WAEC Accounting Past Questions & Answers - Page 140

696.

The purchases of a typewriter for the office was debited to purchases account. This is an error of

A.

Commission

B.

Omission

C.

Original entry

D.

Principle

E.

Compensation

Correct answer is D

No explanation has been provided for this answer.

697.

In a manufacturing company, wages paid to operatives increase the value of

A.

Turnover

B.

Prime cost

C.

Gross profit

D.

Overhead cost

Correct answer is B

No explanation has been provided for this answer.

698.

In which of the following books will trade discount be recorded?

A.

Cash book

B.

General ledger

C.

Purchases day book

D.

Invoices

E.

Journal voucher

Correct answer is C

No explanation has been provided for this answer.

699.

Which of the following will a supplier send to a customer whose invoice was undercast?

A.

Invoice

B.

Debit note

C.

Credit note

D.

Cheque

E.

Payment voucher

Correct answer is B

No explanation has been provided for this answer.

700.

Which of the following accounts is not kept by a local government?

A.

Departmental votes revenue account

B.

Departmental votes expenditure account

C.

Deposit account

D.

Advances account

E.

Profit and loss account

Correct answer is E

No explanation has been provided for this answer.