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1998 - WAEC Accounting Past Questions and Answers - page 2

11

A balance sheet is prepared

A
for the year ended...........19 x 1
B
for............19 x 1
C
as to.............19 x 1
D
in the year..............19 x 1
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12

Which of the following is not a Nominal Account?

A
electricity account
B
furnitures and fittings account
C
postages and telephone account
D
insurance account
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13

Partners salary is shown in the

A
trading account
B
profit and loss account
C
income and expenditure
D
profit and loss appropriation account
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14

Which of the following is the personal ledger?

A
assets account
B
discount allowed account
C
sales account
D
discount received account
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15

Which of the following has a debit balance? i. calls-in-arrears ii. cash-in-advance iii. share discount

A
i
B
ii
C
iii
D
ii and iii
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16

Use the following information to answer the given question
(Misplaced \hline)
The value of current assets is

A
N68,300
B
N57,000
C
N40,300
D
N39,500
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17

Use the following information to answer the given question
(Misplaced \hline)
The value of current liabilities is

A
N56,5000
B
N40,300
C
N39,500
D
N28,000
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18

Use the following information to answer the given question
(Misplaced \hline)
The opening capital is

A
N52,2000
B
N51,200
C
N48,300
D
N39,500
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19

Use the following information to answer the given question
(Misplaced \hline)
The value of total fixed assets is

A
N119,500
B
N90,000
C
N80,000
D
N79,200
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20

Accounts payable is

A
an accrual
B
a provisin
C
a current liability
D
a long-term liability
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