WAEC Accounting Past Questions & Answers - Page 37

181.

The petty cash account has an imprest of GH¢36,000 and a debit balance of GH¢10,000 at the end of the month.The reimbursement required would be

A.

GH¢46,000

B.

GH¢36,000

C.

GH¢26,000

D.

GH¢10,000

Correct answer is C

No explanation has been provided for this answer.

182.

Lima paid off debt of D2,500 owed to Dongo by cash. The entries in lima's book are: debit

A.

Cash D2,500; credit Dongo D2,500

B.

Dongo D2,500; credit cash D2,500

C.

Bad debt D2,500; credit Dongo D2,500

D.

Dongo D2,500; credit bad debt D2,500

Correct answer is B

No explanation has been provided for this answer.

183.

The accounting principle of double entry states that

A.

debit the giver and credit the receiver

B.

assets must be equal to capital plus liabilities

C.

every debit entry must have a corresponding credit entry

D.

debit entries increase liabilities while credit entries increase

Correct answer is C

No explanation has been provided for this answer.

184.

Recurrent expenditure of a local government include

A.

Erection of market stalls

B.

Repayment of loans

C.

Purchase of office equipment

D.

Purchase of office stationery

Correct answer is D

No explanation has been provided for this answer.

185.

Accounts of fixed assets are kept in the

A.

Purchases ledger

B.

Private ledger

C.

Sales ledger

D.

General ledger

Correct answer is D

No explanation has been provided for this answer.