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2009 - WAEC Accounting Past Questions and Answers - page 1

1

Which of the following books of original entry is used to record all payments and receipt by cash or cheque?

A
sales day book
B
cash book
C
purchase day book
D
general journal
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2

As a basis for assessing future usage, fixed assets are shown at

A
selling price
B
cost price
C
cost plus residual value
D
net book value
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3

In the absence of an agreement, partners share profits

A
based on activeness of a partner
B
based on capital contribution
C
on patronage basis
D
on equal basis
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4

Subscription prepared by members is recorded in the balance sheet of a club as a

A
current liability
B
current asset
C
fixed asset
D
long term liability
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5

The reduction in value of an intangible asset is

A
depletion
B
depression
C
amortization
D
appreciation
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6

Which of the following is not part of the cost of production

A
wages of operators
B
factory power
C
advertising
D
cost of raw materials
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7

Rent is apportioned each department on the basis of

A
area or space occupied
B
equuality
C
turnover
D
purchases
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8

A document which acknowledge that a company owes a person a stated sum of money with an agreement to pay a fixed rate of interest periodically is

A
share certificate
B
allotment certificate
C
preference certificate
D
debenture certifate
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9

Use the following information to answer the given question
(\begin{array}{c|c} & D\ \hline \text{Purchase of raw materials} & 236,500\ \text{Returns of raw materials} & 4,750\ \text{Carriage on raw materials} & 44,000\ \text{Stock of raw materials at close} & 39,500 \ \text{Factory fuel} & 150,000\ \text{Direct wages} & 205,000\ \text{Indirect wages} & 31, 250\ \text{Factory power} & 3105,000\ \text{Work-in-progress at start} & 32,500\end{array})
What is the value of raw materials used?

A
D 270,500
B
D 286,250
C
D 255,000
D
D 236,250
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10

Use the following information to answer the given question
(\begin{array}{c|c} & D\ \hline \text{Purchase of raw materials} & 236,500\ \text{Returns of raw materials} & 4,750\ \text{Carriage on raw materials} & 44,000\ \text{Stock of raw materials at close} & 39,500 \ \text{Factory fuel} & 150,000\ \text{Direct wages} & 205,000\ \text{Indirect wages} & 31, 250\ \text{Factory power} & 3105,000\ \text{Work-in-progress at start} & 32,500\end{array})
What is the prime cost???

A
D 717,500
B
D 231,250
C
D 286,250
D
D 270,500
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