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Friday, 03 April 2026
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Accounts - Principles of Accounts Past Questions and Answers

Waec Accounts - Principles of Accounts Questions

Question 141:
Use the following information to answer the given question
\(\begin{array}{c|c} & N \\ \hline \text{Manufacturing cost of finished goods} & 75,000 \\ \text{Mark-up is 25%} & 5,000 \end{array}\)
The gross profit for the year is
  • A N93,750
  • B N56,250
  • C N18,750
  • D N17,500
  • E N13,750
View Answer & Explanation
Question 142:
Use the following information to answer the given question
\(\begin{array}{c|c} & N \\ \hline \text{Manufacturing cost of finished goods} & 75,000 \\ \text{Mark-up is 25%} & 5,000 \end{array}\)
The sales value for the year is
  • A N93,750
  • B N56,250
  • C N18,750
  • D N17,500
  • E N13,750
View Answer & Explanation
Question 143:
Use the following information to answer the given question
\(\begin{array}{c|c} & N \\ \hline \text{Manufacturing cost of finished goods} & 75,000 \\ \text{Mark-up is 25%} & 5,000 \end{array}\)
The net profit for the year is
  • A N93,750
  • B N56,250
  • C N18,750
  • D N17,500
  • E N13,750
View Answer & Explanation
Question 144:
Use the following information to answer the given question
BOUGHT LEDGER CONTROL ACCOUNT:
\(\begin{array}{c|c} & N & & N \\ \hline \text{Purchases returns} & 1,500 & \text{Balance b/f} & 5,000 \\ \text{Bills payable} & 4,500 & Purchases & 10,500 \\ Bank & 6,100 & \text{Cheques dishonoured} & 300 \\ \text{Discount allowed} & 200 & & \\ \text{Balance c/f} & \overline{15,800} & & \overline{15,800} \end{array}\)
Creditors at the end of the year amounted to
  • A N10,500
  • B N9,000
  • C N5,000
  • D N4,500
  • E N3,500
View Answer & Explanation
Question 145:
Use the following information to answer the given question
BOUGHT LEDGER CONTROL ACCOUNT:
\(\begin{array}{c|c} & N & & N \\ \hline \text{Purchases returns} & 1,500 & \text{Balance b/f} & 5,000 \\ \text{Bills payable} & 4,500 & Purchases & 10,500 \\ Bank & 6,100 & \text{Cheques dishonoured} & 300 \\ \text{Discount allowed} & 200 & & \\ \text{Balance c/f} & \overline{15,800} & & \overline{15,800} \end{array}\)
Net credit purchases for the year amounted to
  • A N15,800
  • B N15,500
  • C N12,000
  • D N10,500
  • E N9,000
View Answer & Explanation