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2007 - WAEC Accounting Past Questions and Answers - page 1

1

The manufacturing account is prepared to determine the cost of

A
trading
B
production
C
factory overhead
D
raw materials
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2

Factory costs excluding prime cost is

A
overhead
B
material cost
C
fixed cost
D
administration cost
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3

An example of direct expenses is

A
insurance
B
carriage inwards
C
purchases of raw materials
D
royalty
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4

Which of the following is not shown in the trial balance?

A
opening stock
B
closing stock
C
discounts allowed
D
discounts received
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5

Financial accounting information is for

A
internal use only
B
external use only
C
business use only
D
internal and external use
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6

Which of the following statements is not true?

A
a trial balance is an account having debit and credit sides
B
expenses, losses and assets have debit balances
C
revenues, gains and liabilities have credit balances
D
a trial balance is a list of balances extracted from ledger accounts
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7

Use the following information to answer the given question
(\begin{array}{c|c} & ₦ \ \hline \text{Opening stock} & 1,800\ \text{Closing stock} & 1,350 \ \text{Creditors- 1/01/2004} & 1,274 \ \text{Creditors- 31/12/2004} & 1,140\ \text{Cash paid to creditors} & 6,900\ \text{Debtors 1/01/2004} & 465\ \text{Cash received from debtors} & 11,130 \ \text{Debtors 31/12/2004} & 300\end{array})
Sales for the year was

A
₦11,430
B
₦11,295
C
₦11,130
D
₦10,965
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8

Adobaw extracted a trial balance on 31st December 2005 and realized that the total of debit balance exceeded the total of credit balance. Pending investigation the difference should be

A
debited to suspense account
B
credited to suspense account
C
debited to assets accounts
D
credited to asset account
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9

A debit entry in the cash account and a corresponding credit in Alieu's account indicate a

A
receipt of cash from alieu
B
payment of cash to Alieu
C
sale of goods to Alieu for cash
D
purchases of goods from alieu for cash
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10

Use the following information to answer the given question
(\begin{array}{c|c} & ₦ \ \hline \text{Opening stock} & 1,800\ \text{Closing stock} & 1,350 \ \text{Creditors- 1/01/2004} & 1,274 \ \text{Creditors- 31/12/2004} & 1,140\ \text{Cash paid to creditors} & 6,900\ \text{Debtors 1/01/2004} & 465\ \text{Cash received from debtors} & 11,130 \ \text{Debtors 31/12/2004} & 300\end{array})
Cost of sales for the year was

A
₦10,965
B
₦8,565
C
₦7,215
D
₦6,765
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