WAEC Accounting Past Questions & Answers - Page 45

221.

The excess of the market value of goods produced over the cost of production is 

A.

Profit on manufacturing

B.

Net profit

C.

Goodwill

D.

Gross profit

Correct answer is A

No explanation has been provided for this answer.

222.

Sales ledger balances 01/06/12------ 9,000
30/06/12------------------------------------30,000
Total for the month: Cash sales----- 10,000
Returns inwards --------------------------3,000
Cheque dishonoured-------------------- 4,000

The credit sales for the month is?

A.

36,000

B.

31,000

C.

20,000

D.

30,000

Correct answer is C

 

                            Sales ledger control account

Bal b/f                        9,000
Dishonored cheque   4,000
credit sales               20,000
                                 33,000
Returns inwards   3,000
Bal c/d                  3,000

                            33,000

 

225.

Carriage outward expenses of a business are treated in the 

A.

Balance sheet

B.

Income surplus account

C.

Profit and loss account

D.

Trading account

Correct answer is C

No explanation has been provided for this answer.