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Accounts - Principles of Accounts 1993 WAEC Past Questions

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21
Which of the following is the most liquid?
  • A. land and buildings
  • B. cash at bank
  • C. machinery
  • D. goodwill
  • E. furnitures and fittings
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22
Which of the following does not belong to the group?
  • A. Plant and machinery
  • B. stock
  • C. goodwill
  • D. preliminary expenses
  • E. overdraft
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23
A partner's drawing is debited to
  • A. profit and loss appropriation account
  • B. interest account
  • C. loan account
  • D. current account
  • E. trading account
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24
Trade debts amounting to N300 were written off. Which of the following would be affected?
  • A. purchases
  • B. profit and losses
  • C. creditors
  • D. sales ledger
  • E. trading account
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25
Debenture is a
  • A. current asset
  • B. fixed asset
  • C. long term liability
  • D. current liability
  • E. tangible asset
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