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.

2,771.

The law that currently regulates the registration of companies in Nigeria is the?

A.

Constitution of the Federal Republic of Nigeria, 1999

B.

Nigeria Enterprises Promotion Decree, 1972

C.

Companies and Allied Matters Decree, 1990

D.

Companies Decree, 1968

Correct answer is C

No explanation has been provided for this answer.

2,772.

The main difference between the ordinary and preference shareholders is that?

A.

The former receive dividends while the latter do not

B.

The latter are not members of the company while the former are

C.

In the case of winding up, the former are paid first before the latter

D.

The former have voting rights while the latter do not

Correct answer is D

No explanation has been provided for this answer.

2,773.

Where a company acquires controlling shares of another and the consideration is paid in cash, the entries in the books of the purchases are debit?

A.

Investment and credit cash

B.

Investment and credit shares

C.

Purchases and credit cash

D.

Purchases and credit shares

Correct answer is C

No explanation has been provided for this answer.

2,774.

Bala Ltd acquired the business of Bello Ltd and caused the separate existence of the latter company to terminate. This situation is best described as?

A.

Absorption

B.

Merger

C.

Conversion

D.

Dissolution

Correct answer is A

No explanation has been provided for this answer.

2,775.

On the dissolution of a partnership business,the net book value of the assets is transferred to?

A.

Debit of realization account

B.

Credit of realization account

C.

Credit of bank account

D.

Debit of bank account

Correct answer is B

No explanation has been provided for this answer.