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Accounts - Principles of Accounts 2011 WAEC Past Questions

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31
A debenture is
  • A. a loan capital raised by a company
  • B. money gives to a company as a gift
  • C. accuerd expenses
  • D. share capital
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32
The concept which deals with the exclusion of trivial items in the accounting records is
  • A. constitency
  • B. going concern
  • C. materiality
  • D. money measurement
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33
Which of the following is not an example of capital reserve?
  • A. share premium
  • B. retained profits
  • C. surplus on revaluation of assets
  • D. pre-incorporation profits
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34
Goods sent to branch are recorded in the head office's books at i. selling price ii. cost price plus makeup percentage iii. cost price
  • A. i and ii
  • B. i and iii
  • C. ii and iii
  • D. i, ii and iii
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35
computer memory sizes are measured in
  • A. kilometers
  • B. kilowatts
  • C. kilobytes
  • D. centimetres
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