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.

356.

A disadvantage of single entry system of book-keeping is that

A.

The profit for the period is reduced

B.

It is difficult to determine profit for the period

C.

Total sales for the period is reduced

D.

The owner of the firm withdraws money from the enterprise

Correct answer is B

No explanation has been provided for this answer.

357.

Which of the following items will appear in the Total Creditors Account?

A.

Discount allowed

B.

Credit sales

C.

Discount received

D.

Cash purchases

Correct answer is A

No explanation has been provided for this answer.

358.

The purpose of keeping Sales and Purchases Ledger Control Account is to 

A.

Match credit sales and credit purchases

B.

Equate debtors balance to creditors balance

C.

Verify total debtors and total creditors balances

D.

Determine cash sales and cash purchases

Correct answer is C

No explanation has been provided for this answer.

359.

In a manufacturing enterprise depreciation of plant is treated in the

A.

Trading account

B.

Profit and loss account

C.

Manufacturing account

D.

Appropriation account

Correct answer is C

No explanation has been provided for this answer.

360.

The production cost of a manufacturing firm is made up of 

A.

Indirect materials

B.

Factory overheads and prime cost

C.

Direct materials and wages

D.

Factory overheads and directs materials

Correct answer is B

No explanation has been provided for this answer.