WAEC Accounting Past Questions & Answers - Page 125

621.

Which of the following belongs to the Nominal Ledger?

A.

Creditors account

B.

Debtors account

C.

Salaries account

D.

Fixtures account

E.

Stock account

Correct answer is C

No explanation has been provided for this answer.

623.

Which of the following should be included in the adjusted cash book?

A.

Bank charges and commission

B.

Cheques issued, presented and cashed

C.

Bank deposits

D.

Cash payments made by the firm

E.

Opening bank overdraft

Correct answer is A

No explanation has been provided for this answer.

624.

The balance of the pretty cash book should be

A.

Deducted from the balance of the cash account

B.

Shown in the balance sheet as cash-in-hand

C.

Reconciled with the bank balance

D.

Returned to the sales manager

E.

Shown in the balance sheet as liability

Correct answer is B

No explanation has been provided for this answer.

625.

Cash discount received would be shown in the 
i. cash book 
ii. discount received account 
iii. supplier's account

A.

i and iii

B.

i, ii, and iii

C.

iii

D.

i and ii

E.

ii and iii

Correct answer is B

No explanation has been provided for this answer.