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Accounts - Principles of Accounts 2005 WAEC Past Questions

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21
Depreciation of assets is provided for provided for in consideration of
  • A. disposal
  • B. loss by fire
  • C. loss in transit
  • D. wear and tear
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22
Which of the following is a factory overhead?
  • A. Depreciation of plant and machinery
  • B. Royalties
  • C. raw materials consumed
  • D. carriage outwards
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23
Which of the following is used to derive missing figures in a system of incomplete records?
  • A. control account
  • B. bank account
  • C. profit and loss account
  • D. bank statement
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24
Which of the following is not contained in sales ledger control account?
  • A. returns inwars
  • B. returns outwards
  • C. receipts from debtors
  • D. dishonored cheques
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25
Which of the following is not credited to debtors control account?
  • A. provision for bad debt
  • B. bas debt
  • C. discount allowed
  • D. bills receivable
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