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2008 - WAEC Accounting Past Questions and Answers - page 5

41

The entries to record goods bought for cash are: debit

A
cash account; credit purchases account
B
purchases account ; credit cash account
C
purchases account; credit stock account
D
purchases account; credit goods account
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42

Carriage inwards is posted to

A
trading account
B
profit and loss account
C
appropriate account
D
balance sheet
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43

Repairs to air conditioners was debited to office equipment account. This is an error of

A
principle
B
commission
C
original entry
D
compensation
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44

The practice of identifying with one constant approach where a number of approach exist for solving an accounting problem is the convention of

A
conservatism
B
consistency
C
prudence
D
materiality
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45

Which of the following is a storage device?

A
diskette
B
key board
C
printer
D
monitor
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46

Trade creditors personal accounts are found in the

A
purchases ledger
B
sales ledger
C
general ledger
D
sales day book
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47

Which of the following is a norminal account?

A
bank account
B
cash account
C
sales account
D
stock account
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48

Which of the following is not an instrument for controlling public expenditure?

A
constitution
B
financial regulation
C
budget
D
memorandum
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49

Use the following to answer the given question
(\begin{array}{c|c} & ₦\ \hline \text{Opening debtors} & 40,000\ \text{Opening creditors} & 30,000 \ \text{Credit sales} & 100,000\ \text{Credit purchases} & 80,000 \ \text{Bad debts}& 5,500\ \text{Set-offs} & 65,500\end{array})
Closing debtors figure is

A
₦140,000
B
₦134,500
C
₦80,000
D
₦69,000
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50

Use the following to answer the given question
(\begin{array}{c|c} & ₦\ \hline \text{Opening debtors} & 40,000\ \text{Opening creditors} & 30,000 \ \text{Credit sales} & 100,000\ \text{Credit purchases} & 80,000 \ \text{Bad debts}& 5,500\ \text{Set-offs} & 65,500\end{array})
Closing creditors figure is

A
₦115,500
B
₦110,000
C
₦95,500
D
₦44,500
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