2000 - WAEC Accounting Past Questions and Answers - page 3

21
In computing, ALU stands
A
accounting logic unit
B
arithmetic logic unit
C
access logic unit
D
additional liability unit
correct option: b
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22
Which of the following is not a petty cash book item? purchase of
A
atationery
B
postage stamps
C
cutlass for gardners
D
machinery
correct option: d
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23
use the following information to answer the given question
\(\begin{array}{c|c} & N \ \hline \text{Opening stock:} & \ \text{- raw materials} & 6,500 \ \text{-work-in-progress} & 2,500 \ \text{Closing Stock:} & \ \text{- raw materials} & 4,000 \ \text{-work-in-progress} & 1,000 \ \text{Purchases of raw materials} & 12,500 \ \text{Manufacturing wages} & 2,000 \ \text{Factory rent} & 500\end{array}\)
What is the cost of raw materials consumed?
A
N18,500
B
N16,000
C
N15,000
D
N12,500
correct option: c
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24
use the following information to answer the given question
\(\begin{array}{c|c} & N \ \hline \text{Opening stock:} & \ \text{- raw materials} & 6,500 \ \text{-work-in-progress} & 2,500 \ \text{Closing Stock:} & \ \text{- raw materials} & 4,000 \ \text{-work-in-progress} & 1,000 \ \text{Purchases of raw materials} & 12,500 \ \text{Manufacturing wages} & 2,000 \ \text{Factory rent} & 500\end{array}\)
What is the cost of production?
A
N19,000
B
N18,500
C
N15,000
D
N12,500
correct option: a
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25
use the following information to answer the given question
\(\begin{array}{c|c} & N \ \hline \text{Opening stock:} & \ \text{- raw materials} & 6,500 \ \text{-work-in-progress} & 2,500 \ \text{Closing Stock:} & \ \text{- raw materials} & 4,000 \ \text{-work-in-progress} & 1,000 \ \text{Purchases of raw materials} & 12,500 \ \text{Manufacturing wages} & 2,000 \ \text{Factory rent} & 500\end{array}\)
What is the prime cos?
A
N19,000
B
N18,000
C
N17,500
D
N17,000
correct option: d
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26
The vote book in Public Sector Accounting is used to
A
register the names of voters
B
control expenditure
C
control government policy
D
record revenue accuring to the government
correct option: b
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27
The accounting entry for depreciation at the end of each year is to debit
A
provision for depreciation account and credit machinery account
B
provision for depreciation account and credit profit and loss account
C
trading account abd credit provision for depresiation account
D
manufacturing account and credit provision for depreciation account
correct option: a
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28
An account is said to have a debit balance because
A
the first entry made in it is on its debit side
B
there aer more entries on the debit side than on the credit side
C
total value of debit entries is more than total value of credit entries
D
there is no entry at all on the dbit side
correct option: c
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29
A motor vehicle bought for N16,000 was estimated to have a useful life span of 4 years and a scrap of N2,000. What is the net book value of the motor vehicle at the end of the third year, using the straight line method?
A
N9,000
B
N5,500
C
N3,500
D
N2,000
correct option: b
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30
A motor vehicle bought for N16,000 was estimated to have a useful life span of 4 years and a scrap of N2,000. Using the straight line method, what is the amount of depreciation charged per annum?
A
N9,000
B
N5,500
C
N4,000
D
N3,500
correct option: d
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