjustment account; debiting branch stock account

B.

Goods sent to branch accounts; debiting branch stock account

C.

Bank stock account; debiting stock adjustment account

D.

Branch stock account; credit cash account

Correct answer is C

No explanation has been provided for this answer.

1,395.

Payment for shares in installments is done by means of

A.

Calls

B.

Circulars

C.

Subscription

D.

Invitation

Correct answer is A

No explanation has been provided for this answer.