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2003 - WAEC Accounting Past Questions and Answers - page 3

21

The account that shows both the cash and bank transactions of an enterprise is

A
appropriation account
B
trading account
C
profit and loss account
D
cash book
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22

A control account is

A
an imprest system
B
a statement of affairs
C
a bank reconciliation statement
D
a self balancing ledger system
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23

In a not-for-profit making organization, the cash book is summarized in the form of

A
balance sheet
B
income and expenditure account
C
receipts and expenditure account
D
receipts and pryments account
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24

Which of the following is found in a receipts and payments account?

A
accruals
B
prepayments
C
sepreciation of fixed assets
D
purchase of fixed assets
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25

Using the following information,
(\begin{array}{c|c} & ₦ \ \hline \text{club house} & 375,000\ \text{Furniture} & 250,000\ \text{Sport kit} & 400,000 \ \text{subscriptions prepaid} & 10,000\ \text{Bar creditors} & 156,000 \ \text{subscriptions owing} & 45,000\end{array})
What is the club's accumulated fund?

A
₦924,000
B
₦914,000
C
₦904,000
D
₦834,000
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26

Which of the following is not a credit item in the sales ledger control account?

A
cash paid
B
discount allowed
C
dishonoured cheque
D
returns inward
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27

Which of the following items is found on he credit side of a sales Ledger Control Account?

A
credit sales
B
debtors cheques dishonoured
C
interest on overdue account
D
bad debts written off
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28

Use the following information to answer the given question
(\begin{array}{c|c} & \text{1st Jan.} & \text{31st Dec.} \ & ₦ & ₦ \ creditors & 4,200 & 5,200 \ stocks & 3,600 & 3,200 \ \text{cash paid to creditors during the year was ₦18,000} \end{array})
Purchases for the year was

A
₦19,400
B
₦19,000
C
₦18,000
D
₦17,000
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29

Use the following information to answer the given
(\begin{array}{c|c} & \text{1st Jan.} & \text{31st Dec.} \ & ₦ & ₦ \ creditors & 4,200 & 5,200 \ stocks & 3,600 & 3,200 \ \text{cash paid to creditors during the year was ₦18,000} \end{array})
Cost of sales for the year was

A
₦19,800
B
₦19,400
C
₦18,400
D
₦17,400
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30

The cost of raw materials consumed is determined in the Manufacturing Account as

A
opening stock plus purchases less closing stock
B
purcheses plus closing stock less opening stock
C
cost of materials available plus closing stock
D
cost of materials available less opening stock
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