WAEC Accounting Past Questions & Answers - Page 313

1,561.

When a transaction is completely left out from the books, it is an error of

A.

Commission

B.

Omission

C.

Principle

D.

Compensation

Correct answer is B

No explanation has been provided for this answer.

1,562.

Which of the following is not recorded in a partnership appropriation account?

A.

Interest on capital

B.

Partners drawings

C.

Share of profit

D.

Interest on drawings

Correct answer is B

No explanation has been provided for this answer.

1,563.

The reduction in value of goodwill is

A.

Amortization

B.

Appreciation

C.

Depletion

D.

Depreciation

Correct answer is A

No explanation has been provided for this answer.

1,564.

Another name for owner's equity is

A.

Loan

B.

Debtors

C.

Capital

D.

Overdraft

Correct answer is C

No explanation has been provided for this answer.

1,565.

Expenses accured at the end of the accounting year is treated in the balance sheets as

A.

Current assets

B.

Current liability

C.

Fixed assets

D.

Long-term liability

Correct answer is B

No explanation has been provided for this answer.