Accounting

Which of the following is not an item in the profit and loss account?

A. drawings B. interest C. salaries D. bad debts Correct Answer: Option A A. drawings

6 years ago

Which of the following is not a revenue to a local government?

A. fines B. licenses C. personal income tax D. tenement rates Correct Answer: Option C C. personal income tax

6 years ago

Administrative, selling and distribution expenses in a manufacturing firm are recorded in?

A. trading account B. manufacturing account C. profit and loss account D. balance sheet Correct Answer: Option C C. profit…

6 years ago

An underwriter for a company’s share is paid?

A. interest B. commission C. dividend D. salary Correct Answer: Option B B. commission

6 years ago

Which of the following is a form of memorandum of association?

A. names of directors B. appointment of directors C. object of the business D. payment of dividend Correct Answer: Option…

6 years ago

The double entry to record the proceeds on disposal of assets in debit?

A. bank account; credit asset disposal account B. asset disposal account; credit bank account C. provision for depreciation account; credit…

6 years ago

Which of the following is not part of the central processing unit of a computer?

A. arithmetical and logical unit B. memory unit C. input unit D. control unit Correct Answer: Option C C. input…

6 years ago

Which of the following is not the purpose of a control account?

A. check on errors of addition B. locate errors C. locate missing figures D. monitor the cash book Correct Answer:…

6 years ago

The excess of value of assets over the purchase consideration on acquisition of a business is credited to?

A. share capital account B. goodwill account C. capital reserved account D. general reverse account Correct Answer: Option C C.…

6 years ago

Which of the following errors affects the agreement of a Trial balance?

A. wrong addition in the sales account B. crediting a purchase to the sales account C. failure to enter sales…

6 years ago