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.

251.

The rule of accounting equation requires that account payable should be placed under

A.

Equities

B.

Assets

C.

Capital

D.

Liabilities

Correct answer is D

No explanation has been provided for this answer.

252.

In a control account, provision for bad debts is found on the

A.

Credit side of the sales ledger control account

B.

Debit side of the purchases ledger control account

C.

Debit side of the sales ledger control account

D.

Credit side of the purchases ledger control account

Correct answer is A

No explanation has been provided for this answer.

253.

Use the following information to answer this question.

Cost of assets (01/01/18) ₦ 600,000. Annual depreciation charge is 15% on reducing balance basis.

The net book value of the asset at 31/12/19 is

A.

₦523,500

B.

₦510,000

C.

₦433,500

D.

₦420,000

Correct answer is C

No explanation has been provided for this answer.

254.

Use the following information to answer this question.

Cost of assets (01/01/18) ₦ 600,000. Annual depreciation charge is 15% on reducing balance basis.

Depreciation for the year 2019 is 

A.

₦180,000

B.

₦166,500

C.

₦90,000

D.

₦76,500

Correct answer is D

No explanation has been provided for this answer.

255.

Acid test ratio of a firm measures the 

A.

profitability of a firm

B.

capital adequacy of a firm

C.

liquidity of a firm

D.

quality of debtors of a firm

Correct answer is C

No explanation has been provided for this answer.