WAEC Accounting Past Questions & Answers - Page 329

1,641.

Subscriptions owed by members of a club is a/an

A.

Asset

B.

Liability

C.

Profit

D.

Surplus

Correct answer is A

No explanation has been provided for this answer.

1,642.

Net turnover is referred to as

A.

Purchases

B.

Assets

C.

Sales

D.

Profits

Correct answer is C

net turnover - is turnover before VAT and after trade discounts have been deducted.  A company may use net turnover to measure the total volume of sales 

 

1,643.

Accumulated fund is also referred to as

A.

Surplus

B.

Profit

C.

Deficit

D.

Capital

Correct answer is D

No explanation has been provided for this answer.

1,645.

The accounting treatment for a dishonored cheque is; debit

A.

Customer's account; credit bank account

B.

Bank account; credit customer's account

C.

Customer's account; credit sales account

D.

Sales account; credit customer account

Correct answer is B

Treatment: Before any notice of cheque being dishonored: When a supplier (payee) receives a cheque from a customer(drawer) the supplier's cash book is debited and the customer's account in the sales ledger is credited with the amount of the cheque.