WAEC Accounting Past Questions & Answers - Page 172

856.

A company charges out goods to a branch at cost plus 25 percent. It invoiced N12,00 worth of goods

The double entry required for the mark-up is debit Branch

A.

Sales Account, credit Branch Adjustment Account

B.

Adjustment Accoutnt, credit Branch Stock Account

C.

Stock Account, credit Branch Adjustment Account

D.

Adjustment Account, credit Branch Profit and Loss Account

E.

Profit and Lost Account, credit Branch Stock Account

Correct answer is C

No explanation has been provided for this answer.

857.

A company charges out goods to a branch at cost plus 25 percent. It invoiced N12,00 worth of goods

The mark-up is

A.

N15,000

B.

N9,000

C.

N4,000

D.

N3,000

E.

N2,000

Correct answer is D

No explanation has been provided for this answer.

858.

Which of the following is not a source document for recording sales?

A.

Debit note

B.

Credit note

C.

Receipt

D.

Sales journal

E.

Invoice

Correct answer is D

No explanation has been provided for this answer.

859.

A financial plan of action expressed in monetary terms is known as

A.

Impurest

B.

Consolidated fund

C.

Warrant

D.

Budget

E.

Development fund

Correct answer is D

No explanation has been provided for this answer.

860.

Where a business is purchased, the full amount of the purchase consideration is credited to

A.

Purchase of Business Account

B.

Creditor's Account

C.

Vendor's Account

D.

Purchaser's Account

E.

Debtor's Account

Correct answer is A

No explanation has been provided for this answer.