WAEC Accounting Past Questions & Answers - Page 292

1,456.

An article cost N1,800 and is sold at a gross profit of 20% on selling price. What is the selling price?

A.

₦2,250

B.

₦2,160

C.

₦1,800

D.

₦1,440

Correct answer is B

No explanation has been provided for this answer.

1,457.

S. Sule sets aside from his private funds ₦20.000 is referred to as

A.

Drawings

B.

Capital

C.

Loan

D.

Profit

Correct answer is B

No explanation has been provided for this answer.

1,458.

Where records maintained are inadequate to facilitate the preparation of a trading and profit and loss accounts, this is described as

A.

Cost accounting

B.

Bookkeeping

C.

Incomplete records

D.

Double entry

Correct answer is C

Incomplete records refers to a situation in which an organization is not using double-entry bookkeeping. Instead, it is using a more informal accounting system, such as a single-entry system, to maintain a reduced amount of information about its financial results.

1,459.

In the balance sheet, the balance on the provision for Depreciation Account shown as

A.

Addition to fixed assets

B.

Deduction from fixed assets

C.

Addition to capital

D.

Deduction from current liabilities

Correct answer is B

No explanation has been provided for this answer.

1,460.

Subscriptions received in advance are

A.

Included in the income and expenditure account

B.

Not included in the receipts and payment account

C.

Shown as a current asset in the balance sheet

D.

Shown in the Balance Sheet as a current liability

Correct answer is D

An amount received in advance against which the services are yet to provide is a balance sheet item. Any advance subscription is a liability and to be shown in balance sheet