WAEC Past Questions and Answers - Page 992

4,956.

Which of the following is no part of prime cost of production?

A.

Cost raw materials

B.

Carriage on raw materials

C.

Direct expenses

D.

Direct wages

E.

Depreciation of factory equipment

Correct answer is E

No explanation has been provided for this answer.

4,957.

The payee of a cheque is the

A.

Drawer's banker

B.

Drawee's banker

C.

Person named to receive the amount on the cheque

D.

Bank cashier

E.

Drawer

Correct answer is C

No explanation has been provided for this answer.

4,958.

Factory wages are always entered into the

A.

Sales account

B.

Manufacturing account

C.

Profit and loss account

D.

Trading account

E.

Trading account

Correct answer is B

No explanation has been provided for this answer.

4,959.

Which of the following is not an Appropriation account item for a company?

A.

Interest on drawings

B.

Proposed dividends

C.

Interim dividends

D.

Provision for taxation

E.

General reserve

Correct answer is A

No explanation has been provided for this answer.

4,960.

The purpose of a trading account is to ascertain

A.

Sales

B.

Gross profit or loss

C.

Net profit or loss

D.

Carriage outwarrds

E.

Appropriated profit

Correct answer is B

No explanation has been provided for this answer.