WAEC Accounting Past Questions & Answers - Page 288

1,436.

Which of the following bases of accounting does not make allowance for depreciation?

A.

Cash basis

B.

Accrual basis

C.

Matching basis

D.

Commitment basis

Correct answer is C

No explanation has been provided for this answer.

1,437.

Which of the following formulae is used to calculate stock turnover rate?

 

A.

\(\frac{sales}{\text{average stock}}\)

B.

\(\frac{\text{cost of sales}}{\text{average stock}}\)

C.

\(\frac{\text{cost of sales}}{\text{opening stock}}\)

D.

\(\frac{\text{cost of production}}{\text{average stock}}\)

Correct answer is B

The inventory turnover ratio formula is the cost of goods sold divided by the average inventory for the same period.

1,438.

In the absence of partnership agreement, profits and losses are shared

A.

In the ratio of capitals

B.

Equally

C.

In the ratio of drawings

D.

According to services rendered

Correct answer is B

No explanation has been provided for this answer.

1,439.

Which of the following is not an accounting convention?

A.

Maternity

B.

Consistency

C.

Business entity

D.

Periodicity

Correct answer is C

No explanation has been provided for this answer.

1,440.

The accounting principle which states that for every debit entry, there is a corresponding credit entry is recognized by

A.

Realization concept

B.

Entity concept

C.

Going cornvern concept

D.

Dual aspect concept

Correct answer is D

No explanation has been provided for this answer.