WAEC Accounting Past Questions & Answers - Page 143

711.

Goodwill is

A.

A current asset

B.

A current liability

C.

A long term liability

D.

A fictitious asset

Correct answer is E

No explanation has been provided for this answer.

712.

The equivalent of a club's Receipt and payment account is

A.

Cash account

B.

Revenue account

C.

Trading account

D.

Suspense account

E.

Profit and loss account

Correct answer is A

No explanation has been provided for this answer.

713.

The term bad debts means debts

A.

Recorded in wrong account

B.

Owed by an employee

C.

Paid with fake currency

D.

That cannot be collected

E.

Owed by a supplier

Correct answer is D

No explanation has been provided for this answer.

714.

A trial balance is a proof of accuracy of

A.

Transactions

B.

Final accounts

C.

Double entry in the ledger

D.

Trading account

E.

Balance sheet

Correct answer is C

No explanation has been provided for this answer.

715.

Cash stolen from branch-taking s is recorded in the Head Office books by debiting

A.

Defalcations account and crediting branch stock acccount

B.

Mark-up account and crediting branch stock account

C.

Defalcations account and crediting profit and loss account

D.

Cash account and crediting branch stock account

E.

Branch stock account and crediting defalcations account

Correct answer is A

No explanation has been provided for this answer.