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.

291.

Net profit of a sole proprietor is transferred to the

A.

Profit and loss account

B.

Profit and loss appropriation account

C.

Capital account

D.

Drawings account

Correct answer is C

No explanation has been provided for this answer.

293.

Goods returned to the supplier is recorded in the accounts as: debit

A.

Sales Returns Account; credit Suppliers' Account

B.

Purchases Returns Account; credit Supplier's Account

C.

Supplier's Account; credit Purchases Returns Account

D.

Supplier's Account; credit Purchases Account

Correct answer is C

No explanation has been provided for this answer.

294.

Reducing balance method charges depreciating as fixed percentage of the

A.

net book value of asset

B.

cost of asset

C.

market value of asset

D.

accumulated depreciation on asset

Correct answer is A

No explanation has been provided for this answer.

295.

Use the information below to answer this question:

i. cash at bank  
ii. cash in hand  
iii. premises  
iv. land  
v. creditors  
vi. loan from friends/bank

What are the current assets?

A.

i and v

B.

i and ii

C.

ii and iv

D.

iii and v

Correct answer is B

No explanation has been provided for this answer.