WAEC Accounting Past Questions & Answers - Page 329

1,641.

The double entry principle states that

A.

Every debit entry must have a corresponding credit entry

B.

Every credit entry must have a corresponding double entry

C.

Every debit must must have a corresponding double entry

D.

Every assets must have a corresponding liability

Correct answer is A

No explanation has been provided for this answer.

1,642.

In the preparation of bank reconciliation statement cheque are

A.

Added to the balance as per bank statement

B.

Deduced from the the balance as per bank statement

C.

Added to the balance as per bank statement

D.

Ignored totally

Correct answer is A

Using the cash balance shown on the bank statement, add back any deposits in transit. Deduct any outstanding checks. This will provide the adjusted bank cash balance. Next, use the company's ending cash balance, add any interest earned and notes receivable amount.

 

All balances should be added to the bank statement

1,643.

A temporary difference of bank occurs in only one account with the second figure stated, this is an error of

A.

Adjustment account

B.

Suspense account

C.

Imprest account

D.

Appropriation account

Correct answer is B

No explanation has been provided for this answer.

1,644.

The balance in a sales Ledger Counter Account indicates the

A.

Difference between debtors and creditors

B.

Total sales

C.

Total purchases

D.

Total debtors

Correct answer is D

It represents the total balance of credit sales otherwise known as trade debtors

1,645.

Which of the following is added to the proprietor's capital?

A.

Net profit

B.

Gross profit

C.

Net sales

D.

Gross sales

Correct answer is A

Net profit is the actual profit after working expenses not included in the calculation of gross profit have been paid. That is, it is the profit after expenses have been deducted from gross profit. It makes up part of the business capital called plough-back profit.