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Accounts - Principles of Accounts Past Questions and Answers

Accounts - Principles of Accounts Questions

Question 1591:
A machine bought for N7,000 was estimated to have a useful life of 4 years and a scrap value of N500, Using the reducing balance method, what is the amount of depreciation for the second year?
  • A N1,313
  • B N1,4066
  • C N1,625
  • D N1,750
  • E N1,875
View Answer & Explanation
Question 1592:
A machine bought for N7,000 was estimated to have a useful life of 4 years and a scrap value of N500. What is the Net book value of the machine at the end of the second year, Using the straight line method
  • A N3,250
  • B N3,562
  • C N3,656
  • D N3,750
  • E N4,062
View Answer & Explanation
Question 1593:
Fixed assets include
  • A Prepayment
  • B Stock
  • C Accrual
  • D Land
  • E Debenture
View Answer & Explanation
Question 1594:
Deferred charges are also known as
  • A Accrued expenses
  • B Accrued income
  • C Prepaid expenses
  • D Income received in advance
  • E Preliminary expenses
View Answer & Explanation
Question 1595:
Use the following to answer the given question
\(\begin{array}{c|c} & N & & N \\ \hline \text{Opening stock} & 1,200 & sales & 29,000 \\ Purchases & ? & \text{Less sales returns } & 500 \\ \text{Add. Carriage Inwards} & 300 & & ? \\ \text{Less return outwards} & 1,570 \\ & 28,500 \\ \text{Less closing stock} & 2,220 & \\ \text{Gross Profit(25% of sales)} & 28,500 & & 28,500 \end{array}\)
What is the cost of goods sold?
  • A N19,805
  • B N21,075
  • C N21,375
  • D N21,750
  • E N22,395
View Answer & Explanation