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Accounts - Principles of Accounts Past Questions

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Post-UTME Past Questions - Original materials are available here - Download PDF for your school of choice + 1 year SMS alerts
2421

Goods returned to a supplier is

  • A. Debited to returns outward account
  • B. Credited to returns outwards account
  • C. Debited to returns inwards account
  • D. Credited to returns inwards account
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2422

Which of the following is not a real account?

  • A. Plant account
  • B. Salaries account
  • C. Creditors account
  • D. Trading account
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2423

The accounting ledger for goods sold on credit are debit

  • A. debtors account, credit sales account
  • B. creditors account, credit sales account
  • C. sales account, credit debtors account
  • D. sales account, credit creditors account
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Post-UTME Past Questions - Original materials are available here - Download PDF for your school of choice + 1 year SMS alerts
2424

Which of the following is not a book of original entry?

  • A. Sales journal
  • B. Purchases account
  • C. Cash account
  • D. Return inwards journal
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2425

What is a ledger entry for the sale of plant and machinery on credit to Wilson?

  • A. Credit sales account and debit cash account
  • B. Credit plant and machinery account and debit Wilson's account
  • C. Credit sales account and debit Wilson's Account
  • D. Credit plant and machinery account and debit cash account
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