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Accounts - Principles of Accounts 1996 WAEC Past Questions

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16
which of the following is not an Appropriation account item for a company?
  • A. inerest on drawings
  • B. proposed dividends
  • C. interim dividends
  • D. provision for taxation
  • E. General reserve
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17
Factory wages are always entered into the
  • A. sales account
  • B. manufacturing account
  • C. profit ans loss account
  • D. trading account
  • E. trading account
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18
The payee of a cheque is the
  • A. drawer's banker
  • B. drawee's banker
  • C. person naned to receive the amount on the cheque
  • D. bank cashier
  • E. drawer
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19
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
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20
The person who has applied for shares in a company is called
  • A. allotee
  • B. subscriber
  • C. promoter
  • D. shareholder
  • E. applicant
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