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2011 - WAEC Accounting Past Questions and Answers - page 3

21

The document from which entries are transferred to the purchases day book is the

A
waybill
B
credit note
C
receipt
D
invoice
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22

Prime cost is derived by adding i. cost of raw materials consumed ii. indirect expenses iii. direct labour iv. factory expenses v. work-in-progress vi. direct expenses

A
i, ii and iv
B
i, iii and vi
C
iv, v and vi
D
ii, iii and v
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23

A bookkeeper debited Motor Vehicle Account instead of Motor Expenses Account. This is an error of

A
commission
B
original entry
C
complete reversal of entry
D
principle
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24

John received a cheque from Dawda, a debtor, in payment for goods purchased by Dawda on credit. The transaction will be recorded in john's

A
cash book and sals ledger
B
nominal ledger and sales ledger
C
cash book and purchases ledger
D
nominal ledger and purchases ledger
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25

The total value received by company as consideration for shares issued constitutes

A
paid-up capital
B
authorized capital
C
working capital
D
capital employed
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26

Use the following information to answer the given question.
(\begin{array}{c|c} & ₦\ \hline \text{Prime cost} & 4,000\ \text{Factory overheads} & 6,000\ \text{Stock on 1/1/09 work-in-progress} & 1,000\ \text{Stock on 31/12/09 work-in-progress} & 2,000 \ \text{Returns inwards} & 800 \ \text{Sales} & 20,000\end{array})
Cost of production is

A
₦10,000
B
₦9,000
C
₦8,000
D
₦6,000
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27

Use the following information to answer the given question.
(\begin{array}{c|c} & ₦\ \hline \text{Prime cost} & 4,000\ \text{Factory overheads} & 6,000\ \text{Stock on 1/1/09 work-in-progress} & 1,000\ \text{Stock on 31/12/09 work-in-progress} & 2,000 \ \text{Returns inwards} & 800 \ \text{Sales} & 20,000\end{array})
Net sales for the period is

A
₦20.000
B
₦20,8000
C
₦19,200
D
₦10,000
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28

The going concern concept assumes that

A
every transaction is represented by a debit and credit entry
B
the currency much not change
C
the firm is a legal entity
D
the business will continue to operate indefinitely
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29

The first calculating machine in data processing was

A
abacus
B
pascal
C
punched cards
D
digital
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30

Which of the following is not a purpose for which share premium may be utilized?

A
issuing fully oaid bonus share
B
writing off preliminary expenses
C
settling salesman commission
D
providing for redeemable preference shares
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