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.

2,166.

The sum of direct cost in a manufacturing account is

A.

Production cost

B.

Prime cost

C.

Total cost

D.

Finance cost

Correct answer is B

Prime cost is the direct cost of a commodity in terms of the materials and labour involved in its production, excluding fixed costs.

2,167.

Which of the following is not a purpose for which share premium may be utilized?

A.

Issuing fully oaid bonus share

B.

Writing off preliminary expenses

C.

Settling salesman commission

D.

Providing for redeemable preference

Correct answer is C

No explanation has been provided for this answer.

2,168.

The first calculating machine in data processing was

A.

Abacus

B.

Pascal

C.

Punched cards

D.

Digital

Correct answer is A

No explanation has been provided for this answer.

2,169.

The going concern concept assumes that

A.

Every transaction is represented by a debit and credit entry

B.

The currency much not change

C.

The firm is a legal entity

D.

The business will continue to operate indefinitely

Correct answer is D

No explanation has been provided for this answer.