WAEC Accounting Past Questions & Answers - Page 79

391.

Use the following information to answer the question below

Mr White acquired Mr Black's business for GH¢ 410,000. The total assets were GH¢ 670,000 and liabilities amounted to GH¢ 320,000.

How much was paid for goodwill?

A.

GH¢ 350,000

B.

GH¢ 260,000

C.

GH¢ 90,000

D.

GH¢ 60,000

Correct answer is D

Assets 670,000 - liabilities 320,000 = 350,000 (business value after liabilities claims)

Purchase price 410,000 - 350,000 business value =  60,000 goodwill

392.

In which of the following accounts is interest on partners capital found?

A.

Profit and Loss

B.

Trading

C.

Income surplus

D.

Profit and Loss appropriation

Correct answer is D

The main intention of preparing a profit and loss appropriation account is to show the distribution of profits among the partners. It is debited with interest on capital and remuneration to partners and credited with the net profits b/d from the profit and loss account and interest on drawings.