WAEC Accounting Past Questions & Answers - Page 43

211.

A statement of affairs shows 

A.

Receipt and payments

B.

Revenue and expenditure

C.

Financial position

D.

Profit or loss

Correct answer is C

No explanation has been provided for this answer.

212.

Donations to a club are

A.

Credited to the Income and Expenditure Account

B.

Credit to the Receipts and Payments Account

C.

Debited to the Income and Expenditure Account

D.

Debited to Donation Accounts

Correct answer is A

No explanation has been provided for this answer.

213.

A trader sells goods at an average margin of 20%. His cost of sales for the month amounted to N720,000. What is his profit figure? 

A.

N900,000

B.

N864,000

C.

N840,000

D.

N180,000 

Correct answer is B

No explanation has been provided for this answer.

214.

Which of the following accounts or statements is used to determine credit purchase figures in incomplete records?

A.

Bank Account

B.

Control Account

C.

Profit and Loss Account

D.

Statement of Affairs

Correct answer is B

No explanation has been provided for this answer.

215.

A disadvantage of single entry system of book-keeping is that

A.

The profit for the period is reduced

B.

It is difficult to determine profit for the period

C.

Total sales for the period is reduced

D.

The owner of the firm withdraws money from the enterprise

Correct answer is B

No explanation has been provided for this answer.