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.

2,871.

Lawal and co makes blocks and sell to builders.
In computing prime cost, which of the following costs would be considered appropriate?

A.

Cement, sand and carriage outwards

B.

Water carriage inwards and cement

C.

Sales boy's wages, cement and sand

D.

Carriage outwards, carriage inwards and cement

Correct answer is A

No explanation has been provided for this answer.

2,872.

When the factory cost of production has been ascertained, manufactured goods are transferred to trading account by?

A.

Debiting manufacturing account and crediting trading acccount

B.

Crediting sales account and debiting trading account

C.

Debiting sales account and crediting trading account

D.

Crediting manufacturing account and debiting trading account

Correct answer is D

No explanation has been provided for this answer.

2,873.

In dealing with incomplete records, fixed assets are posted to?

A.

Opening profit and loss as brought forward figures

B.

Closing balance sheet as carried forward figures

C.

Closing balance sheets as brought forward figures

D.

Closing profit and loss as brought forward figures

Correct answer is C

No explanation has been provided for this answer.

2,874.

The principal function of a sales ledger control account is to

A.

Serve as internal check and provide quick information for the preparation of interim financial statements

B.

Serve as external check and provide quick information for the preparation of interim financial statements

C.

Provide quick information for the preparation of customers' statement

D.

Provide information for the control of salesmen's activities

Correct answer is C

No explanation has been provided for this answer.

2,875.

The main features of the single system are that?

A.

Books of accounts are not maintained and business relies only on bank statement

B.

The journal records are absent and only the main ledger is kept 7

C.

There are incomplete classifications and recording procedures

D.

Only credit sales transactions and credit purchase are recorded

Correct answer is C

No explanation has been provided for this answer.