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.

2,207.

#800,000 worth of ordinary shares of 50k were issued at #1 each, payable in full on application. The entry in the cash book would be to

A.

Credit #1,600,000

B.

Debit #1,600,000

C.

Credit #1,600,000

D.

Debit #800,000

Correct answer is D

No explanation has been provided for this answer.

2,208.

The details of the share capital which a company is authorized to issue is contained in the

A.

Articles of Association

B.

Companies and Allied Matters Act

C.

Memorandum of Association

D.

Share capital certificate

Correct answer is C

No explanation has been provided for this answer.

2,209.

Payment for shares in excess of amount offered gives rise to

A.

Subscription in advance

B.

Revenue reserves

C.

Capital reserves

D.

Calls-in-advance

Correct answer is C

No explanation has been provided for this answer.

2,210.

The expenses incurred in purchasing a vehicle is a

A.

Revenue expenditure

B.

Capital expenditure

C.

Recurrent expenditure

D.

Concurrent expenditure

Correct answer is B

No explanation has been provided for this answer.