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1997 - WAEC Accounting Past Questions and Answers - page 2

11

Use the following information to answer this question

An asset was bought on 1st January, 1992 for N20,000. Depreciation was provided for annually at 20% on cost. It was sold for N7,000 on 1st July, 1995.

Accumulated depreciation at the time of sale was

A
N16,000
B
N14,000
C
N12,000
D
N8,000
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12

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An asset was bought on 1st January, 1992 for N20,000. Depreciation was provided for annually at 20% on cost. It was sold for N7,000 on 1st July, 1995.

The profit on sale was

A
N8.00
B
N7,000
C
N6,000
D
N5,000
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13

In Manufacturing Account, prime cost plus factory overhead is known as

A
conversion cost
B
cost of raw materials consumed
C
total cost
D
production cost
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14

Which of the following is an advantage of the impurest system?

A
making hig profits in the business
B
Rewarding the imprest holder
C
Easy prearation of the final accounts
D
Meeting small items of expenditure
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15

Where a business is purchased, the full amount of the purchase consideration is credited to

A
Purchase of Business Account
B
Creditor's Account
C
Vendor's Account
D
Purchaser's Account
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16

A financial plan of action expressed in monetary terms is known as

A
imprest
B
consolidated fund
C
warrant
D
budget
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17

Which of the following is not a source document for recording sales?

A
Debit note
B
Credit note
C
Receipt
D
Sales journal
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18

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A company charges out goods to a branch at cost plus 25 percent. It invoiced N12,00 worth of goods

The mark-up is

A
N15,000
B
N9,000
C
N4,000
D
N3,000
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19

Use the following information to answer this question

A company charges out goods to a branch at cost plus 25 percent. It invoiced N12,00 worth of goods

The double entry required for the mark-up is debit Branch

A
Sales Account, credit Branch Adjustment Account
B
Adjustment Accoutnt, credit Branch Stock Account
C
Stock Account, credit Branch Adjustment Account
D
Adjustment Account, credit Branch Profit and Loss Account
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20

A ledger is a

A
book of accounts
B
summary of entries
C
book of original entry
D
double entry posting
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