WAEC Accounting Past Questions & Answers - Page 230

1,146.

Which of the following is not correct?

A.

Increases in asset accounts are entered on the debit side

B.

Decreases in assets accounts are entered on the credit side

C.

Increases in liability accounts are entered on the credit side

D.

Decreases in liability accounts are entered on the credit side

Correct answer is D

No explanation has been provided for this answer.

1,147.

Purchase of goods of N2,000 was treated as sales and entered in the sales day book and had been carried through the account as such. This error of

A.

Principle

B.

Omission

C.

Reversal of entries

D.

Original entries

Correct answer is A

No explanation has been provided for this answer.

1,148.

Commission of N5,000 to a sales representative is debited to salaries account. This is an error of

A.

Reversal of entries

B.

Principle

C.

Commission

D.

Compensation

Correct answer is B

No explanation has been provided for this answer.

1,149.

Suppliers personal accounts are found in the

A.

Purchases ledger

B.

Sales account

C.

Purchases accoun

D.

Sales ledger

Correct answer is A

No explanation has been provided for this answer.

1,150.

In which ledger is the control account prepared?

A.

Nominal ledger

B.

General ledger

C.

Sales ledger

D.

Purchases account

Correct answer is B

No explanation has been provided for this answer.