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Accounts - Principles of Accounts 1992 WAEC Past Questions

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21
The Chief accounting officer of the Federation Republic of Nigeria is the
  • A. chief accountant
  • B. minister of finace
  • C. minister of economic planning
  • D. accountant general of the federation
  • E. auditor general of the federation
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22
Materials are taken out of government unallocated store by means of
  • A. verbal instruction by the Governor
  • B. stores issue voucher
  • C. stores credit voucher
  • D. store ledger card
  • E. departmental authorisation order
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23
As evidence of payment to a government ministry, the revenue collector issue
  • A. treasury card
  • B. receipt voucher card
  • C. treasury recipet
  • D. payment voucher
  • E. store receipt voucher
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24
The fixed amount of money set aside for pretty expenses is called
  • A. ordinary fund
  • B. accumulated fund
  • C. float
  • D. imprest receipt
  • E. imprest fund
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25
When provision is made for doubtful debt, the accounting entries are debit
  • A. profit and loss account, credit debtors account
  • B. debtors account, credit trading account
  • C. profit and loss account, credit sales account
  • D. trading account, credit debtors account
  • E. profit and loss account, credit provision for doubtful debt account
View Answer & Discuss WAEC 1992
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