Accounting

Purchase of goods of N2,000 was treated as sales and entered in the sales day book and had been carried through the account as such. This error of

A. principle B. omission C. reversal of entries D. original entries Correct Answer: Option A A. principle

6 years ago

Commission of N5,000 to a sales representative is debited to salaries account. This is an error of?

A. reversal of entries B. principle C. commission D. compensation Correct Answer: Option B C. commission

6 years ago

Suppliers’ personal accounts are found in the?

A. purchases ledger B. sales account C. purchases account D. sales ledger Correct Answer: Option A A. purchases ledger

6 years ago

In which ledger is the control account prepared?

A. Nominal ledger B. general ledger C. sales ledger D. purchases account Correct Answer: Option B B. general ledger

6 years ago

A subsidiary record is a book?

A. of ordinary entry B. containing the ledgers C. found in the journal D. containing the balance sheet Correct Answer:…

6 years ago

Which of the following explains the short term solvency of a company?

A. acid test ratio B. debtor to equity ratio C. net profit margin ratio D. gross profit margin ratio Correct…

6 years ago

Which of the following is a fictitious asset?

A. overdraft B. cash in hand C. reserves D. preliminary expenses Correct Answer: Option D D. preliminary expenses

6 years ago

Which of the following belongs to the sales ledger?

A. Motor Van Disposal account B. Bank Account C. Debtors Account D. Rent and Rates Account Correct Answer: Option C…

6 years ago

A suspense account is used to _____?

A. record sales B. agree the trial balance C. record purchases D. prepare the balance sheet Correct Answer: Option B…

6 years ago

Subscriptions in arrears is treated in the balance sheet of a club as?

A. current liability B. intangible assets C. fictitious asset D. current asset Correct Answer: Option D D. current asset

6 years ago