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Accounts - Principles of Accounts 1989 WAEC Past Questions

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6
Which of the following may have been recorded in the cash book and fail to appear in the Bank statement?
  • A. bank charges and commission
  • B. cheques issued, presented and cashed
  • C. bank lodgements
  • D. payments made by the bank on a tanding order
  • E. opening bank overdraft
View Answer & Discuss WAEC 1989
7
Which of the following accounts belongs to the personal ledger?
  • A. purchases account
  • B. capital account
  • C. machinery account
  • D. depreciation account
  • E. rent and rentals
View Answer & Discuss (3) WAEC 1989
8

Which of the following accounts belongs to the private ledger?

  • A. drawing accounts
  • B. premises account
  • C. machinery account
  • D. depreciation account
  • E. V. Okafor's account
View Answer & Discuss (1) WAEC 1989
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9
A cheque for N400 drawn in favour of Jeje was posted to the credit of his account. The entry necessary to correct the error is
  • A. a debit suspense account N800,credit Jeje's account N800
  • B. debit bank to correct N400, credit Jeje's account N400
  • C. debit suspense account N400, credit Jeje's account N400
  • D. debit Jeje's account N800, credit suspense account N800
  • E. debit Jeje's account N400, credit suspense account N400
View Answer & Discuss WAEC 1989
10
A sales for N2,570 was recorded in the day book as N2,750. The error committed was
  • A. compensating error
  • B. error of omission
  • C. error of principle
  • D. error of original entry
  • E. erroe of transportation
View Answer & Discuss WAEC 1989
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