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.

2,951.

When the sum of money appears on the credit side of the cash book, but not on the debit side of the bank statement, the sum is regarded as

A.

Uncredited cheques

B.

Dishonoured cheques

C.

Direct remittance to the bank

D.

Unprecedented cheques

Correct answer is D

No explanation has been provided for this answer.

2,952.

Which of the following demonstrates the imprest system?

A.

Float → expenses paid → cash in bank → float

B.

Float → cash from bank → expenses paid → float

C.

Float → expenses paid→ cash from bank → float

D.

Float → cash in bank → expenses paid → float

Correct answer is C

No explanation has been provided for this answer.

2,953.

Erroneous rearrangement of financial figures such as writing N624 as N264 is called

A.

Transposition

B.

Principle

C.

Commission

D.

Omission

Correct answer is A

No explanation has been provided for this answer.

2,954.

The term 'posting' in Accounting refers to

A.

Recording entries in the journal

B.

Transferring the balance in the ledger to the trial balance

C.

Tracing amounts from the journal to the ledger to find errors

D.

Transferring entries to the ledger from the journal

Correct answer is D

No explanation has been provided for this answer.

2,955.

Books of original entry are used for

A.

Recording business transactions

B.

The adjustment of accounts

C.

Reminding the book keeping to post transactions in the ledger

D.

Informing the bookkeeper about the state of affairs

Correct answer is A

No explanation has been provided for this answer.