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2006 - WAEC Accounting Past Questions and Answers - page 1

1

The art of collecting, recording, presenting and interpreting accounting data is

A
cost accounting
B
management accounting
C
financial accounting
D
data processing
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2

The depreciation method in which the number of years of the useful life of an asset is allocated in a reverse order is

A
straight line
B
reducing balance
C
sum of the yeara; digits
D
revaluation
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3

A system where a separate cash book is maintained for small payments is

A
single entry
B
imprest
C
float
D
reimbursement
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4

Public sector accounting is practiced in

A
public limited companies
B
government organization
C
profit making organization
D
public trainging company
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5

A book that contains the account for the financial transactions of an organizations is the

A
journal
B
ledger
C
folio
D
register
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6

A sales ledger contains

A
creditors' accounts
B
nominal accounts
C
real acounts
D
debtors' accounts
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7

The basis of accounting which eliminates debtors and creditors is

A
cash basis
B
accral basis
C
fund basis
D
commitment basis
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8

Which of the following is not a revenue account?

A
sales
B
purchases
C
discount received
D
interest received
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9

Use the following information to answer the given question
(\begin{array}{c|c} & ₦ \ \hline \text{ordinary shares of ₦1 each} & 500,000\ \text{8% preference shares of ₦1 each} & 200,000\ \text{Interim dividends paid} & \ \text{- ordinary shares} & 40,000\ \text{-preference shares} & 12,000\ \text{profit for the year} & 100,000\end{array})
If no profit is to be retained, proposed preference shares dividend is

A
₦28,000
B
₦16,000
C
₦12,000
D
₦4,000
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10

Use the following information to answer the given question
(\begin{array}{c|c} & ₦\ \hline \text{ordinary shares of ₦1 each} & 500,000\ \text{8% preference shares of ₦1 each} & 200,000\ \text{Interim dividends paid} & \ \text{- ordinary shares} & 40,000\ \text{-preference shares} & 12,000\ \text{profit for the year} & 100,000\end{array})
The dividend per ordinary shares for the year is

A
₦0.88 kobo
B
₦0.40 kobo
C
₦0.20 kobo
D
₦0.17 kobo
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