WAEC Accounting Past Questions & Answers - Page 58

286.

A credit purchase of N200 from Osae was posted to the account of Osei. This is an error of 

A.

Principle

B.

Commission

C.

Omission

D.

Original entry

Correct answer is B

No explanation has been provided for this answer.

287.

The double entry for interest on drawings by a partner is: debit 

A.

Partner's Current Account; credit Appropriation Account

B.

Profit and Loss Account: credit Interest Account

C.

Appropriation Account credit Partner's Current Account

D.

Interest Account: credit Profit and Loss Account

Correct answer is A

No explanation has been provided for this answer.

288.

When bank charges are discovered in a bank statement, the adjustment is effected in the 

A.

Bank reconciliation statement

B.

Cash book

C.

Suspense account

D.

Bank loan account

Correct answer is B

No explanation has been provided for this answer.

289.

A debit entry in a fixed asset account represents


 

A.

An increase in the fixed asset account

B.

A decrease in the fixed asset account

C.

A profit on disposal of the fixed asset

D.

A loss on disposal of the fixed asset

Correct answer is A

No explanation has been provided for this answer.