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1991 - WAEC Accounting Past Questions and Answers - page 2

11

Which of the following is in the personal Ledger?

A
discount allowed account
B
interest received account
C
cash sales account
D
debtors account
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12

Acquash has sold goods on credit and received N2,200 in cash from debtors. At the end of the previous year N500 was owed by customers. The balance outstanding this year is N300. sales for the year amounted to

A
N2,300
B
N2,200
C
N2,000
D
N1,800
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13

The authorized share capital of a limited liability company is the number of shares

A
offered for sale
B
called up
C
approved in the memorandum of association
D
subscribed
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14

The document evidencing a disbursement of government fund is known as

A
bill
B
invoice
C
till book
D
payment voucher
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15

The authority of the accountant-General to disburse from government fund is called

A
voucher
B
warrant
C
estimate
D
provision
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16

Where the cash book does not show a credit balance in a bank reconciliation: Unpresented cheques are book i. added to the cash book balance ii. added to the bank statement balance iii. deducted from the cash book balance

A
i
B
ii
C
iii
D
i and ii
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17

If the Opening stock is undervalued

A
goods available would be understated and gross profit overstated
B
goods available and gross profit would be understates
C
goods available would be overstated and gross profit understated
D
gross profit and goods available would be overstated
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18

Capital is the

A
liability of tthe business to its proprietor
B
money owed by the company to others
C
money owed to the company by others
D
total of the long-term liabilities
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19

Carriage outwards is accounting term for amount spent on

A
goods purchased
B
goods sold
C
excess stock
D
goods for production
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20

In a manufacturing organization, which of the following expenses does not elate to cost of production?

A
materials consumed
B
direct labour
C
direct overhead
D
administration overhead
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