WAEC Accounting Past Questions & Answers - Page 31

151.

The cost of goods sold for the year is Le200,000 and the mark-up is 30%. The sale for the year is

A.

Le260,000

B.

Le200,000

C.

Le140,000

D.

Le60,000

Correct answer is A

No explanation has been provided for this answer.

152.

A transaction that would cause the cash book balance to be less than the bank statement balance is

A.

Direct debit

B.

Standing order

C.

Bank charges

D.

Unprecedented cheques

Correct answer is D

No explanation has been provided for this answer.

153.

Suspense account is used in the correction of

A.

All errors in the trial balance

B.

Errors that affect the agreement of a trial balance

C.

Errors that do not affect the agreement of a trial balance

D.

Errors that affect the accuracy of the net profit

Correct answer is B

No explanation has been provided for this answer.

154.

         GH¢
Monthly rent payable                  3,000
Rent paid on 01/01/2018          48,000

The balance of rent in the balance sheet would be

A.

Current asset of GH¢36,000

B.

Current asset of GH¢12,000

C.

Current liability of GH¢12,000

D.

Current liability of GH¢48,000

Correct answer is B

No explanation has been provided for this answer.

155.

Use the following information to answer this question

       GH¢
Monthly rent payable                  3,000
Rent paid on 01/01/2018          48,000

Rent expense for 2018 was 

A.

GH¢84,000

B.

GH¢48,000

C.

GH¢36,000

D.

GH¢12,000

Correct answer is C

No explanation has been provided for this answer.