WAEC Accounting Past Questions & Answers - Page 326

1,626.

Which of the following is not an administrative expenses in a manufacturing organization?

A.

Discounts allowed

B.

Office electricity

C.

Stationery

D.

Insurance

Correct answer is C

Administrative expenses are the expenses that an organization incurs not directly tied to a specific function such as manufacturing, production or sales. stationaries aren't administrative expense.

 

1,628.

Net profit in a business is

A.

The amount of money taken out of the business by the owner

B.

The cash in the business bank account

C.

The difference between sales and cost of sales

D.

Sales revenue less cost of sales expenses

Correct answer is D

Net profit is the actual profit after working expenses not included in the calculation of gross profit have been paid.

1,629.

Which of the following accounts would appear in the nominal ledger? 
i. Sanison's account(a debtor) 
ii. Motor vehicle account 
iii. Sales account 
iv. Rent and rates account

A.

i, ii and iii only

B.

i, iii and iv only

C.

ii, iii and iv only

D.

iii and iv only

Correct answer is D

Examples of nominal accounts include purchase account, sales account, salary A/C, commission A/C etc. The nominal account is income statement account(expenses, income, loss, profit) and is also known as temporary account unlike balance sheet account ( Asset, Liability, owner's equity) which are permanent account.

 

1,630.

The purchase of ten ceiling fans by Akpan Electronic Enterprises will be recorded as

A.

An acquisition of fixed asset

B.

An expense in its general office expense account

C.

Part of capital in the capital account

D.

An acquisition of stock

Correct answer is D

Since the shop is involved in the sales of electronics and fans are electronics, the purchase is therefore considered stock which has been purchased by Akpan electronic enterprise for resale.