WAEC Accounting Past Questions & Answers - Page 336

1,676.

A credit balance is

A.

A liability or an expense

B.

An expenditure or an income

C.

An asset or an expense

D.

An income

Correct answer is B

No explanation has been provided for this answer.

1,677.

The capital of a sole trader changes as a result of

A.

Paying wages by cash

B.

Equipment purchased by cheque

C.

Drawing by cheque

D.

Purchase on credit

Correct answer is C

No explanation has been provided for this answer.

1,678.

Which of the following is not a characteristic of trial balance?

A.

It has columns for debit and credit balances

B.

Total of debit balance equals total of credit balance

C.

It is a statement

D.

It is an account

Correct answer is D

No explanation has been provided for this answer.

1,679.

The lodgement of business cash into the business bank account is an example of

A.

Contra entry

B.

Bank reconciliation

C.

Self-balancing ledger

D.

Reversal entry

Correct answer is A

No explanation has been provided for this answer.

1,680.

The distinguishing feature between a two-column cash book is

A.

Discount column

B.

Cash column

C.

Bank column

D.

Ledger folio

Correct answer is A

No explanation has been provided for this answer.