WAEC Accounting Past Questions & Answers - Page 34

166.

An amount set aside out of profit for a specific purpose is a

A.

Reserve

B.

Liability

C.

Provision

D.

Discount

Correct answer is A

No explanation has been provided for this answer.

167.

The concept the enables a business to determine the actual profit or loss for a particular period is

A.

accrual concept

B.

business entity concept

C.

consistency concept

D.

going concern concept

Correct answer is A

No explanation has been provided for this answer.

168.

Manufacturing account is prepared to determine the

A.

cost of goods sold

B.

cost of goods produced

C.

profit on goods produced

D.

value of work-in-progress

Correct answer is B

No explanation has been provided for this answer.

169.

Accounting information that is useful for the intended purpose and would make a difference in decision making is 

A.

Comparable

B.

Consistent

C.

Relevant

D.

Reliable

Correct answer is A

No explanation has been provided for this answer.

170.

Members of a not-for-profit making organization

A.

earn dividend on their contributions

B.

do not receive surplus at the end of the year

C.

are paid interest on their contributions

D.

share profits according to their contributions

Correct answer is B

No explanation has been provided for this answer.