WAEC Accounting Past Questions & Answers - Page 35

171.

Subsidiary books of account are used to record transactions

A.

made in the same period

B.

of a similar nature

C.

involving minor amounts

D.

without source documents

Correct answer is D

No explanation has been provided for this answer.

172.

All cash transactions of a not-for-profit making organization are recorded in

A.

three-column cash book

B.

income and expenditure account

C.

subscriptions account

D.

receipts and payments account

Correct answer is B

No explanation has been provided for this answer.

173.

Use the following information to answer this question

Gross profit                     50,400
Discounts relieved            3,300
Discounts allowed             2,500
Net profit                          26,500
Cost of goods sold         184,000

Other operating expenses for the period is

A.

GH¢27,300

B.

GH¢25,700

C.

GH¢24,700

D.

GH¢23,900

Correct answer is C

No explanation has been provided for this answer.

174.

Use the following information to answer this question

 

Gross profit 50,400

Discounts relieved 3,300

Discounts allowed 2,500

Net profit 26,500

Cost of goods sold 184,000

​​​​

Sales for the period is

A.

GH¢234,400

B.

GH¢210,500

C.

GH¢133,600

D.

GH¢76,900

Correct answer is A

No explanation has been provided for this answer.

175.

A business includes 50% mark-up on all its products. This would mean margin of

A.

66 2/3%

B.

66 1/3%

C.

33 2/3%

D.

33 1/3%

Correct answer is D

No explanation has been provided for this answer.