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.

427.

A credit purchase of N200 from Osae was posted to the account of Osei. This is an error of 

A.

Principle

B.

Commission

C.

Omission

D.

Original entry

Correct answer is B

No explanation has been provided for this answer.

428.

The double entry for interest on drawings by a partner is: debit 

A.

Partner's Current Account; credit Appropriation Account

B.

Profit and Loss Account: credit Interest Account

C.

Appropriation Account credit Partner's Current Account

D.

Interest Account: credit Profit and Loss Account

Correct answer is A

No explanation has been provided for this answer.

429.

When bank charges are discovered in a bank statement, the adjustment is effected in the 

A.

Bank reconciliation statement

B.

Cash book

C.

Suspense account

D.

Bank loan account

Correct answer is B

No explanation has been provided for this answer.

430.

A debit entry in a fixed asset account represents


 

A.

An increase in the fixed asset account

B.

A decrease in the fixed asset account

C.

A profit on disposal of the fixed asset

D.

A loss on disposal of the fixed asset

Correct answer is A

No explanation has been provided for this answer.