WAEC Accounting Past Questions & Answers - Page 40

196.

A reserve is an amount 

A.

Set aside from profit for an unknown liability

B.

Of loss from trading activities

C.

Of profit from trading activities

D.

Set aside from profit for a specific purpose

Correct answer is D

No explanation has been provided for this answer.

199.

Which of the following is not a method of charging goods to the branch by its head office?

A.

Net realizable value

B.

Cost price

C.

Cost-plus profit

D.

Selling price

Correct answer is B

No explanation has been provided for this answer.

200.

The accounting entries when goods are sold on credit at the branch are debit

A.

Branch Debtors Account; credit Sales Accounts

B.

Branch Current Account; credit Head Office Current Account

C.

Branch Debtors Account; credit Head Office Current Account

D.

Head Office Current Account; credit Sales Accounts

Correct answer is B

No explanation has been provided for this answer.