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Accounts - Principles of Accounts 2011 WAEC Past Questions

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6
Which of the following is not recorded in a partnership appropriation account?
  • A. interest on capital
  • B. partners drawings
  • C. share of profit
  • D. interest on drawings
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7
When a transaction is completely left out from the books, it is an error of
  • A. commission
  • B. omission
  • C. principle
  • D. compensation
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8
Which of the following is not a subsidiary book?
  • A. sales day book
  • B. purchases day book
  • C. general journal
  • D. trial balance
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9
In departmental accounts, rent is appointed on the basis of
  • A. purchases
  • B. floor area occupied
  • C. number of personnel in each department
  • D. volume of sales
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10
Which of the following errors will affect the totals of a trial balance?
  • A. compensating error
  • B. complete reversal of entry
  • C. error in addition
  • D. error of original entry
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