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.

341.

Use the following information to answer the question below

Opening stock---------2,300
Purchases-------------11,874
Sales--------------------18,600
Closing stock-----------3,600
Cost of goods sold---11,500

The percentage of gross profit to sales is

A.

61.82%

B.

38.17%

C.

28.49%

D.

14.25%

Correct answer is B

Gross profit  = sales - cost of goods sold

= 18,600 - 11,500 = 7,100

Percentage = 7,100/18,600 x 100

= 38.17% 

 

342.

Share premium is classified in the balance sheet as

A.

Fixed capital

B.

Capital reserve

C.

Revenue reserve

D.

Short-term capital

Correct answer is B

No explanation has been provided for this answer.

343.

Working capital is the excess of

A.

Current assets over fixed assets

B.

Current liabilities over current assets

C.

Fixed assets over currents liabilities

D.

Current assests over current

Correct answer is D

No explanation has been provided for this answer.

344.

The formular for calculating depreciation using straight line method is

A.

Cost-scrap value/useful life

B.

Scrap value+sales/useful life

C.

Sales-scrap value/useful life

D.

Purshases+sales/useful life

Correct answer is A

No explanation has been provided for this answer.

345.

Goodwill may be brought into the books when

A.

No partner retires

B.

Assets are more than liabilities

C.

Profit for the period is high

D.

A new partner is admitted

Correct answer is D

No explanation has been provided for this answer.