WAEC Past Questions and Answers - Page 954

4,766.

The principal of double entry book-keeping is that

A.

Every debtor must have a creditor

B.

Every account debited must be immediately credited

C.

For every debit there must be a corresponding credit

D.

For every double debit, threre must be a double credit

E.

For every item there must be a double entry

Correct answer is C

No explanation has been provided for this answer.

4,768.

The trial balance will show return outwards account N60. discount allowed account N100, respectively as

A.

N60 credit, N100 credit

B.

N60 credit, N100 debit

C.

N60 debit, N100 debit

D.

N61 debit, N100 credit

E.

N160 credit, N60 credit

Correct answer is B

No explanation has been provided for this answer.

4,769.

Which of the following errors affects the trial balance?

A.

Commission

B.

Omission

C.

Principle

D.

Original entry

E.

Lone entry

Correct answer is E

No explanation has been provided for this answer.