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2002 - WAEC Accounting Past Questions and Answers - page 2

11

The term bad debt is used to describe

A
a debt that cannot be recovered
B
a debt that is long over due
C
an overcharge on a debtor's account
D
a debt owned by a former employee
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12

The double entry for refund of unsuccessful application monies is debit

A
application for shares account, credit bank account
B
bank account, credit application for shares accoun
C
allotment account, credit bank account
D
cash account, credit bank aaccount
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13

Which of the following is not an accounting concept?

A
entity
B
going-concern
C
consistency
D
historical cost
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14

An asset was bought on 1st January, 1995 for N60,000. Depreciation was provided for annually at 20% on cost. It was sold for N21,000 on 30th October 1998. Depreciation is charged fully in the year of disposal. The net book value at the time of sale was

A
N39,000
B
N16,000
C
N14,000
D
N12,000
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15

An asset was bought on 1st January, 1995 for N60,000. Depreciation was provided for annually at 20% on cost. It was sold for N21,000 on 30th October 1998. Depreciation is charged fully in the year of disposal. Accumulated depreciation is

A
N48,000
B
N39,000
C
N36,000
D
N21,000
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16

An asset was bought on 1st January, 1995 for N60,000. Depreciation was provided for annually at 20% on cost. It was sold for N21,000 on 30th October 1998. Depreciation is charged fully in the year of disposal. Profit on sale is

A
N24,000
B
N21,000
C
N18,000
D
N9,000
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17

The capital sum which represents the difference between he asset and liabilities of a society or club is

A
working capital
B
accumulated fund
C
consilidated fund
D
reserved capital
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18

The total of the purchases day book is posted to the purchases account in the

A
purchases ledger
B
general ledger
C
private ledger
D
nominal ledger
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19

The document authorising an officer to incur expenditure is known as

A
virement
B
budget
C
warrant
D
vote
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20

When shares are oversubscribed, the promoters may decide to scale down. When this is done, the shares are issued proportionately

A
on pro-rate
B
at discount
C
at par
D
at premium
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