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1999 - WAEC Accounting Past Questions and Answers - page 1

1

Errors in the ledger can be corrected through

A
journal proper
B
sales day book
C
purchases day book
D
control account
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2

Item in the bank statement of a business but not in the Cash Book before preparation of bank reconciliation statement do not include

A
bank charges
B
standing order
C
presented cheque
D
interest overdraft
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3

Discount received is

A
credited to the trading account
B
debited to the Profit and Loss Account
C
credited to the Profit and Loss Account
D
credited to the Appropriation Account
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4

Carriage outwards is charged to

A
credited to the trading account
B
debited to the profit and loss account
C
credited to the profit and loss account
D
credited to the appropriation account
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5

Carriage outwards is charged to

A
trading account
B
appropriation account
C
purchases account
D
profit and loss account
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6

Use the following information to answer the given question
(\begin{array}{c|c} & N \ \text{Debtors (1/1/98)} & 2,000 \ \text{Debtors (31/12/98)} & 1,250 \ \text{Cash received from debtors} & 6,000 \ \text{Bad debt written off} & 750 \ \text{Discount allowed} & 500 \ \text{Discount received} & 125\end{array})
What was the amount of sales for the year?

A
N8,500
B
N6,625
C
N6,500
D
N6,000
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7

Use the following information to answer the given question
(\begin{array}{c|c} & N \ \hline \text{Debtors (1/1/98)} & 2,000 \ \text{Debtors (31/12/98)} & 1,250 \ \text{Cash received from debtors} & 6,000 \ \text{Bad debt written off} & 750 \ \text{Discount allowed} & 500 \ \text{Discount received} & 125\end{array})
Assuming a gross profit of N3,000, what was the net profit?

A
N3,375
B
N2,625
C
N2,000
D
N1,875
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8

Use the following information to answer the given question
(\begin{array}{c|c} & N \ \hline \text{Debtors (1/1/98)} & 2,000 \ \text{Debtors (31/12/98)} & 1,250 \ \text{Cash received from debtors} & 6,000 \ \text{Bad debt written off} & 750 \ \text{Discount allowed} & 500 \ \text{Discount received} & 125\end{array})
The debtors balance to be shown in the Balance Sheet at 31st December, 1998 is

A
N6,000
B
N3,250
C
N2,000
D
N1,250
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9

Which of the following is a contra entry?

A
lodgement of cheques into bank account
B
Loggement of cash in hand into bank account
C
withdrawal of cash for private use
D
treatment of discount receivd in the cash book
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10

Profit expressed as a proportion of cost price is

A
gross profit
B
mark-up
C
margin
D
profit percentage
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