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.

1,706.

The amount by which assets exceed specific liabilities is called

A.

Reserve

B.

Provision

C.

Premium

D.

Bonus

Correct answer is A

No explanation has been provided for this answer.

1,707.

The income accruing to debenture holders is called

A.

Dividend

B.

Net profit

C.

Shares

D.

Interest

Correct answer is D

No explanation has been provided for this answer.

1,708.

Which of the following belongs to the sales ledger?

A.

Motor Van Disposal account

B.

Bank Account

C.

Debtors Account

D.

Rent and Rates Account

Correct answer is C

No explanation has been provided for this answer.

1,709.

A suspense account is used to

A.

Record sales

B.

Agree the trial balance

C.

Record purchases

D.

Prepare the balance sheet

Correct answer is B

No explanation has been provided for this answer.

1,710.

Subscriptions in arrears is treated in the balance sheet of a club as

A.

Current liability

B.

Intangible assets

C.

Fictitious asset

D.

Current asset

Correct answer is D

No explanation has been provided for this answer.