WAEC Accounting Past Questions & Answers - Page 46

227.

Carriage outward expenses of a business are treated in the 

A.

Balance sheet

B.

Income surplus account

C.

Profit and loss account

D.

Trading account

Correct answer is C

No explanation has been provided for this answer.

228.

The prudence concept demands that 

A.

Care is exercised in recognition of profit

B.

Loss should be anticipated

C.

Profit should be reported

D.

Income should be recognized and disclosed

Correct answer is A

No explanation has been provided for this answer.

229.

Which of the following accounts are found in the nominal ledger?
I. Advertising
ll.Motor repairs
lll. Additions to the motor vehicle

A.

Materiality

B.

Periodicity

C.

Objectivity

D.

Conservatism

Correct answer is C

No explanation has been provided for this answer.

230.

The accounting concept that provides that accounting statements should not be influenced by personal opinion is

A.

Materiality

B.

Periodicity

C.

Objectivity

D.

Conservatism

Correct answer is C

No explanation has been provided for this answer.