WAEC Accounting Past Questions & Answers - Page 158

786.

Credit sales were debited to A. Akpan instead of B. Akpan. This is an error of

A.

Principle

B.

Original entry

C.

Omission

D.

Commission

E.

Compensation

Correct answer is D

No explanation has been provided for this answer.

787.

The undistributed profits of a limited liability company is

A.

Goodwill

B.

Working capital

C.

Net profit

D.

Retained earnings

E.

Net loss

Correct answer is D

No explanation has been provided for this answer.

788.

Working capital is measured by the excess of

A.

Current liabilities over current assets

B.

Fixed assets over current assets

C.

Currents assets over current liabilities

D.

Current assets over fixed assets

E.

Long term liabilities fixed assets

Correct answer is C

No explanation has been provided for this answer.

789.

Which of the following is an example of Personal Accounts?

A.

Stock

B.

Fixture

C.

Equipment

D.

Rent

E.

Debtors

Correct answer is E

No explanation has been provided for this answer.

790.

Subscription in advance is an example of

A.

Payment

B.

Accrual

C.

Debtors

D.

Provision

E.

Reserves

Correct answer is B

No explanation has been provided for this answer.