WAEC Accounting Past Questions & Answers - Page 120

596.

Discount allowed would appear on the

A.

Debit side of sales control account and the credit side of purchases control account

B.

Debit side of sales ledger control account only

C.

Debit side of purchases ledger control account

D.

Credit side of the sales ledger control account

E.

Credit-side of the purchases ledger control account

Correct answer is D

No explanation has been provided for this answer.

597.

The balance in the purchases ledger control account is

A.

Total purchases

B.

Total sales

C.

The total of the debtors

D.

The total of the creditors

E.

The total credit purchases

Correct answer is D

No explanation has been provided for this answer.

598.

Which of the following shows the stock at the start of an accounting period?

A.

Appropriation account

B.

Current assets in the balance sheet

C.

Current liabilities in the balance sheet

D.

Trading account

E.

Profit and loss account

Correct answer is B

No explanation has been provided for this answer.

599.

The drawings account of a sole proprietorship is transferred to the

A.

Capital account

B.

Debit side of the trading account

C.

Credit side of the profit and loss account

D.

Current liabilities in the balance sheet

E.

current assets in the balance sheet

Correct answer is A

No explanation has been provided for this answer.

600.

Which of the following would be posted to the proprietor's capital account?

A.

Gross sales

B.

Gross profit

C.

Net sales

D.

Net profit

E.

Manufacturing profit

Correct answer is D

No explanation has been provided for this answer.