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.

2,896.

Which of the following entries is effected by a department when goods are charged to it at selling prices?

A.

Stock account is debited

B.

Purchases account is debited

C.

Stock account is credited

D.

Mark-up account is debited

Correct answer is B

No explanation has been provided for this answer.

2,897.

To compute gearing ratio, divide?

A.

Profit by capital employed

B.

Current assets by current liability

C.

Profit by total assets

D.

Long-term debts by equity capital

Correct answer is D

No explanation has been provided for this answer.

2,898.

The part of equity which is payable on winding up is called?

A.

General reserve

B.

Revenue reserve

C.

Capital reserve

D.

Normal reserve

Correct answer is B

No explanation has been provided for this answer.

2,900.

Granada Corporation has net assets of N600,000 and contributed capital of N180,000. The corporation has 30,000 shares of common stock outstanding with no preferred stock. This suggest that the corporation has?

A.

A book value of N14 per share

B.

A book value of N20 per share

C.

A deficit of N420,000

D.

Retained earnings of N600,000

Correct answer is B

No explanation has been provided for this answer.