WAEC Accounting Past Questions & Answers - Page 66

326.

Kadiri paid his debt to Suleman by cheque. The accounting entries in Kadiri s books are: debit

 

A.

Bank Account; credit Suleman's Account

B.

Bank Account, credit Debtors Account

C.

Suleman's Account; credit Bank Account

D.

Suleman's Account; credit Cash Account

Correct answer is C

No explanation has been provided for this answer.

327.

In public sector accounting, salaries of employees are classified as 

A.

Capital expenditure

B.

Capital receipt

C.

Recurrent expenditure

D.

Recurrent receipt

Correct answer is C

No explanation has been provided for this answer.

329.

Use the following information to answer questions the question below


                         01/01/17    31/12/17
Trade creditors   630,000    780,000
Stock                 540,000     480,000
Trade creditors
Stock
Cash paid to trade creditors in 2017 was N2,700,000. 00

The cost of goods sold was? 

A.

N3,330,000

B.

N2,910,000

C.

N2,760,000

D.

N2,610,000

Correct answer is B

No explanation has been provided for this answer.

330.

ln a not-for-profit organization, the accumulated fund is

A.

Current assets plus fixed assets less total liabilities

B.

Long-term liabilities plus current liabilities

C.

Fixed assets plus current assets plus long-term liabilities

D.

Fixed assets less long-term liabilities less current liabilities

Correct answer is A

No explanation has been provided for this answer.