WAEC Accounting Past Questions & Answers - Page 247

1,231.

Which of the following is a capital reserve?

A.

Profit and loss account balance

B.

Share premium

C.

Gross profit

D.

Share discount

Correct answer is B

No explanation has been provided for this answer.

1,232.

Which of the following ratios measure the ability of a firm to meet short-term obligations?

A.

Net profit margin

B.

Quick asset ratio

C.

Turnover

D.

Creditors ratio

Correct answer is B

No explanation has been provided for this answer.

1,233.

The correct order of liquidity is

A.

Stock, debtors, prepayments and cash

B.

Cash, payments, debtors and stock

C.

Stock, cash, debtors and preyaments

D.

Debtors, stock, cash and prepayments

Correct answer is A

No explanation has been provided for this answer.

1,234.

When both debit and credit entries of a transaction are shown in the cash book, it is described as

A.

Contra entry

B.

Reversal entry

C.

Double entry

D.

Single entry

Correct answer is A

No explanation has been provided for this answer.

1,235.

Books of account are opening by means of a

A.

purchases journal

B.

principal journal

C.

sales journal

D.

returns inward journal

Correct answer is B

No explanation has been provided for this answer.