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2002 - WAEC Accounting Past Questions and Answers - page 3

21

The amount for which a business is sold is

A
purchase consideation
B
premium
C
capital reserve
D
goodwill
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22

Into how many types can general purpose computers be classified?

A
three
B
four
C
five
D
six
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23

(\begin{array}{c|c} & N\ \hline \text{Land and building} & 20,000\ Stock & 5,000\ \text{Cash in hand} & 1,000\ \text{Profit and loss b/f} & 14,000\ \text{Rent owing} & 400\ Creditors & 11,000\ \text{Furniture and fittings} & 7,500\ \text{Motor vehicle} & 12,000 \
Debtors & 13,750\ \text{Bank overdraft} & 8,750
\end{array})
The value of current liabilities is

A
N32,750
B
N20,150
C
N19,750
D
N11,000
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24

(\begin{array}{c|c} & N\ \hline \text{Land and building} & 20,000\ Stock & 5,000\ \text{Cash in hand} & 1,000\ \text{Profit and loss b/f} & 14,000\ \text{Rent owing} & 400\ Creditors & 11,000\ \text{Furniture and fittings} & 7,500\ \text{Motor vehicle} & 12,000 \
Debtors & 13,750\ \text{Bank overdraft} & 8,750
\end{array})
The value of current assets is

A
N28,500
B
N20,150
C
N19,750
D
N17,000
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25

(\begin{array}{c|c} & N\ \hline \text{Land and building} & 20,000\ Stock & 5,000\ \text{Cash in hand} & 1,000\ \text{Profit and loss b/f} & 14,000\ \text{Rent owing} & 400\ Creditors & 11,000\ \text{Furniture and fittings} & 7,500\ \text{Motor vehicle} & 12,000 \
Debtors & 13,750\ \text{Bank overdraft} & 8,750
\end{array})
The opening capital is

A
N32,000
B
N26,000
C
N25,600
D
N14,000
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26

(\begin{array}{c|c} & N\ \hline \text{Land and building} & 20,000\ Stock & 5,000\ \text{Cash in hand} & 1,000\ \text{Profit and loss b/f} & 14,000\ \text{Rent owing} & 400\ Creditors & 11,000\ \text{Furniture and fittings} & 7,500\ \text{Motor vehicle} & 12,000 \
Debtors & 13,750\ \text{Bank overdraft} & 8,750
\end{array})
The value of fixed assets is

A
N57,300
B
N47,500
C
N40,000
D
N37,500
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27

The financial plan of the government for a year is contained in the

A
analysis book
B
gazette
C
budget
D
vote
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28

The price paid for the purchase of a business is

A
credited to cash accounted to cash account and debited to vendor's account
B
debited to cash account and credited to Vendor's Account
C
debited to business purchase Account and credited to Asset Account
D
credited to cash Account and debited to Asset Account
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29

A trader paid N15,000 on rent for 15 months but charged N12,000 to the profit and loss Account for the year. This is the concept of

A
accrual
B
materiality
C
prudence
D
going-corncern
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30

Partner's interest on capital is shown in the

A
profit and loss Account
B
oartners fixed capital account
C
profit and loss appropriation account
D
trading account
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