WAEC Accounting Past Questions & Answers - Page 286

1,427.

The balance of the sales ledger control account represents

A.

Total sales

B.

Total credit sales

C.

Total creditors

D.

Total debtors

Correct answer is D

It represents the total of all credit sales. Also known as trade debtors. 

1,428.

Bad debts written off is shown as

A.

Debit in the sales ledger

B.

Debit in the purchases ledger

C.

Credit in the sales ledger

D.

Credit in the purchases ledger

Correct answer is C

The journal entry is a debit to the bad debt expense account and a credit to the accounts receivable account. (Remember your account receivables are credit sales that is the sales journal). 

1,429.

The difference between factory cost of goods produced and its market value is

A.

Interest

B.

Premium

C.

Manufacturing profit

D.

Manufacturing overhead

Correct answer is C

 

 

1,430.

Which of the following is not a debit item in a partnership appropriation account?

A.

Capital

B.

Drawings

C.

Creditors

D.

Bank balance

Correct answer is B

No explanation has been provided for this answer.