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2007 - WAEC Accounting Past Questions and Answers - page 2

11

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})
Gross profit for the year was

A
₦4,650
B
₦4,200
C
₦3,750
D
₦2,400
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12

The total of the sales journal is posted to the

A
credit side of sales ledger
B
credit side f sales account
C
debit side of sales account
D
debit side of sales account
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13

A rent ₦12,000 was paid by Taiwo to his landlord by cheque. The double entry in Taiwo's books is

A
debit Rent aount, credit bank account
B
debit rent account, credit taiwo's account
C
debit bank account, credit rent account
D
debit Taiwo's account, credit rent account
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14

The sum of money given to a petty cashier out of which small payments are made is a/an

A
bonus
B
loan
C
advance
D
float
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15

The total of the discount from creditors is transferred to

A
credit side of discounts received account
B
debit side of discounts received account
C
credit side of discounts allowed account
D
debit side of discounts allowed account
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16

The total of the discounts is transferred to

A
credit side of Discounts Received Account
B
debit side of Discounts received account
C
credit side of Discounts allowed account
D
debit side of discounts allowed account
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17

The profit of sole trader increases his

A
stock
B
asset
C
liability
D
capial
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18

Use following information to answer the given
(\begin{array}{c|c} & ₦\ \hline \text{Balance as per cash book} & 8,000 Cr\ \text{Unpresented cheques} & 14,400\ \text{Uncredited cheque} & 2,600\ \text{Uncredited cheques} & 2,600\end{array})
A cheque for ₦2,000 paid to a creditor had been entered in error in the cash book.The debit side of the cash book(bank column) had been undercast by ₦5,000. The adjusted balance as per cash book is

A
₦10,800 Cr
B
₦5,800Cr
C
₦5,800Dr
D
₦10,800Dr
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19

Use following information to answer the given
(\begin{array}{c|c} & ₦ \ \hline \text{Balance as per cash book} & 8,000 Cr\ \text{Unpresented cheques} & 14,400\ \text{Uncredited cheque} & 2,600\ \text{Uncredited cheques} & 2,600\end{array})
A cheque for ₦2,000 paid to a creditor had been entered in error in the cash book.The debit side of the cash book(bank column) had been undercast by ₦5,000. The balance as per bank statement is

A
₦8,000Cr
B
₦6,000Cr
C
₦6,00Dr
D
₦8,000Dr
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20

Use the following information to answer the given question
(\begin{array}{c|c} \text{Rent receivable accrued 1/01/2005} & D3,000\ \text{Rent received during the year 2005} & D5,000\ \text{Rent receivable accrued 31/12/2005} & 2,600\end{array})
The entry for rent received in the profit and loss account for the year ended 31st December 2005 is

A
credit profit and loss account with D4,500
B
credit profit and loss account with D2,500
C
debit profit and loss account with D2,500
D
debit profit and loss account with D,500
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