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.

306.

Where partners maintain a fluctuating capital account, partners' share of profit is credited to

A.

Capital account

B.

Profit and loss appropriate account

C.

Current account

D.

Profit and loss account

Correct answer is A

No explanation has been provided for this answer.

307.

In a departmental accounting system, which of the following expenses will most likely be apportioned on the basis of turnover

A.

Carriage inwards

B.

Carriage outwards

C.

Discount received

D.

Returns outwards

Correct answer is B

No explanation has been provided for this answer.

308.

A limitation of the money measurement concept is that

A.

it results in inaccurate financial statements

B.

financial statement is not easily understood

C.

important non-monetary activities are not reported

D.

the reports are not comparable to that of other businesses

Correct answer is C

No explanation has been provided for this answer.

310.

The ordinary shareholders enjoy the following right except the right to

A.

Receive dividends at a predetermined rate

B.

Vote at annual general meetings

C.

Elect the board of directors

D.

Participate in additional issues of shares

Correct answer is A

No explanation has been provided for this answer.