WAEC Accounting Past Questions & Answers - Page 301

1,501.

Which of the following is not found in the personal ledger?

A.

Debtors account

B.

Creditors account

C.

Capital account

D.

Nominal account

Correct answer is C

Personal ledger is a book or a computer document in which details of money owed to or by particular people are recorded: The personal ledger will contain a separate account for each supplier and customer

 

1,502.

If creditors at 1\1\10 were Le 3,000; creditors at 31/12/10 Le 5,500 and payments to creditors Le 29,000. The purchases figure for 2010 is

A.

Le 34,500

B.

Le 32,000

C.

Le 31,500

D.

Le 26,500

Correct answer is C

29000 - 3000 = 26000

26000 + 5500 = 31500

 

1,503.

Partners whose liabilities are restricted to their financial contribution to the partnership in the event of winding up are

A.

Ordinary partners

B.

Limited partners

C.

Dormant partners

D.

Sleeping partners

Correct answer is B

Limited partner is a partner in a company or venture whose liability towards its debts is legally limited to the extent of their investment.

 

1,504.

The portion of authorized capital that has been allotted to subscribers

A.

Called up capital

B.

Paid up capital

C.

Issued capital

D.

Nominal capital

Correct answer is C

The Issued Capital refers to the number of shares issued by the company to the shareholders. In other words, the shares allotted or subsequently held by the shareholders is called the issued capital.


 

1,505.

The term used to denote the capital of a not-for-profit making organization is

A.

Annuity fund

B.

Nominal capital

C.

Circulating capital

D.

Accumulated fund

Correct answer is D

An accumulated fund is the capital fund of a nonprofit organization. Money is directed into the accumulated fund when revenues are greater than expenditures and there is a budgetary surplus.