WAEC Past Questions and Answers - Page 875

4,371.

\(\begin{array}{c|c} & \text{N} \\ \hline \text{Stock Jan 1} & 2000 \\ \hline \text{Purchases} & 4000 \\ \hline \text{Carriage inwards} & 500 \\ \hline \text{Sales} & 9000 \\ \hline \text{Carriage outwards} & 500\end{array}\) Carriage outwards

A.

₦9,000

B.

₦2,500

C.

₦3,000

D.

₦1,500

Correct answer is B

\(\begin{array}{c|c} \text{Sales} & & 9000 \\ \hline \text{Stock Jan 1} & 2000 & \\ \hline \text{Purchases} & 4000 & \\ \hline \text{Carriage inwards} & 500 & 6500 \\ \hline \text{Gross profit} & & 2500 \end{array}\)

4,372.

A credit purchase of N200 from P. Osae was posted to the account of P. Osei. This is an error of 

A.

Principle

B.

Commission

C.

Omission

D.

Original entry

Correct answer is B

No explanation has been provided for this answer.

4,373.

A suspense account is used in the 

A.

Prevention of errors

B.

Correction of errors

C.

Detection of errors

D.

Creation of errors

Correct answer is B

No explanation has been provided for this answer.

4,374.

The claim on the assets of a business by outsiders is 

A.

Capital

B.

Liabilities

C.

Reserves

D.

Provisions

Correct answer is B

No explanation has been provided for this answer.

4,375.

If a petty cashier has a cash float of Le 39,000 and Le 37,500 is spent, he will be reimbursed with 

A.

Le 40,500

B.

Le 39,000

C.

Le 37,500

D.

Le 1,500

Correct answer is C

No explanation has been provided for this answer.