Accounting questions and answers

Accounting Questions and Answers

If you are preparing for an accounting aptitude test or even a job interview, these accounting questions and answers will help you master the principles of accounting. This test covers accounting past questions from WAEC, JAMB, Post UTME exams and many more.

566.

Mrs. Okoro who lives in the riverine community of Rivers State makes her living through crabbing and fishing. This type of occupation is? 

A.

Commercial

B.

Manufacturing

C.

Service

D.

Extractive

Correct answer is A

Commercial farming occurs when a farm is set up for the sole purpose of producing crops and farm animals for sale, with the sole intention of making a profit. Commercial farms are often larger than regular family farms because economies of scale are richly sought after due to the immense competition involved.

568.

The total credit sales for a period can be extracted from the?

A.

Cash book

B.

Sales day book

C.

Petty cash book

D.

Returns inwards

Correct answer is B

The sales day book, also known as the sales book, is a ledger covering, in detail, all credit sales transactions during the day. These sales are then added together and recorded in the sales ledger for that day.

569.

The major source of document which enables employer to calculate  the employee wages  is the?

A.

Nominal roll of employees

B.

Records of number of hours worked

C.

Effort of the employee

D.

Record of independence per employee

Correct answer is B

The numbers of hours worked is the period of time that a person spends at paid labour. This means that, an employee pay roll is prepared by calculating the number of hours that employee spend working for his or her employer. The wages / salaries of that employee is subject to hourly rate. ( the more time you spend at work, the more the pay).

It is however worthy to note that, not all employees / employers practice this payment method.

 

570.

Which of the following is not an inventory costing method?

A.

FIFO

B.

LIFO

C.

Average cost method

D.

LILA

Correct answer is D

No explanation has been provided for this answer.