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2004 - WAEC Accounting Past Questions and Answers - page 2

11

Use the following information to answer the question
(\begin{array}{c|c} \text{Unpresented cheques} & N85,305 \ \text{Balance as per bank statement} & N206,865 \ \text{Balance as per cash book} & N144,495\end{array})
Uncredited cheques amount to

A
N229,800
B
N121,560
C
N85,305
D
N22,935
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12

Which of the following terms describes the provision made for the loss in the value of an asset that has a legal life span?

A
capitalization
B
depreciation
C
depletion
D
amortization
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13

The amount set aside out of profit for a specific purpose is

A
provision
B
reserve
C
depreciation
D
depletion
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14

Which of the following is correct about cost of goods sold?

A
opening stock + purchases - closing stock
B
opening stock + sales + closing stock
C
openig stock - purchases - closing stock
D
opening stock + sales + closing stock
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15

Net debtors is

A
debtors less provision for bad debts
B
debtors plus provision for bad debts
C
debtors less prepayments
D
debtors plus prepaments
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16

The balance on the sales ledger control Account at the end if the accounting year represents total

A
trade debtors at the end of the year
B
cash sales for the year
C
credit sales for the year
D
amount transferred from the sales day book
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17

a decrease in the provision for doubtful debts result in

A
an increase in net profit
B
a decrease in gross profit
C
an increase in gross profit
D
a decrease in net profit
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18

The accounting concept which allows the use of a particular method for treating a transaction for a reasonable number of years is

A
consistency
B
cost
C
accrual
D
conservatism
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19

Use the following to answer the given question
( \begin{array}{c|c} \text{Purchases} & 2,000\ \text{Opening stock} & 900\ \text{Closing stock} & 300 \ \text{Sales} & 3,850\end{array})
Gross profit is

A
N1,850
B
N1,250
C
N950
D
N650
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20

Use the following to answer the given question
( \begin{array}{c|c} \text{Purchases} & 2,000\ \text{Opening stock} & 900\ \text{Closing stock} & 300 \ \text{Sales} & 3,850\end{array})
The cost of goods available is

A
N3,850
B
N2,900
C
N2,300
D
N2,000
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