WAEC Accounting Past Questions & Answers - Page 297

1,481.

Subscription prepared by members is recorded in the balance sheet of a club as a

A.

Current liability

B.

Current asset

C.

Fixed asset

D.

Long term liability

Correct answer is A

No explanation has been provided for this answer.

1,482.

In the absence of an agreement, partners share profits

A.

Based on activeness of a partner

B.

Based on capital contribution

C.

On patronage basis

D.

On equal basis

Correct answer is D

No explanation has been provided for this answer.

1,483.

As a basis for assessing future usage, fixed assets are shown at

A.

Selling price

B.

Cost price

C.

Cost plus residual value

D.

Net book value

Correct answer is B

No explanation has been provided for this answer.

1,484.

Which of the following books of original entry is used to record all payments and receipt by cash or cheque?

A.

Sales day book

B.

Cash book

C.

Purchase day book

D.

General journal

Correct answer is B

No explanation has been provided for this answer.

1,485.

Which of the following is a prime cost?

A.

Royalty

B.

Salary

C.

Commission

D.

Discounts allowed

Correct answer is A

Prime cost is the direct cost incurred during production. Royalty is paid on production basis and on sales basis. If it is paid on production basis then it is considered direct expense (prime cost) and debited to Trading Account.