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WAEC 2017 Financial Accounting Question And Answer – May/June Exam Expo

Waec 2016 Chemistry Practical (ALT. A) Answers – May/June Expo
Account OBJ:
1-10: ABBCCBACCA
11-20 CCACCACCAB
21-30: CACBCCABBD
31-40: BCCDADDBBD
41-50: DBABAABBDC

1a)A source document is the original record containing the details to substantiate a transaction entered in an accounting system.
++++++++++++++++++++++
1b) i) Invoice
ii) credit note
iii) debit note
iv) payment voucher
v) petty cash voucher
vi)bank statement
====================
(3ai) Accumulated fund:This is the funds that correspond to the capital of the partnership or sole trader and it will be calculated using the statement of affairs

(3aii) Subscription in arrears: This is the sum of money due for members but remained unpaid.It is treated as debtors in the balance sheet
(3aiii) Reciepts and payments: This is the accounts that shows the summary of a cash book over a particular period of time
(3aiv) Income and expenditure account: This is type of account being prepared based on the same principle as the profit and loss accounts.It is described as the equivalent of profit and loss account
(3av) Entrance fees: This is the money paid on application for membership of an association or club.It is normally treated as income in income and expenditure account
(3b) A share is defined as that portion of the joint stock companies capital owned by a share holder while debentures are documents in form of borrowing (eg bond issued under the seal of company in respect of money lent to it) on which the company agree to pay a certain fixed rate of interest
=============== 4a list the four main groups of accounting ratio?

Ansa: i) Liquidity
ii) Solvency
iii) Solvency
iv) Profitability
===============

(6) MANUFACTURING TRADING PROFIT AND LOSS A/C FOR THE YEAR END 31/12/2014
DEBIT SIDE:(Le)
Stock:56000
Purchases:150000
=206000
Add carriage inwards:7500
=213500
Add direct expenses:11400
=224900
Less closing stock:40000
=184900
Wages(16500)
Add acrrued(4000)
=20500
Prime cost:205400
Overheads Exp:
fuel:15000
Dept. Equip:12000
=27000
Add WIP @start:60000
=87000
Less WIP @ end:64000
=23000
less Gross profit on manufactured
goods:22840
Market value=251240
Stock F.G:80000
Add Market value:251240
=331240
Less stock F.G:72000
=259240
240760
=500000
Carriage out:7600
Office expenses:3800
Salaries:19200
Net profit:233000
=263600
CREDIT SIDE:(Le)
Market value:21240
=251240
Sales:500000
=500000
G.p b/d:240760
G.P on manufactured:22840
=263600

WAEC 2017 Financial Accounting Question And Answer – May/June Exam Expo
WAEC 2017 Financial Accounting Question And Answer – May/June Exam Expo
WAEC 2017 Financial Accounting Question And Answer – May/June Exam Expo
WAEC 2017 Financial Accounting Question And Answer – May/June Exam Expo

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