WAEC Past Questions and Answers - Page 1235

6,171.

A financial plan of action expressed in monetary terms is a/an

A.

Warrant

B.

Budget

C.

Imprest

D.

Consolidated fund

Correct answer is B

A budget is an estimation of revenue and expenses over a specified future period of time. Creating this spending plan allows you to determine in advance whether you will have enough money to do the things you need to do or would like to do. Budgeting is simply balancing your expenses with your income.

6,172.

The document prepared for the disbursement of government fund is

A.

An invoice

B.

A receipt

C.

A payment voucher

D.

A bill

Correct answer is B

No explanation has been provided for this answer.

6,173.

The accounting treatment when goods are sent to branch at a cost is, debit branch stock account and credit

A.

Branch stock adjustment account

B.

Goods sent to branch account

C.

Branch debtors account

D.

Branch profit and loss account

Correct answer is B

When goods are sent to the branch office at cost we debit branch stock account and credit goods sent to branch account (at cost price)

6,174.

Carriage inwards is shown on the

A.

Debit side of the trading account

B.

Credit side of the trading account

C.

Credit side of the profit and loss account

D.

Debit side of the profit and loss account

Correct answer is A

It is posted to the debit side of trading account and added to the cost of purchase