WAEC Accounting Past Questions & Answers - Page 61

301.

Interim dividend paid in a year is 

A.

Debited to the Income Surplus Account/ Profit and Loss Appropriation Account

B.

Credited to the Income Surplus Account Profit and Loss Appropriation Account

C.

Debited to the Profit and Loss Account

D.

Credited to the Profit and Loss Account

Correct answer is A

No explanation has been provided for this answer.

302.

Uncredited cheques refer to cheques not yet credited

A.

In the cash book

B.

By the bank

C.

By the drawer

D.

In the ledger

Correct answer is A

No explanation has been provided for this answer.

303.

An effect of increase in the provision for depreciation is 

A.

Decrease in gross profit

B.

Increase in net profit

C.

Increase in gross profit

D.

Decrease in net profit

Correct answer is C

No explanation has been provided for this answer.

304.

The partner whose liability goes beyond his capital is a

A.

Nominal partner

B.

General partner

C.

Limited partner

D.

Dormant partner

Correct answer is B

No explanation has been provided for this answer.