WAEC Accounting Past Questions & Answers - Page 317

1,581.

The sales ledger control account is also referred to as

A.

Bought ledger control account

B.

Purchases account

C.

Total debtors account

D.

Total creditor account

Correct answer is C

The debtors control account is also known as the sales ledger control account. This name is sometimes used for this account because it reflects the total of the business debtors or goods sold on credit

 

1,582.

Which of the following is not found in the personal ledger?

A.

Debtors account

B.

Creditors account

C.

Capital account

D.

Nominal account

Correct answer is C

Personal ledger is a book or a computer document in which details of money owed to or by particular people are recorded: The personal ledger will contain a separate account for each supplier and customer

 

1,583.

If creditors at 1\1\10 were Le 3,000; creditors at 31/12/10 Le 5,500 and payments to creditors Le 29,000. The purchases figure for 2010 is

A.

Le 34,500

B.

Le 32,000

C.

Le 31,500

D.

Le 26,500

Correct answer is C

29000 - 3000 = 26000

26000 + 5500 = 31500

 

1,584.

Partners whose liabilities are restricted to their financial contribution to the partnership in the event of winding up are

A.

Ordinary partners

B.

Limited partners

C.

Dormant partners

D.

Sleeping partners

Correct answer is B

Limited partner is a partner in a company or venture whose liability towards its debts is legally limited to the extent of their investment.

 

1,585.

The portion of authorized capital that has been allotted to subscribers

A.

Called up capital

B.

Paid up capital

C.

Issued capital

D.

Nominal capital

Correct answer is C

The Issued Capital refers to the number of shares issued by the company to the shareholders. In other words, the shares allotted or subsequently held by the shareholders is called the issued capital.