WAEC Accounting Past Questions & Answers - Page 130

646.

The cost of goods sold at N32,000. The gross profit is 25% on cost. Returns inward amounts to N2,000, What is the value of sales?

A.

N42,500

B.

N40,500

C.

N40,000

D.

N38,000

E.

N32,000

Correct answer is C

No explanation has been provided for this answer.

647.

In a manufacturing organization, which of the following expenses does not elate to cost of production?

A.

Materials consumed

B.

Direct labour

C.

Direct overhead

D.

Administration overhead

E.

Work-in-progress

Correct answer is D

No explanation has been provided for this answer.

648.

Carriage outwards is accounting term for amount spent on

A.

Goods purchased

B.

Goods sold

C.

Excess stock

D.

Goods for production

E.

Goods returned to stock

Correct answer is B

No explanation has been provided for this answer.

649.

Capital is the

A.

Liability of tthe business to its proprietor

B.

Money owed by the company to others

C.

Money owed to the company by others

D.

Total of the long-term liabilities

E.

Total of the short-term liabilities

Correct answer is A

No explanation has been provided for this answer.

650.

If the Opening stock is undervalued

A.

Goods available would be understated and gross profit overstated

B.

Goods available and gross profit would be understates

C.

Goods and aavailable would be overstated and gross profit understated

D.

Gross profit and goods available would be overstated

E.

Cost of goods sold would be overstated

Correct answer is A

No explanation has been provided for this answer.