WAEC Accounting Past Questions & Answers - Page 261

1,301.

Which of the following statements is not true?

A.

A trial balance is an account having debit and credit sides

B.

Expenses, losses and assets have debit balances

C.

Revenues, gains and liabilities have credit balances

D.

A trial balance is a list of balances extracted from ledger accounts

Correct answer is A

No explanation has been provided for this answer.

1,302.

Financial accounting information is for

A.

Internal use only

B.

External use only

C.

Business use only

D.

Internal and external use

Correct answer is D

No explanation has been provided for this answer.

1,303.

Which of the following is not shown in the trial balance?

A.

Opening stock

B.

Closing stock

C.

Discounts allowed

D.

Discounts received

Correct answer is B

No explanation has been provided for this answer.

1,304.

An example of direct expenses is

A.

Insurance

B.

Carriage inwards

C.

Purchases of raw materials

D.

Royalty

Correct answer is D

No explanation has been provided for this answer.

1,305.

Factory costs excluding prime cost is

A.

Overhead

B.

Material cost

C.

Fixed cost

D.

Administration cost

Correct answer is A

No explanation has been provided for this answer.