WAEC Accounting Past Questions & Answers - Page 43

211.

Where there is no agreement between the partners, the Partnership Act states that 

A.

5% interest is to be paid on capital

B.

Profit and losses are to be shared in proportion to their capital

C.

50% interest is to be charged on drawings

D.

No salary is to be paid to partners

Correct answer is B

No explanation has been provided for this answer.

212.

In a not-for-profit making organization, the Receipts and Payments Accounts is the equivalent of

A.

Profit and Loss Accounts

B.

Income and expenditure Accounts

C.

Cash Book

D.

Balance Sheet

Correct answer is C

No explanation has been provided for this answer.

213.

A statement of affairs shows 

A.

Receipt and payments

B.

Revenue and expenditure

C.

Financial position

D.

Profit or loss

Correct answer is C

No explanation has been provided for this answer.

214.

Donations to a club are

A.

Credited to the Income and Expenditure Account

B.

Credit to the Receipts and Payments Account

C.

Debited to the Income and Expenditure Account

D.

Debited to Donation Accounts

Correct answer is A

No explanation has been provided for this answer.

215.

A trader sells goods at an average margin of 20%. His cost of sales for the month amounted to N720,000. What is his profit figure? 

A.

N900,000

B.

N864,000

C.

N840,000

D.

N180,000 

Correct answer is B

No explanation has been provided for this answer.