WAEC Accounting Past Questions & Answers - Page 39

191.

Net profit of a sole proprietor is transferred to the

A.

Profit and loss account

B.

Profit and loss appropriation account

C.

Capital account

D.

Drawings account

Correct answer is C

No explanation has been provided for this answer.

192.

Goods returned to the supplier is recorded in the accounts as: debit

A.

Sales Returns Account; credit Suppliers' Account

B.

Purchases Returns Account; credit Supplier's Account

C.

Supplier's Account; credit Purchases Returns Account

D.

Supplier's Account; credit Purchases Account

Correct answer is C

No explanation has been provided for this answer.

193.

Where partners maintain a fluctuating capital account, partners' share of profit is credited to

A.

Capital account

B.

Profit and loss appropriate account

C.

Current account

D.

Profit and loss account

Correct answer is A

No explanation has been provided for this answer.

194.

A limitation of the money measurement concept is that

A.

it results in inaccurate financial statements

B.

financial statement is not easily understood

C.

important non-monetary activities are not reported

D.

the reports are not comparable to that of other businesses

Correct answer is C

No explanation has been provided for this answer.

195.

An amount set aside to meet expenses whose value is not certain is a 

A.

Reserve

B.

Liability

C.

Provision

D.

Prepayment

Correct answer is C

No explanation has been provided for this answer.