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1999 - WAEC Accounting Past Questions and Answers - page 3

21

Use the following information to answer he given question
(\begin{array}{c|c} & J. Chike & B. Balla \ & N & N \ \hline \text{Current Accounts balance(1/4/98)} & 4,000 & 6,000 \ \text{Current Accounts balance (1/4/99)} & 7,000 & \text{?} \ Drawings & 1,500 & 1,500 \ \text{Share of net profit} & \text{?} & 2,500 \end{array})
What is chike's share of profit from the partnership for the year ended 31/3/99 ?

A
N8,500
B
N7,000
C
N5,500
D
N4,500
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22

Use the following information to answer he given question
(\begin{array}{c|c} & J. Chike & B. Balla \ & N & N \ \hline \text{Current Accounts balance(1/4/98)} & 4,000 & 6,000 \ \text{Current Accounts balance (1/4/99)} & 7,000 & \text{?} \ Drawings & 1,500 & 1,500 \ \text{Share of net profit} & \text{?} & 2,500 \end{array})
What is Balla's Current Account balance as at 31/3/99?

A
N11,000
B
N7,000
C
N5,500
D
N4,500
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23

Use the following information to answer he given question
(\begin{array}{c|c} & J. Chike & B. Balla \ & N & N \ \hline \text{Current Accounts balance(1/4/98)} & 4,000 & 6,000 \ \text{Current Accounts balance (1/4/99)} & 7,000 & \text{?} \ Drawings & 1,500 & 1,500 \ \text{Share of net profit} & \text{?} & 2,500 \end{array})
Their profit sharing ratio is

A
1 : 8 : 1
B
1 : 5 : 1
C
1 : 25 : 1
D
1 : 1
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24

Company tax paid is debited to

A
profit and loss appropriation
B
manufacturing account
C
profit and loss account
D
trading account
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25

Which of the following is not a revenue expenditure ?

A
repair of generating set
B
purchase of inventory
C
extension of building
D
paymen of subscription
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26

Dividend proposed by a company is shown in its Balance Sheet as

A
current asset
B
current liability
C
long-term liability
D
fixed asset
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27

The main classes of shares are

A
preference shares and roghts issue
B
fixed shares and current share
C
ordinary shares and preference shares
D
redeemable shares and Irredeemable shares
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28

Use the following information to answer the given question
(\begin{array}{c|c} & N & & N \ \hline \text{Ordinary Share Capital} & 140,000 & \text{Plant and Machinery} & 100,000 \ \text{80% Preference share} & 63,000 & \text{Furniture} & 62,000 \ \text{Retained earnings} & 40,000 & \text{Motor Van} & 75,000 \ \text{10% Debentures} & 60,000 & Stock & 22,000 \ Creditors & 10,000 & Debtors & 26,000 \ \text{Accrued wages} & 12,000& Bank & 40,000 \ & \overline{325,000} & & \overline{325,000}\end{array})
What is the current ratio?

A
4 : 1
B
3 : 1
C
2 : 1
D
1 : 1
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29

Use the following information to answer the given question
(\begin{array}{c|c} & N & & N \ \hline \text{Ordinary Share Capital} & 140,000 & \text{Plant and Machinery} & 100,000 \ \text{80% Preference share} & 63,000 & \text{Furniture} & 62,000 \ \text{Retained earnings} & 40,000 & \text{Motor Van} & 75,000 \ \text{10% Debentures} & 60,000 & Stock & 22,000 \ Creditors & 10,000 & Debtors & 26,000 \ \text{Accrued wages} & 12,000& Bank & 40,000 \ & \overline{325,000} & & \overline{325,000}\end{array})
The debt to equity ratio is

A
1 : 4.05
B
1 : 4
C
1 : 3
D
1 : 2.3
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30

Use the following information to answer the given question
(\begin{array}{c|c} & N & & N \ \hline \text{Ordinary Share Capital} & 140,000 & \text{Plant and Machinery} & 100,000 \ \text{80% Preference share} & 63,000 & \text{Furniture} & 62,000 \ \text{Retained earnings} & 40,000 & \text{Motor Van} & 75,000 \ \text{10% Debentures} & 60,000 & Stock & 22,000 \ Creditors & 10,000 & Debtors & 26,000 \ \text{Accrued wages} & 12,000& Bank & 40,000 \ & \overline{325,000} & & \overline{325,000}\end{array})
What is the working capital?

A
N180,000
B
N140,000
C
N88,000
D
N66,000
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