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FINANCIAL ACC 101



REVISION QUESTIONS

Hey Everyone, Happy Holiday to you. I guess i would say this till the end of the Holiday Period. So once again Happy Holiday Season and Happy Summer to those of us Aboard. Have Fun and be Joyful but don't displease God in the process cos He's the reason you can have fun-Be Blessed. So in the Spirit of Holiday we are revising all WAEC, JAMB & GCE Questions we can find to keep our mind fresh and in tune that way we are ready when schools resume again, so let's get started........

1. Which of the following books of original entry is used to record all payments and receipts by cash or cheque?
a. Sales day book
b. Cash book
c. Purchases day book
d. General Journal.

2. Expenses incurred but not yet paid is?
a. Contingent Liability
b. Current Liability
c. Capital Expenditure
d. Fixed Asset.

3. In the absence of an agreement, Partners share profit
a. Based on Activeness of a Partner
b. Based on Capital Contribution
c. On Patronage Basis
d. On Equal Basis.

4. Subscriptions Prepaid by members is recorded in the Balance sheet of a club as a
a. Current Liability
b. Current Assets
c. Fixed Assets
d. Long Term Liability.

5. The Reduction in value of an Intangible Asset is?
a. Depletion
b. Depreciation
c. Amortization
d. Appreciation.

6. Which of the following is not part of Cost of Production?
a. Wage of Operators
b. Factory Power
c. Advertising
d. Cost of Raw Materials.

7. Rent is apportioned to each department on the basis of?
a. Area or Space Occupied
b. Equality
c. Turnover
d. Purchase.

8. A Document which acknowledges that a Company owes a person some stated sum of money with an agreement to pay a fixed rate of interest periodically is?
a. Share Certificate
b. Allotment Certificate
c. Preference Certificate
d. Debenture Certificate.

9. "Financial Statement do not disclose all information users need to know about a Firm." This is the concept of?
a. Consistency
b. Money Measurement
c. Dual Aspect
d. Materiality.

10. Which of the following is not a Source of Revenue for Local Government?
a. Mining Royalties
b. Radio and T.V Licenses
c. Tenement/Property Rate
d. Business Permit Fee.

11. A Difference between the Debit and Credit Totals in a Trial Balance is placed in?
a. Bank Reconciliation Statement
b. Profit and Loss Account
c. Suspense Account
d. Appropriation Account.

12. A Three Column Cash book contains columns for?
a. Cash, Assets and Liabilities
b. Bank, Cash and Assets
c. Cash, Bank and Returns
d. Discount, Cash and Bank.

NOTE:  THE QUESTIONS IN THIS POST WERE CULLED FROM WEST AFRICA EXAM COUNCIL 2009 PAPERS.. THANKS

This brings us to the end of today's session. Hope this was very helpful to you, leave a comment of what you think of this tutorial and Pls try to attempt the Questions on your own. Have a Blessed Day and Remember You are Amazing. God Bless.

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