WAEC Accounting Past Questions & Answers - Page 264

1,316.

A merchant paid ₦180,000 on rent for 18 months bu charged ₦120,000 to profit and loss account for the year. The concept applied is

A.

Business entity

B.

Going concern

C.

Accrual

D.

Materiality

Correct answer is C

No explanation has been provided for this answer.

1,317.

An approach for discovering missing figures in incomplete records is the use of

A.

Cash book

B.

Control accounts

C.

Trading accounts

D.

Balance sheets

Correct answer is B

No explanation has been provided for this answer.

1,318.

When provision is made for doubtful doubt, the accounting entries are

A.

Debit profit and loss account; credit provision for doubtful debt account

B.

Debit debtors account; credit trading account

C.

Debit profit and loss account ; credit sales account

D.

Debit trading account; credit debtors account

Correct answer is A

No explanation has been provided for this answer.

1,320.

Which of the following is not part of cost of production?

A.

Direct material cost

B.

Direct wages

C.

Factory overheads

D.

Administrative overheads

Correct answer is D

No explanation has been provided for this answer.