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Accounts - Principles of Accounts 2000 WAEC Past Questions

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26
The vote book in Public Sector Accounting is used to
  • A. register the names of voters
  • B. control expenditure
  • C. control government policy
  • D. record revenue accuring to the government
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27
The accounting entry for depreciation at the end of each year is to debit
  • A. provision for depreciation account and credit machinery account
  • B. provision for depreciation account and credit profit and loss account
  • C. trading account abd credit provision for depresiation account
  • D. manufacturing account and credit provision for depreciation account
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28
An account is said to have a debit balance because
  • A. the first entry made in it is on its debit side
  • B. there aer more entries on the debit side than on the credit side
  • C. total value of debit entries is more than total value of credit entries
  • D. there is no entry at all on the dbit side
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29
A motor vehicle bought for N16,000 was estimated to have a useful life span of 4 years and a scrap of N2,000. What is the net book value of the motor vehicle at the end of the third year, using the straight line method?
  • A. N9,000
  • B. N5,500
  • C. N3,500
  • D. N2,000
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30
A motor vehicle bought for N16,000 was estimated to have a useful life span of 4 years and a scrap of N2,000. Using the straight line method, what is the amount of depreciation charged per annum?
  • A. N9,000
  • B. N5,500
  • C. N4,000
  • D. N3,500
View Answer & Discuss WAEC 2000
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