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.

2,477.

Musa, a prepaid customer of XYZ and KLM, bought N1500 recharge card from XYZ, and N2000 recharge recharge card from KLM, for business calls. The entry to record these transaction is debit?

A.

Telephone N3,500 credit XYZ and KLM, N3,500

B.

Telephone N3,500, credit cash N3,500

C.

Sundries N3,500, credit KLM N3,500

D.

Sundries N3,500, credit telephone N3,500

Correct answer is B

No explanation has been provided for this answer.

2,478.

The process of bookkeeping includes records produced from?

A.

Ledgers

B.

Source documents

C.

Minutes of meeting

D.

Intuitive reasoning

Correct answer is A

Bookkeeping is the recording of financial transactions  in which all of the financial transactions of the business (consisting of income and expenses) are entered into a database. It uses records recorded in the ledger.
Ledgers is a book or other collection of financial accounts.

 

2,479.

The accounting convention which states that the performance of a business should be determined by matching all expenses against revenues is?

A.

Accruals

B.

Materiality

C.

Objectivity

D.

Periodicity

Correct answer is A

No explanation has been provided for this answer.

2,480.

Which of the following branches of accounting was first developed?

A.

Cost accounting

B.

Financial acounting

C.

Management accounting

D.

Petroleum accounting

Correct answer is B

No explanation has been provided for this answer.