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2002 - WAEC Accounting Past Questions and Answers - page 1

1

The accounting equation is

A
Capital less current assets amounts to Liabilities
B
assets less liabilities amount to capital
C
fixed assets and current Liabilities amount to capital
D
capital assets amount t liabilities
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2

The source document sent by the seller to the buyer when goods are returned is

A
credit note
B
purchase invoice
C
sales invoice
D
debit invoice
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3

Which of the following is not a liability?

A
accrued wages
B
rent arrears
C
prepayment
D
insurance due but unpaid
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4

Discounts allowed is charged to

A
trading account
B
balance sheet
C
current account
D
profit and loss account
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5

Which of the following belongs to the normal ledger?

A
salaries account
B
fixtures account
C
stock account
D
debtors account
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6

Use the following information to answer the given question (\begin{array}{c|c} & & ₦\ \hline \text{Raw materials} & \text{stock 1/1/2000} & 4,500 \ & purchases & 30,000\ & \text{stock 31/12/2000} & 6,000\ \text{Wages: direct} & & 34.200\ indirect & & 10,800\ \text{factory expenses: rent} & & 18,000\ insurance & & 3,000\ \text{work-in-progress: 1/1/2000} & & 3,750\ \text{31/12/2000} & & 6,750\end{array})
What is the cost of raw materials consumed?

A
N34,500
B
N31,500
C
N28,500
D
N28,500
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7

Use the following information to answer the given question (\begin{array}{c|c} & & ₦\ \hline \text{Raw materials} & \text{stock 1/1/2000} & 4,500 \ & purchases & 30,000\ & \text{stock 31/12/2000} & 6,000\ \text{Wages: direct} & & 34.200\ indirect & & 10,800\ \text{factory expenses: rent} & & 18,000\ insurance & & 3,000\ \text{work-in-progress: 1/1/2000} & & 3,750\ \text{31/12/2000} & & 6,750\end{array})
The prime cost is

A
N68,700
B
N65,700
C
N62,700
D
N58,800
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8

Use the following information to answer the given question (\begin{array}{c|c} & & ₦\ \hline \text{Raw materials} & \text{stock 1/1/2000} & 4,500 \ & purchases & 30,000\ & \text{stock 31/12/2000} & 6,000\ \text{Wages: direct} & & 34.200\ indirect & & 10,800\ \text{factory expenses: rent} & & 18,000\ insurance & & 3,000\ \text{work-in-progress: 1/1/2000} & & 3,750\ \text{31/12/2000} & & 6,750\end{array})
The amount of factory overhead is

A
N42,300
B
N31,800
C
N28,800
D
N21,000
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9

Carriage inward expenses of a business is treated in

A
trading account
B
balance sheet
C
appropriation account
D
profit and loss account
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10

A provision is

A
an amount set out of profit for other uses
B
an amount of loss from trading activities
C
an expense of buisiness to be paid for in cash
D
a loss in value of all business assets
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