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2006 - WAEC Accounting Past Questions and Answers - page 5

41

The amount allowed off the cost price of an article to stimulate patronage is

A
cash discount
B
trade discount
C
discount on debt
D
discount on bills
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42

Which of the following columns of a three column cash book are memoranda? i. Discount ii. Discount allowed iii. Cash iv. Bank

A
i ans ii only
B
i and iii only
C
ii and iii only
D
iii and iv only
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43

Where the head office maintains all books of account, goods sent to branch is credited to

A
goods sent to branch account
B
branch stock account
C
branch stockk adjustment account
D
head office current account
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44

Which of the following is a journal as well as an account?

A
sales day book
B
cash book
C
general journal
D
purchases journal
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45

Use the following information to answer the given question
(\begin{array}{c|c} & D\ \hline \text{Balance as peer cash book} & 8,400\ \text{Banking charges} & 300 \ \text{standing order paid} & 2,500 \ \text{Unpresented cheques} & 2,800 \end{array})
The adjustment cash book balance is

A
D11,200
B
D8,400
C
D6,200
D
D5,600
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46

Use the following information to answer the given question
(\begin{array}{c|c} & D\ \hline \text{Balance as peer cash book} & 8,400\ \text{Banking charges} & 300 \ \text{standing order paid} & 2,500 \ \text{Unpresented cheques} & 2,800 \end{array})
The balance as per bank statement is

A
D10,900
B
D8,400
C
D5,600
D
D2,800
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47

Which of the following is not a purpose for preparing departmental accounts? To

A
compare the results of different departments
B
employ staff into different departments
C
reward departmental managers
D
obtain information for formulating policies
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48

Use the following information to answer the given question
(\begin{array}{c|c} & D\ \hline \text{Rent accrued 1st January, 2005} & 600\ \text{Rent paid in 2005} & 11,300\ \text{Rent prepaid 31st December, 2005} & 500\end{array})
Rent expenses for the year 2005 is

A
₦11,400
B
₦11,300
C
₦11,200
D
₦10,200
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49

Use the following information to answer the given question
(\begin{array}{c|c} & D\ \hline \text{Rent accrued 1st January, 2005} & 600\ \text{Rent paid in 2005} & 11,300\ \text{Rent prepaid 31st December, 2005} & 500\end{array})
Which of the following is not classified as an overhead?

A
factory rates
B
factory power
C
factory building extension
D
factory depreciation
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