WAEC Accounting Past Questions & Answers - Page 157

782.

When a business is purchased, the double entries required in the purchaser's book are debit,

A.

Vendor's account and credit purchase of business account

B.

 Asset account and credit purchases of business account

C.

Cash account and credit vendor's account

D.

Purchase of business account

E.

Vendor's account and credit cash account

Correct answer is E

No explanation has been provided for this answer.

783.

Which of the following is not a cause discrepancy between cash book and bank statement balances?

A.

Deposits in transit

B.

Standing order

C.

Paid cheques

D.

Dishonoured cheque

E.

Uncredited cheques

Correct answer is C

No explanation has been provided for this answer.

784.

Provision for depreciation on office furniture is charged to

A.

Capital account

B.

Profit and loss appropriation account

C.

Trading account

D.

Profit and loss account

E.

Manufacturing account

Correct answer is D

No explanation has been provided for this answer.

785.

A list of balance extracted from the ledger is known as

A.

Balance sheet

B.

Statement of affairs

C.

Trading account

D.

Profit and losss account

E.

Trial balance

Correct answer is E

No explanation has been provided for this answer.