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.

851.

Purchases can be ascertained through the preparation of a

A.

Stock account

B.

Sales account

C.

Total debtors control account

D.

Total creditors control account

Correct answer is A

No explanation has been provided for this answer.

852.

Clifford pays rent of N200 per month for premises, He paid N2,800 within the year. Compute the prepayment.

A.

N300

B.

N400

C.

N600

D.

N200

Correct answer is A

No explanation has been provided for this answer.

853.

I. Members subscription
II. Fines from members
III. Donation
IV. Loan from bank

From the information above, sources of income for a Not-for-profit-making organization include

A.

I, III, IV

B.

I, II, III

C.

I, II, IV

D.

I and IV

Correct answer is B

Nonprofits can and do use the following sources of income to help them fulfill their missions:

  • Fees for goods and/or services.
  • Individual donations and major gifts.
  • Bequests.
  • Corporate contributions.
  • Foundation grants.
  • Government grants and contracts.
  • Interest from investments.
  • Loans/program-related investments (PRIs)

 

854.

The trader's capital in a single entry system is ascertained by preparing

A.

Gross profit

B.

Statement of affairs

C.

Suspense account

D.

Appropriation account

Correct answer is B

A Statement of Affairs is a document detailing a company's assets and liabilities. Generally prepared by a liquidator or appointed professional during certain insolvency proceedings, the document is later registered at Companies House, where it becomes available for public view.

 

855.

Opening balance of Diks company was N12,202, closing balance N15,300, total cash received during the period N40,000. What was the amount of cash paid during the same period?

A.

N36,902

B.

N27,502

C.

N12,498

D.

N43,098

Correct answer is A

Opening balance = 12,202 + cash recieved = 40,000 = 52,202
less closing balance
= 52,202 - 15,300 = 36902 (Amount spent during the period)