WAEC Accounting Past Questions & Answers - Page 29

141.

A reduction n price to encourage prompt payment is........

A.

Trade discount

B.

Quantity discount

C.

Cash discount

D.

Seasonal discount

Correct answer is C

Cash discounts refer to an incentive that a seller offers to a buyer in return for paying a bill before the scheduled due date. The seller would typically reduce a certain amount from the total amount owed to encourage the buyer to make payment faster.

 

142.

Entries in the purchase journal are transferred to the .............

A.

Receivable ledger

B.

Payable ledger

C.

General ledger

D.

Private ledger

Correct answer is B

The purchase journal records all credit purchases. All the entries are then moved to the accounts payable. 

Accounts payable are amounts due to vendors or suppliers for goods or services received that have not yet been paid for.

143.

The apportionment of the cost of a fixed asset to the profit and loss account is termed?

A.

Expense

B.

Depreciation

C.

Loss

D.

Appreciation

Correct answer is B

No explanation has been provided for this answer.

144.

The claim of a proprietor of a business entity on its assets is................

A.

Liabilities

B.

Capital

C.

Drawings

D.

Funds

Correct answer is C

Drawings is the money withdrawn from a business by its owners for personal use. A drawing account is used primarily for businesses that are taxed as sole proprietorships or partnerships.

 

145.

A document forwarded to a supplier showing unsatisfactory goods is................................

A.

Debit note

B.

Credit note

C.

Invoice

D.

Waybill

Correct answer is A

No explanation has been provided for this answer.