WAEC Accounting Past Questions & Answers - Page 263

1,311.

The practice of identifying with one constant approach where a number of approach exist for solving an accounting problem is the convention of

A.

Conservatism

B.

Consistency

C.

Prudence

D.

Materiality

Correct answer is B

No explanation has been provided for this answer.

1,312.

Repairs to air conditioners was debited to office equipment account. This is an error of

A.

Principle

B.

Commission

C.

Original entry

D.

Compensation

Correct answer is A

No explanation has been provided for this answer.

1,313.

Carriage inwards is posted to

A.

Trading account

B.

Profit and loss account

C.

Appropriate account

D.

Balance sheet

Correct answer is A

No explanation has been provided for this answer.

1,314.

The entries to record goods bought for cash are: debit

A.

Cash account; credit purchases account

B.

Purchases account ; credit cash account

C.

Purchases account; credit stock account

D.

Purchases account; credit goods account

Correct answer is B

No explanation has been provided for this answer.

1,315.

Which of the following is an advantage of the imprest system?

A.

Rewarding the imprest holder

B.

Reducing the burden of petty cashier

C.

Reimbursing the petty cashier regularly

D.

Reducing the posting for small expenses into the main ledger

Correct answer is D

No explanation has been provided for this answer.