WAEC Accounting Past Questions & Answers - Page 129

641.

A business which converts raw materials to finished goods prepares

A.

Trading account and balance sheet

B.

Profit and loss account and balance sheet

C.

Balance sheet only

D.

Trading profit and loss account and balance sheet

E.

Manufacturing, trading, profit and loss account and balance sheet

Correct answer is E

No explanation has been provided for this answer.

642.

Which of the following statements is not true of a non-profit making organization?

A.

Income and expenditure account is prepared

B.

Income and expenditure account excludes accruals and prepayments

C.

Income and expenditure account excludes capital receipts and capital payments

D.

Receipts and Payments account is a substitute for expenditure account

Correct answer is D

No explanation has been provided for this answer.

643.

The capital sum which represents the difference between the assets and liabilities of a society or club is referred to as

A.

Consolidated fund

B.

Recurrent fund

C.

Accumulated fund

D.

Working capital

E.

General reserve

Correct answer is C

No explanation has been provided for this answer.

644.

The trading account is usually headed

A.

For the year ended............19 x 1

B.

For............19 x 1

C.

As.............19 x 1

D.

As at.........19 x 1

E.

...................19 x 1

Correct answer is A

No explanation has been provided for this answer.

645.

Which of the following accounts are treated in the nominal ledger? 
i. wages 
ii. discounts allowed 
iii. purchases

A.

i

B.

ii

C.

iii

D.

i, ii and iii

E.

i and ii

Correct answer is E

No explanation has been provided for this answer.