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2001 - WAEC Accounting Past Questions and Answers - page 5

41

An agreement made by partners to regulate and govern their business activities is known as

A
partnership Act
B
Partnership Deed
C
partnership code
D
Memorandum
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42

Issue of prospectus is an invitation to members of the public to

A
subscribe for shares
B
register a company
C
redeem shares
D
liquidate a company
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43

Which of the following are correct about a limited liability company? i. Members have power to bind the company ii. Perpetual succession iii. Certificate of incorporation iv. Wound-up on death of a share holder

A
ii and iii only
B
i and iv only
C
ii and iv ony
D
i and iii only
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44

Use the following information to answer the given question
(\begin{array}{c|c} & N \ \hline Sales & 200,000 \ \text{Opening Stock} & 20,000 \ purchases & 140,000 \ \text{Closing Stock} & 10,000 \ Expenses & 10,000\ Bank & 10,000 \ Capital & 85,000 \ Creditors & 35,000 \ Debtors & 50,000 \ \text{Fixtures and fittings, cost} & 10,000 \ \text{Freehold land and building} & 70,000 \ Drawings & 10,000\end{array})
Percentage of net profit to sales is

A
40%
B
30%
C
20%
D
10%
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45

Use the following information to answer the given question
(\begin{array}{c|c} & N \ \hline Sales & 200,000 \ \text{Opening Stock} & 20,000 \ purchases & 140,000 \ \text{Closing Stock} & 10,000 \ Expenses & 10,000\ Bank & 10,000 \ Capital & 85,000 \ Creditors & 35,000 \ Debtors & 50,000 \ \text{Fixtures and fittings, cost} & 10,000 \ \text{Freehold land and building} & 70,000 \ Drawings & 10,000\end{array})
Acid test ratio is

A
1.8 : 1
B
1.7 : 1
C
1,5 : 1
D
1.2 : 1
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46

Use the following information to answer the given question
(\begin{array}{c|c} & N \ \hline Sales & 200,000 \ \text{Opening Stock} & 20,000 \ purchases & 140,000 \ \text{Closing Stock} & 10,000 \ Expenses & 10,000\ Bank & 10,000 \ Capital & 85,000 \ Creditors & 35,000 \ Debtors & 50,000 \ \text{Fixtures and fittings, cost} & 10,000 \ \text{Freehold land and building} & 70,000 \ Drawings & 10,000\end{array})
Gross profit is

A
N70,000
B
N60,000
C
N50,000
D
N40,000
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47

The Chief accounting officer of the federation is

A
Minister of Finance
B
Auditor General
C
Accountant general
D
chief accountant
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48

Which of the following serve as the main Government Fund used to service all operations of the government?

A
General fund
B
consolidated revenue fund
C
consolidated reserve fund
D
special fund
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49

Which of the government serves as an input, storage and output device of a computer?

A
diskette
B
keyboard
C
monitr
D
printer
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50

The expenditure on a good or service which is consumed either immediately or within a current accounting government?

A
annual expenditure
B
budgetary expenditure
C
capital expenditure
D
recurrent expenditure
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