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.

2,881.

Which of the following bank reconciliation items should not be added or subtracted from the bank statement balance to determine the adjusted cash balance?

A.

Outstanding cheques

B.

Bank service charges

C.

Deposit in the mail not yet received by the bank

D.

Bank error, charging a company for another company's cheque

Correct answer is D

No explanation has been provided for this answer.

2,882.

If the total discount allowed in a cash book was N230 and the total discount received was N255, which of the following is true concerning the two discounts?

A.

They must be balanced in the cash book and the difference taken to the debtors ledger

B.

They must be balanced in the cash book and the difference taken to the trial balance

C.

They should not be balanced in the cash book before being taking to the trial balance

D.

They should not appear in the trial balance as they were already either received or paid out

Correct answer is D

No explanation has been provided for this answer.

2,884.

A source document for the sales day book is

A.

A requisition form

B.

An invoice

C.

A customer advice

D.

A credit advice

Correct answer is B

No explanation has been provided for this answer.

2,885.

A basic unifying concept in accounting implies that

A.

Where creditors'account is zero, the assets are equal to the owner's equity

B.

There should be a balance in the creditors' account in order to measure total assets

C.

Revenues should be supported by invested and owner's capital

D.

Total assets can be less than liabilities and equity

Correct answer is A

No explanation has been provided for this answer.