WAEC Accounting Past Questions & Answers - Page 52

256.

The internal users of accounting information are the

A.

Creditors

B.

Employees

C.

Investors

D.

Customers

Correct answer is B

No explanation has been provided for this answer.

257.

The accounting equation of a business shows the

A.

Current assets and current liabilities only

B.

Difference between current assets and liabilities

C.

Assets and the sources of financing them

D.

Owner's interest in the business only

Correct answer is C

No explanation has been provided for this answer.

258.

A business extracted its trial balance and discovered that the total of the credit side exceeded the total of the debit side. Pending further investigation, the difference would be 

A.

Credited to suspense account

B.

Debited to suspense account

C.

Credited to Profit and Loss Account

D.

Debited to Profit and Loss Account

Correct answer is B

No explanation has been provided for this answer.

259.

The concept that guides a firm to adopt a regular method of recording transactions in its books over a period is

A.

Periodicity concept

B.

Consistency concept

C.

Going concern concept

D.

Historical cost concept

Correct answer is B

No explanation has been provided for this answer.

260.

An example of a real account is 

A.

Computer Repairs Account

B.

Computer Insurance Account

C.

Office Computer Account

D.

Depreciation of Computer Account

Correct answer is C

No explanation has been provided for this answer.