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1998 - WAEC Accounting Past Questions and Answers - page 1

1

Which of the following is the least liquid?

A
stock
B
debtors
C
bills receivable
D
payment machinery
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2

Opening stock + Purchases + carriage inwards is equal to

A
total sales
B
cost of goods sold
C
cost of goods available for sale
D
gross profit
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3

Which of the following is a source of the local government Revenue?

A
personal income tax
B
sales of armed forces property
C
repayment (state)
D
repayment (Interest and General)
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4

The accountant general disburses government fund by the use of

A
a voucher
B
a warrant
C
an estimate
D
a vote
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5

Carriage inwards are included on goods

A
on display
B
sold
C
in process
D
purchases
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6

Use the following information to answer the given questions
(\begin{array}{c|c} & N \ \hline Debtors & 30,000 \ Creditor & 20,000 \ \text{Opening stock} & 15,000 \ \text{Closing stock} & 18,000\ Wages & 3,000 \ Salaries & 10,000 \ Purchases & 30,000 \ Sales & 60,000\end{array})
The gross profit percentage is

A
67%
B
55%
C
50%
D
45%
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7

Use the following information to answer the given questions
(\begin{array}{c|c} & N \ \hline Debtors & 30,000 \ Creditor & 20,000 \ \text{Opening stock} & 15,000 \ \text{Closing stock} & 18,000\ Wages & 3,000 \ Salaries & 10,000 \ Purchases & 30,000 \ Sales & 60,000\end{array})
The net profit percentage is

A
100%
B
67%
C
50%
D
33%
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8

Use the following information to answer the given questions
(\begin{array}{c|c} & N \ \hline Debtors & 30,000 \ Creditor & 20,000 \ \text{Opening stock} & 15,000 \ \text{Closing stock} & 18,000\ Wages & 3,000 \ Salaries & 10,000 \ Purchases & 30,000 \ Sales & 60,000\end{array})
The working capital is

A
48,000
B
N33,000
C
N28,000
D
N25,000
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9

Use the following information to answer the given questions
(\begin{array}{c|c} & N \ \hline Debtors & 30,000 \ Creditor & 20,000 \ \text{Opening stock} & 15,000 \ \text{Closing stock} & 18,000\ Wages & 3,000 \ Salaries & 10,000 \ Purchases & 30,000 \ Sales & 60,000\end{array})
The stock turnover is

A
4.0 times
B
3.6 times
C
3.3 times
D
2.0 times
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10

Which of the following is n asset?

A
bad debt provision
B
rent in arrears
C
sales
D
accrued wages
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