WAEC Accounting Past Questions & Answers - Page 44

216.

Which of the following accounts or statements is used to determine credit purchase figures in incomplete records?

A.

Bank Account

B.

Control Account

C.

Profit and Loss Account

D.

Statement of Affairs

Correct answer is B

No explanation has been provided for this answer.

217.

A disadvantage of single entry system of book-keeping is that

A.

The profit for the period is reduced

B.

It is difficult to determine profit for the period

C.

Total sales for the period is reduced

D.

The owner of the firm withdraws money from the enterprise

Correct answer is B

No explanation has been provided for this answer.

218.

Which of the following items will appear in the Total Creditors Account?

A.

Discount allowed

B.

Credit sales

C.

Discount received

D.

Cash purchases

Correct answer is A

No explanation has been provided for this answer.

219.

The purpose of keeping Sales and Purchases Ledger Control Account is to 

A.

Match credit sales and credit purchases

B.

Equate debtors balance to creditors balance

C.

Verify total debtors and total creditors balances

D.

Determine cash sales and cash purchases

Correct answer is C

No explanation has been provided for this answer.

220.

In a manufacturing enterprise depreciation of plant is treated in the

A.

Trading account

B.

Profit and loss account

C.

Manufacturing account

D.

Appropriation account

Correct answer is C

No explanation has been provided for this answer.