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.

2,761.

In an incomplete record, the preparation of the bank reconciliation ensures that

A.

All cash taking are banked

B.

The cash book is correct

C.

There are no overdrafts

D.

There are no hidden loans

Correct answer is A

No explanation has been provided for this answer.

2,762.

An entry in a subsidiary book which does not form part of the double entry system is a

A.

Contra entry

B.

Journal entry

C.

Single entry

D.

Memorandum entry

Correct answer is D

No explanation has been provided for this answer.

2,764.

In preparing the final accounts, the bad debt account is closed by a transfer to the

A.

Balance sheet

B.

Provision for bad debt account

C.

Profit and loss account

D.

Trading account

Correct answer is C

No explanation has been provided for this answer.