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.

1,306.

Cash discount is given for

A.

Buying in large quantity

B.

Prompt settlement of account

C.

Being a regular customer

D.

Introducing other customers

E.

Sales returns

Correct answer is B

No explanation has been provided for this answer.

1,307.

A debit cash balance of N26,900 was brought down as N24,300. The entries necessary to correct the error are

A.

Debit cash account N5,200, credit suspense account N5,200

B.

Credit cash account N5,200, debit suspense account N5,200

C.

Debit cash account N2,600, credit suspense account N2,600

D.

Credit cash account N2,600, debit suspense account N2,600

E.

Credit cash account N2,600, debit bank account N2,600

Correct answer is D

No explanation has been provided for this answer.

1,308.

Where a proprietor withdraws cash from bank for office use, the entries would be

A.

Credit cash account, debit bank account

B.

Debit cash account, credit bank account

C.

Debit officer account, credit bank account

D.

Debit drawings account, credit bank account

E.

Debit bank account, credit drawings account

Correct answer is B

No explanation has been provided for this answer.

1,309.

Carriage outwards is charged to the

A.

Debit side of profit and loss account

B.

Credit side of profit and loss account

C.

Credit side of trading account

D.

Debit side of profit and loss Appropriation account

E.

Debit side of Balance under current liabilities

Correct answer is A

No explanation has been provided for this answer.

1,310.

Which of the following statements is not valid?

A.

Provision for bad debts is deducted from debtors total in the Balance sheet

B.

An increase in provision for bad debts appears on the debi side of the profit and loss account

C.

A decrease in the provison for bad debts appears on the credit side of profit and loss account

D.

The bad debt account is closed to the debit side of the profit and loss account

E.

Bad debt is a deduction from debtors total afte making provision for bad and boughtful debts

Correct answer is E

No explanation has been provided for this answer.