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1997 - WAEC Accounting Past Questions and Answers - page 5

41

Use the following to answer the given question
Creditors Control Account:
(\begin{array}{c|c} & & & N \ \hline Bank & \text{"X"} & \text{Balance b/d} & 1,200 \ Discount & 30 & \text{"Y"} & 1,800 \ \text{Balance c/d} & 450 & & \ \hline & & & & \hline \end{array})
How much "X" ?

A
N3,480
B
N2,520
C
N1,800
D
N1,320
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42

Use the following to answer the given question
Creditors Control Account:
(\begin{array}{c|c} & & & N \ \hline Bank & \text{"X"} & \text{Balanxe b/d} & 1,200 \ Discount & 30 & \text{"Y"} & 1,800 \ \text{Balance c/d} & 450 & & \ \hline & & & & \hline \end{array})
"Y" represents

A
sales
B
purchases
C
returns outwards
D
return inwards
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43

Use the following to answer the given question
Creditors Control Account:
(\begin{array}{c|c} & & & N \ \hline Bank & \text{"X"} & \text{Balanxe b/d} & 1,200 \ Discount & 30 & \text{"Y"} & 1,800 \ \text{Balance c/d} & 450 & & \ \hline & & & & \hline \end{array})
The balance of 450 in the above accounts represents

A
trading account item
B
profit and loss account item
C
current asset
D
current liability
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44

Use the following information to answer the given question

Kudi Local Government Council incurred the following expenditure in 1995:
(\begin{array}{c|c} & N \ \hline \text{Payment of salaries} & 140,000 \ \text{Purchase of drugs for dispensaries} & 80,000 \ \text{Purchase of books for Library} & 30,000 \ \text{Sinking of wells} & 70,000 \ \text{Extension of Council offices} & 160,000 \end{array})
The amount of revenue expenditure for 1995 was

A
N26,000
B
N230,000
C
N220,000
D
N22,000
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45

use the following information to answer the given question
(\begin{array}{c|c} \text{Opening stock} & \text{- Footwears Department} & N800 \ & \text{- Stationary Department} & N600 \ Purchases & \text{- Footwears Department} & N1,600 \ & \text{- Stationary Department} & N2,800 \ \text{Wages of shoe packers} & & N600 \ & \text{-Salaries} & N1,200 \ & \text{-Footwares} & N4,000 \ Sales & \text{- stationery} & N6,000\end{array})
Additional Information (i) No closing stock
(ii) Common expenses are to be shared in the ratio sales
The net profit of Footwares Department is

A
N1,880
B
N1,600
C
N880
D
N520
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46

use the following information to answer the given question
(\begin{array}{c|c} \text{Opening stock} & \text{- Footwears Department} & N800 \ & \text{- Stationary Department} & N600 \ Purchases & \text{- Footwears Department} & N1,600 \ & \text{- Stationary Department} & N2,800 \ \text{Wages of shoe packers} & & N600 \ & -Salaries & N1,200 \ & \text{-Footwares} & N4,000 \ Sales & \text{- stationery} & N6,000\end{array})
Additional Information (i) No closing stock
(ii) Common expenses are to be shared in the ratio sales
The profit of the Stationery Department is

A
N1,880
B
N1,600
C
N880
D
N520
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47

use the following information to answer the given question
(\begin{array}{c|c} \text{Opening stock} & \text{- Footwears Department} & N800 \ & \text{- Stationary Department} & N600 \ Purchases & \text{- Footwears Department} & N1,600 \ & \text{- Stationary Department} & N2,800 \ \text{Wages of shoe packers} & & N600 \ & -Salaries & N1,200 \ & \text{-Footwares} & N4,000 \ Sales & \text{- stationery} & N6,000\end{array})
The cost goods for the stationery is

A
N4,120
B
N3,400
C
N3,000
D
N2,800
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48

Use the following information to answer the given question. The Receipts and Payments Account of Acada Club for the year ended 31st December, 1995 is as follows:
(\begin{array}{c|c} & N & & N \ \hline \text{Balance b/f} & 800 & \text{Printing and stationery} & 320 \ Subscriptions & 3,600 & \text{Postages and Telephone} & 160 \ \text{Donations} & 650 & Rent & 1,200 \ \text{Dace tickets} & 1,200 & \text{Library books} & 2,500 \ & & \text{Anniversary dance expenses} & 945 \ & & \text{balance c/d} & 1,125\ & \overline{6,250} & & \overline{6,250} \end{array})
The amount of income credited to Income and Expenditure Account for the year was

A
N6,250
B
N5,450
C
N3,600
D
N1,850
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49

Use the following information to answer the given question. The Receipts and Payments Account of Acada Club for the year ended 31st December, 1995 is as follows:
(\begin{array}{c|c} & N & & N \ \hline \text{Balance b/f} & 800 & \text{Printing and stationery} & 320 \ Subscriptions & 3,600 & \text{Postages and Telephone} & 160 \ \text{Donations} & 650 & Rent & 1,200 \ \text{Dace tickets} & 1,200 & \text{Library books} & 2,500 \ & & \text{Anniversary dance expenses} & 945 \ & & \text{balance c/d} & 1,125\ & \overline{6,250} & & \overline{6,250} \end{array})
The total expenses debited to Income and Expenditure Account for the year was

A
N6,250
B
N5,125
C
N2,625
D
N2,500
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50

Use the following information to answer the given question. The Receipts and Payments Account of Acada Club for the year ended 31st December, 1995 is as follows:
(\begin{array}{c|c} & N & & N \ \hline \text{Balance b/f} & 800 & \text{Printing and stationery} & 320 \ Subscriptions & 3,600 & \text{Postages and Telephone} & 160 \ \text{Donations} & 650 & Rent & 1,200 \ \text{Dace tickets} & 1,200 & \text{Library books} & 2,500 \ & & \text{Anniversary dance expenses} & 945 \ & & \text{balance c/d} & 1,125\ & \overline{6,250} & & \overline{6,250} \end{array})
The capital expenditure of the club for the year was

A
N5,250
B
N5,450
C
N5,125
D
N3,600
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