WAEC Accounting Past Questions & Answers - Page 59

291.

The net book value of the machine as at 31st December 2017 was

A.

44,000

B.

41,200

C.

39,000

D.

38,760

Correct answer is B

No explanation has been provided for this answer.

293.

The document used to correct an undercharge on an invoice is

A.

Credit note

B.

Debit note

C.

Receipt

D.

Voucher

Correct answer is B

No explanation has been provided for this answer.

294.

The concept that recognizes revenue at the time of sale and not only when cash is received is 

A.

Cost concept

B.

Realization concept

C.

Accrual concept

D.

Duality concept

Correct answer is B

No explanation has been provided for this answer.

295.

An example of a nominal account is

A.

Kofi and Ali Account

B.

Plant and Machinery Account

C.

Profit and loss account

D.

Cash and bank account

Correct answer is C

No explanation has been provided for this answer.