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.

1,986.

In a partnership business, the net profit serves as opening figure for

A.

Trading account

B.

Profit and loss account

C.

Current account

D.

Appropriation account

Correct answer is D

No explanation has been provided for this answer.

1,987.

Which of the following concepts is exposed to hold when a proprietor makes a drawing of goods or cash from the business?

A.

Business entity

B.

Realization

C.

Going concern

D.

Dual-aspect

Correct answer is A

No explanation has been provided for this answer.

1,988.

An analytical cash book is used to

A.

Indicate source of cash received

B.

Categorise petty cash payment

C.

Separate cash and bank balance

D.

Analyse amounts due from debtors

Correct answer is C

No explanation has been provided for this answer.

1,989.

A sales Day book is used for recording

A.

Credit sales

B.

Sales returns

C.

Hire purchase

D.

Cash sales

Correct answer is A

No explanation has been provided for this answer.

1,990.

Which of the following is the basis accounting equation?

A.

Assets = capital + liabilities

B.

Capital = assets + liabilities

C.

Liabilities = assets + capital

D.

Assets = liabilities + equity

Correct answer is A

No explanation has been provided for this answer.