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.

2,201.

A book that contains individual accounts of suppliers is the

A.

Purchase ledger

B.

General ledger

C.

Nominal ledger

D.

Sales ledger

Correct answer is A

A bought ledger is a system in accounting by which a business records and monitors its creditors. The purchase ledger contains the individual accounts of suppliers from whom the business has made purchases on credit.

 

2,202.

The source document used to make entries in the purchase day book is

A.

Debit note

B.

Credit note

C.

Invoice

D.

Receipt

Correct answer is C

An invoice, bill or tab is a commercial document issued by a seller to a buyer, relating to a sale transaction and indicating the products, quantities, and agreed prices for products or services the seller had provided the buyer.

 

2,203.

In government accounting, the method used which records on the basis of financial entity with self-balancing books instead of entity of proprietorship is

A.

Virement

B.

Fund accounting

C.

Consolidated fund

D.

Financial regulation

Correct answer is D

No explanation has been provided for this answer.

2,204.

The account of government into which all monies are received and from which all expenditures are disbursed is the

A.

Federation account

B.

Petroleum Technology Development Fund

C.

Central Bank Account

D.

Development fund

Correct answer is A

No explanation has been provided for this answer.