WAEC Accounting Past Questions & Answers - Page 150

747.

Which of the following is not true of a partnership business without written agreement?

A.

Profit and losses will shared equally

B.

Interest not to be paid on capital

C.

Interest on drawings is to be at the rate 5% per annum

D.

Salaries are not allowed to partners

E.

Money in excess of capital agreed to subscribe is to attract an interest of 5% per annum

Correct answer is C

No explanation has been provided for this answer.

748.

Rate of stock turnover is defined as

A.

Purchases over stock

B.

Cost of goods available for sale over total of opening and closing stock

C.

Cost of goods available for sale ovet total of opening and closing stock

D.

Cost of goods sold over total opening and closing stock

E.

Cost of goods sold over average stock

Correct answer is E

No explanation has been provided for this answer.

749.

Debtors at start was N5,620 and at close N3,460. Cash and cheques received from customers amounted to N16,330. Credit sales for the year valued

A.

N3,460

B.

N5,620

C.

N14,170

D.

N16,330

E.

N18,490

Correct answer is C

No explanation has been provided for this answer.

750.

Which of the following is treated under partnership appropriation account?

A.

Interest on loan

B.

Salary of workers

C.

Electricity

D.

Salary of partner

E.

Travelling expenses of a partner

Correct answer is D

No explanation has been provided for this answer.