WAEC Accounting Past Questions & Answers - Page 159

791.

The accounting entries required for increase in provision for doubtful debts are

A.

Debit profit and loss account, credit provision for doubtful debts account

B.

Credit provision for doubtful debts account; debit profit and loss account

C.

Credit trading account; credit provision and doubtful debts account

D.

Credit trading trading account; debit provision for doubtful debts account

E.

Credit debtor's account; debit provision for doubtful debts account

Correct answer is A

No explanation has been provided for this answer.

792.

If incorrect entries on the debit side equal other incorrect entries on the credit side, the error is that of

A.

Ordinary entry

B.

Omission

C.

Commission

D.

Compensation

E.

Principle

Correct answer is D

No explanation has been provided for this answer.

793.

Which of the following is not a debit entry on a sales ledger control account?

A.

Goods sold

B.

Cash received

C.

Dishonoured cash

D.

Payment to debtors for claim

E.

Interest charges

Correct answer is B

No explanation has been provided for this answer.

794.

The reward given to a debenture holder is called

A.

Profit

B.

Reserve

C.

Premium

D.

Dividend

E.

Interest

Correct answer is E

No explanation has been provided for this answer.

795.

Which of the following is the basis of accounting in the Civil Service?

A.

Accrual

B.

Cash

C.

Income

D.

Expenditure

E.

Profit

Correct answer is B

No explanation has been provided for this answer.