WAEC Accounting Past Questions & Answers - Page 274

1,367.

The assumption that a business has perpetual existence is recognized by

A.

Entity concept

B.

Periodicity concept

C.

Going-concern concept

D.

Realisation concept

Correct answer is C

No explanation has been provided for this answer.

1,368.

Which of the following terms is not used to describe the total amount stated in the memorandum of association approved by the registrar of companies?

A.

Authorized capital

B.

Registered capital

C.

Issued capital

D.

Nominal capital

Correct answer is D

No explanation has been provided for this answer.

1,369.

The purchase of furniture, an asset to the company was debited to purchases account. This is an error of

A.

Omission

B.

Original entry

C.

Principle

D.

Commission

Correct answer is C

No explanation has been provided for this answer.

1,370.

In single entry and incomplete records, the net assets method used to ascertain profit is

A.

Net asset at the end of a period - net assets at the begining of a period = profit + additional capital - drawings

B.

Net asset at the end of a period - net asset at the beginig of a period = profit - additional capital - drawings

C.

Net asset at the end of a period - net asset at the begining of a period - drawings

D.

Net asset at the end of a period + additional capital - drawings

Correct answer is A

No explanation has been provided for this answer.