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2008 - WAEC Accounting Past Questions and Answers - page 3

21

The purchase of furniture, an asset to the company was debited to purchases account. This is an error of

A
omission
B
original entry
C
principle
D
commission
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22

Which of the following terms is not used to describe the total amount stated in the memorandum of association approved by the registrar of companies?

A
authorized capital
B
registered capital
C
issued capital
D
norminal capital
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23

A cash payment of ₦85 to Regina was entered in the books as ₦58. The entries to correct the error are: debit

A
regina's account ₦27 : credit cash account ₦27
B
cash account ₦27 : credit Regina's account ₦27
C
Regina's account ₦143 : credit cash account ₦143
D
cash account ₦143 : credit Regina's account ₦143
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24

Use the following information,
(\begin{array}{c|c} & Le\ \hline \text{Sales} & 183,400 \ \text{Purchases} & 168000\ \text{Opening stock} & 20,100\ \text{Closing stock} & 48,800 \ \text{Carriage outwards} & 2400\ \text{Carriage inwards} & 5,000\ \text{Returns inwards} & 10,000\ \text{Expenses} & 15,000\ \text{Returns outwards} & 8,000\end{array})
The gross profit is

A
Le 47,200
B
Le 42,200
C
Le 37,200
D
Le 19,800
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25

Use the following information,
(\begin{array}{c|c} & Le\ \hline \text{Sales} & 183,400 \ \text{Purchases} & 168000\ \text{Opening stock} & 20,100\ \text{Closing stock} & 48,800 \ \text{Carriage outwards} & 2400\ \text{Carriage inwards} & 5,000\ \text{Returns inwards} & 10,000\ \text{Expenses} & 15,000\ \text{Returns outwards} & 8,000\end{array})
The net profit is

A
Le 42,200
B
Le 37,200
C
Le 32,200
D
Le 19,200
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26

Use the following information,
(\begin{array}{c|c} & Le\ \hline \text{Sales} & 183,400 \ \text{Purchases} & 168000\ \text{Opening stock} & 20,100\ \text{Closing stock} & 48,800 \ \text{Carriage outwards} & 2400\ \text{Carriage inwards} & 5,000\ \text{Returns inwards} & 10,000\ \text{Expenses} & 15,000\ \text{Returns outwards} & 8,000\end{array})
The cost of goods sold is

A
Le 185,100
B
Le 139,200
C
Le 136,200
D
Le 131,200
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27

The class of shares to which payment of dividend depends on profit is

A
forfeited shares
B
ordinary shares
C
bonus shares
D
preference shares
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28

Payment for shares in installments is done by means of

A
calls
B
circulars
C
subscription
D
invitation
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29

Mark-up on goods sent to branch are recorded in the books by crediting

A
stock adjustment account; debiting branch stock account
B
goods sent to branch accounts; debiting branch stock account
C
bank stock account; debiting stock adjustment account
D
branch stock account; credit cash account
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30

Which of the following s not part of cost of production?

A
direct material cost
B
direct wages
C
factory overheads
D
administrative overheads
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