Accounts - Principles of Accounts 2009 WAEC Past Questions

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The total debtors account of trading concern is N13,000. out of this 2% is irrecoverable, 5% of the balance is not like to be collected. What is the provision for doubtful debts?

A. N910
B. N650
C. N637
D. N260

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Which of the following is not part of factory overhead?

A. factory salaries
B. factory lighting and heating
C. depreciation of plant and machinery
D. depreciation of furniture and fixtures

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Cost of extension to a factory building is classified as

A. capital receipt
B. revenue expenditure
C. capital expenditure
D. revenue receipt

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Which of the following does not appear in a bank statement?

A. dividend received
B. bank charges
C. uncredited cheques
D. dishonoured cheques

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The purchase of a typewriter for office use for ₦2,000 is debited to

A. creditors
B. bank account
C. purchases account
D. equipment account

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Accounts - Principles of Accounts 2009 WAEC Past Questions

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