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.

1,266.

A share is under-subscribed when

A.

It is offered for sale at less than the nominal value

B.

It is offered for sale at nominal value

C.

The number of shares applied for is less than the offer

D.

It is offered for sale at more thn norminal value

E.

The number of shares applied for is more than the offer

Correct answer is C

No explanation has been provided for this answer.

1,267.

Shares are sold at less than nominal value. They are issued at a

A.

Profit

B.

Loss

C.

Discount

D.

Premium

E.

Par

Correct answer is C

No explanation has been provided for this answer.

1,268.

An excess of the value of the assets over the purchases consideration for acquisition of business is credited to

A.

General reserve

B.

Capital reserve

C.

Goodwill

D.

Current asset

E.

Share capital

Correct answer is B

No explanation has been provided for this answer.

1,269.

Payment for future services are

A.

Prepayment

B.

Deposit

C.

Accruals

D.

Investment

E.

Advances

Correct answer is E

No explanation has been provided for this answer.

1,270.

Which of the following is a credit item on an income and expenditure account?

A.

Bar expenses

B.

Electricity

C.

Salaries

D.

Subscription

E.

Rates

Correct answer is D

No explanation has been provided for this answer.