WAEC Past Questions and Answers - Page 1230

6,146.

Which of the following is not part of factory overhead?

A.

Factory salaries

B.

Factory lighting and heating

C.

Depreciation of plant and machinery

D.

Depreciation of furniture and fixtures

Correct answer is D

Factory overhead is the total cost involved in operating all production facilities of a manufacturing business that cannot be traced directly to a product. It has to do with indirect labor and cost.

Examples are;

  • Electricity or gas used in a factory.
  • Other utilities, such as water and trash service.
  • Unforeseen repairs or maintenance.
  • Employees who perform repairs or maintenance.
  • Supervisors or managers in the factory salaries.
  • Depreciation on a building's value.
  • Rent and property taxes.
  • Equipment depreciation.

Furniture and fixtures are office expenses and are not involved in the production phase.

6,148.

A three column cash book contains column for

A.

Cash, assets and liabilities

B.

Bank, cash and assets

C.

Cash, bank and return

D.

Discount, cash and bank

Correct answer is D

No explanation has been provided for this answer.

6,149.

A difference between the debit and credit totals in a trial balance is placed in

A.

Bank reconciliation statement

B.

Profit and loss account

C.

Suspense account

D.

Appropriate account

Correct answer is C

No explanation has been provided for this answer.

6,150.

Which of the following is not a source of revenue for local government?

A.

Mining royaltyies

B.

Radio and TV licences

C.

Tenement/property rates

D.

Business permit fee

Correct answer is A

No explanation has been provided for this answer.