WAEC Accounting Past Questions & Answers - Page 85

423.

In which of the following is not stated in the partnership agreement?

A.

Profit sharing ratio

B.

Interest on capital

C.

Interest on fixed asset

D.

Purpose of partnership

Correct answer is D

Although each partnership agreement differs based on business objectives, certain terms should be detailed in the document, including percentage of ownership, division of profit and loss, length of the partnership, decision making and resolving disputes, partner authority, and withdrawal or death of a partner.

424.

Goodwill is recognized in partnership accounts when

A.

The business makes a huge profit

B.

The business has good customer relationship

C.

A partner is dormant

D.

A new partner is admitted

Correct answer is D

Goodwill is recorded in the books only when some consideration in money or money’s worth is paid for it. Thus, in the context of a partnership firm, the need for valuation of goodwill arises at the time of:

  1. Change in the profit sharing ratio amongst the existing partners
  2. Admission of a new partner
  3. The retirement of a partner
  4. Death of a partner
  5. Dissolution of a firm where business is sold as going concern.
  6. Amalgamation of partnership firms

 

425.

The accounting concept that states that a firm's financial affairs must be separated from that of the owner's private transactions is

A.

Business entity

B.

Going concern

C.

Consistency

D.

Duality

Correct answer is A

The business entity concept states that the transactions associated with a business must be separately recorded from those of its owners or other businesses. 

 



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