WAEC Accounting Past Questions & Answers - Page 94

466.

Use the following information and answer the question below.

Oruma Ltd issued 300,000 ordinary shares at N100 each. Applications were received for 200,000 shares and all those who applied, paid in full.
 

The authorized share capital is

A.

N300,000

B.

N250,000

C.

N200,000

D.

N150,000

Correct answer is A

The authorized capital of a company is the maximum amount of share capital that the company is authorized by its constitutional documents to issue to shareholders. 

 

467.

Use the following information and answer the question below.

Oruma Ltd issued 300,000 ordinary shares at N100 each. Applications were received for 200,000 shares and all those who applied, paid in full.

The unsubscribed share capital is

A.

N300,000

B.

N250,000

C.

N200,000

D.

N150,000

Correct answer is D

No explanation has been provided for this answer.

468.

Use the following information and answer the question below.

Oruma Ltd issued 300,000 ordinary shares at N100 each. Applications were received for 200,000 shares and all those who applied, paid in full.

The subscribed share capital is

A.

N300,000

B.

N250,000

C.

N200,000

D.

N150,000

Correct answer is C

No explanation has been provided for this answer.

469.

When allotments have been fully paid, subscribers are referred to as

A.

Allotters

B.

Applicants

C.

Non-members

D.

Shareholders

Correct answer is B

No explanation has been provided for this answer.

470.

In preparing partnership accounts, interest on drawings is debited to current accounts and credited to

A.

Capital account

B.

Appropriation account

C.

Drawings account

D.

Profit and loss account

Correct answer is B

Interest on drawings is an income to the firm, and hence it is credited to the profit and loss appropriation account. On the other hand, interest on drawings is an expense to the partners, and hence it is debited to their capital accounts and credited to appropriation.