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2003 - WAEC Accounting Past Questions and Answers - page 5

41

A fixed asset was bought for N60,000 on 1st January, 1997. Depreciation was provided at 10% on cost. It was bought for N16,000 on 30th June, 2001. The net book value at the time of sale was

A
N33,000
B
N30,000
C
N17,000
D
N16,000
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42

Which of the following errors would affect the agreement of the agreement of the trial balance totals?

A
commission
B
omission
C
single entry
D
original entry
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43

Debtors value as at 1st January 2000 was N40,000. Bad debts written off during the year was N5,000 provision for bad debt was 5%. The amount debited to profit and loss account as provision for the year was

A
N5,000
B
N2,250
C
N2,000
D
N1,750
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44

Which of the following items is found in the credit column of the trial balance?

A
provision for doubtful debts
B
bad debts written off
C
carriage inwards
D
carriage outwards
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45

Which of the following is not a source document?

A
cheque stub
B
cash receipt
C
cash receipt
D
cas book
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46

Use the following information to answer the given question
(\begin{array}{c|c} & ₦ \ \hline \text{Balance as per cash book} & 18,000\ \text{Dishonored cheques} & 1,200 \ \text{Bank charged} & 300 \ \text{Unpresented cheques} & 2,400\end{array})
The adjusted cash book balance is

A
₦18,900
B
₦18,000
C
₦17,700
D
₦16,500
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47

Which of the following transactions is posted to the nominal ledger?

A
discounts alloed to customers
B
cash paid by a customer
C
purchase of fixed asset for cash
D
cash paid to suppliers
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48

Which of the following is a real account item?

A
goodwill
B
fixtures
C
debtors
D
interest
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49

Use the following information to answer the given question
(\begin{array}{c|c} & ₦ \ \text{Balance as per cash book} & 18,000\ \text{Dishonored cheques} & 1,200\ \text{Bank charged} & 300\ Unpresented cheques} & 2,400\end{array})
The balance as per statement is

A
₦21,300
B
₦16,500
C
₦16,500
D
₦14,100
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50

The purchase of a typewriter for office use was debited to purchases Account. This is an error of

A
original entry
B
commission
C
principle
D
omission
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