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Accounts - Principles of Accounts Past Questions and Answers

Waec Accounts - Principles of Accounts Questions

Question 181:
Use the following information to answer the given question
Rufai, a vulcanize bought 4 machines for N20,200 and incurred the following expenses for the year ended 31st December, 1990
\(\begin{array}{c|c} Glue & N2,100 \\ Thread & N600 \\ Kerosene & N900 \\ Rubber & N558 \\ Matched & N110\end{array}\)
He received N5,772 from customers. Two machines were later sold for N6,990 and N5,670 respectively. What is his revenue expenditure?
  • A N24,468
  • B N20,200
  • C N4,268
  • D N3,600
  • E N2,810
View Answer & Explanation
Question 182:
Use the following information to answer the given question
Rufai, a vulcanize bought 4 machines for N20,200 and incurred the following expenses for the year ended 31st December, 1990
\(\begin{array}{c|c} Glue & N2,100 \\ Thread & N600 \\ Kerosene & N900 \\ Rubber & N558 \\ Matched & N110\end{array}\)
He received N5,772 from customers. Two machines were later sold for N6,990 and N5,670 respectively. What is his capital receipt?
  • A N18,432
  • B N12,660
  • C N6,990
  • D N5,772
  • E N5,670
View Answer & Explanation
Question 183:
Use the following information to answer the given question
Rufai, a vulcanize bought 4 machines for N20,200 and incurred the following expenses for the year ended 31st December, 1990
\(\begin{array}{c|c} Glue & N2,100 \\ Thread & N600 \\ Kerosene & N900 \\ Rubber & N558 \\ Matched & N110\end{array}\)
He received N5,772 from customers. Two machines were later sold for N6,990 and N5,670 respectively. What is his revenue receipt?
  • A N18,432
  • B N12,660
  • C N6,990
  • D N5,772
  • E N5,670
View Answer & Explanation
Question 184:
Use the following information to answer the given question
Emeka Chukwudi (Nig.) Limited is a manufacturing company. Its books showed the following for the year ended 31st December, 1990
\(\begin{array}{c|c} \text{Opening stock - Raw materials} & 42,000 \\ \text{Purchases - Raw materials} & 265,000 \\ \text{Outwards} & 13,000 \\ \text{Returns outwards} & 13,000 \\ \text{Depreciation - plant and Machinery} & 10,000 \\ wages & 52,000 \\ \text{Closing stock - Raw materials} & 72,000 \\ \text{Direct expenses} & 11,000 \\ \text{Production Manager's salaries} & 18,000 \\ \text{Factory rent} & 15,000\end{array}\)
The prime cost is
  • A N298,000
  • B N285,000
  • C N274,000
  • D N235,000
  • E N220,000
View Answer & Explanation
Question 185:
Use the following information to answer the given question
Emeka Chukwudi (Nig.) Limited is a manufacturing company. Its books showed the following for the year ended 31st December, 1990
\(\begin{array}{c|c} \text{Opening stock - Raw materials} & 42,000 \\ \text{Purchases - Raw materials} & 265,000 \\ \text{Outwards} & 13,000 \\ \text{Returns outwards} & 13,000 \\ \text{Depreciation - plant and Machinery} & 10,000 \\ wages & 52,000 \\ \text{Closing stock - Raw materials} & 72,000 \\ \text{Direct expenses} & 11,000 \\ \text{Production Manager's salaries} & 18,000 \\ \text{Factory rent} & 15,000\end{array}\)
The factory overhead is
  • A N95,000
  • B N63,000
  • C N54,000
  • D N43,000
  • E N33,000
View Answer & Explanation