WAEC Accounting Past Questions & Answers - Page 41

201.

The objective of a departmental accounts is to ascertain the

A.

Number of staff in the department

B.

Departmental performance

C.

Stock held by the department

D.

Departmental labour

Correct answer is A

No explanation has been provided for this answer.

202.

When allotment of shares is made applicants for shares of a company become

A.

Promoters

B.

Creditors

C.

Debtors

D.

Shareholders

Correct answer is B

No explanation has been provided for this answer.

203.

Use the following information to answer the question below

Opening stock---------2,300
Purchases-------------11,874
Sales--------------------18,600
Closing stock-----------3,600
Cost of goods sold---11,500

What is the rate of stock turnover?

A.

7 times

B.

6 times

C.

5 times

D.

4 times

Correct answer is D

No explanation has been provided for this answer.

204.

Use the following information to answer the question below

Opening stock---------2,300
Purchases-------------11,874
Sales--------------------18,600
Closing stock-----------3,600
Cost of goods sold---11,500

The percentage of gross profit to sales is

A.

61.82%

B.

38.17%

C.

28.49%

D.

14.25%

Correct answer is B

Gross profit  = sales - cost of goods sold

= 18,600 - 11,500 = 7,100

Percentage = 7,100/18,600 x 100

= 38.17% 

 

205.

Share premium is classified in the balance sheet as

A.

Fixed capital

B.

Capital reserve

C.

Revenue reserve

D.

Short-term capital

Correct answer is B

No explanation has been provided for this answer.