WAEC Accounting Past Questions & Answers - Page 32

156.

Accounting concepts are rules of accounting which are to be

A.

Taught in all accounting classes

B.

Implemented by all professional bodies

C.

Followed in the preparation of financial statements

D.

Applied in correction of business errors

Correct answer is C

No explanation has been provided for this answer.

157.

Provision is made in the accounts when the amount involved in the anticipated loss is

A.

Too much

B.

Not significant

C.

Not certain

D.

Well known

Correct answer is C

No explanation has been provided for this answer.

158.

Wages accrued is shown in the balance sheet as 

A.

An asset

B.

An income

C.

An expense

D.

A liability

Correct answer is D

No explanation has been provided for this answer.

159.

Use the following information to answer this question.

Cost of assets (01/01/18) ₦ 600,000. Annual depreciation charge is 15% on reducing balance basis.

The net book value of the asset at 31/12/19 is

A.

₦523,500

B.

₦510,000

C.

₦433,500

D.

₦420,000

Correct answer is C

No explanation has been provided for this answer.

160.

Use the following information to answer this question.

Cost of assets (01/01/18) ₦ 600,000. Annual depreciation charge is 15% on reducing balance basis.

Depreciation for the year 2019 is 

A.

₦180,000

B.

₦166,500

C.

₦90,000

D.

₦76,500

Correct answer is D

No explanation has been provided for this answer.