WAEC Accounting Past Questions & Answers - Page 15

73.

Use the following information to answer questions below
 

Teteh and Kukuma are in partnership with capital balances of #300,000 and #200,000 respectively. They agreed to share profit on the basis of their capital. The profit for the year is #150,000 and the interest on capital is 5%.

Teteh's share of profit is

A.

#60,000

B.

#90,000

C.

#75,000

D.

#50,000

Correct answer is C

Ratio in their capital = 300,000/200,000 = 3/2 = 3: 2
Total ratio = 3+ 2 = 5

Interest on capital = 5%
Teteh = 5% x 300,000 = 15,000
Kukuma = 5% x 200,000 = 10,000

= 150,000 - ( 15,000 + 10,000)
= 150,000 - 25,000
= 125,000

Teteh's share of profit = 3/5 x 125,000

= 75,000

74.

The document prepared by the buyer and sent to the seller listing the items to be supplied is

A.

Purchase order

B.

Credit note

C.

Proforma invoice

D.

Sales order

Correct answer is A

The purchase order is a document generated by the buyer and serves the purpose of ordering goods from the supplier. The document indicates the details on the items that are to be purchased, such as the types of goods, quantity and price.

75.

Drawings made by a partner would be

A.

Credited to current account

B.

Credited to appropriation account

C.

Debited to appropriation account

D.

Debited to current account

Correct answer is D

Drawing is the amount withdrawn or taken out of the business by partners during the year. The drawings can be in cash or kind. it is debited to the current account.