WAEC Accounting Past Questions & Answers - Page 40

197.

Which of the following is not a method of charging goods to the branch by its head office?

A.

Net realizable value

B.

Cost price

C.

Cost-plus profit

D.

Selling price

Correct answer is B

No explanation has been provided for this answer.

198.

The accounting entries when goods are sold on credit at the branch are debit

A.

Branch Debtors Account; credit Sales Accounts

B.

Branch Current Account; credit Head Office Current Account

C.

Branch Debtors Account; credit Head Office Current Account

D.

Head Office Current Account; credit Sales Accounts

Correct answer is B

No explanation has been provided for this answer.

199.

A branch that keeps its own records prepares the records of transactions with the head office in the 

A.

Branch Current Account

B.

Branch Stock Account

C.

Head Office Current Account

D.

Profit and Loss Account

Correct answer is A

No explanation has been provided for this answer.

200.

In departmental accounting, when goods are sent from one department to another for sale the transaction is treated as 

A.

Interdepartmental transfer

B.

Inter-departmental sales

C.

Intra-departmental purchases

D.

Intra-department sales

Correct answer is C

No explanation has been provided for this answer.