Accounting

Which of the following is a common cause of a discrepancy between head office and branch trial balance?

A. Debtors and cash in transit B. Creditors and cash in transit C. Stock and cash in transit D. Stock…

5 years ago

One of the purposes of maintaining the account of a branch at the head office is to?

A. record charges in shareholdings B. record charges in liabilities C. check the excesses of customers D. check and monitor…

5 years ago

The two most logical bases for apportioning expenses that are common to departments are?

i. Space occupied by each department. ii. Average value of stock held by each department. iii. Departmental turnover. iv. Number…

5 years ago

What is the accumulated fund?

Given: Furniture and fittings..................N20,000 Equipment...............................N15,000 Bank overdrafts.........................N6, 500 Bar creditors...........................N4,800 Subscription in arrears.................N4,700 Subscription in advance.................N650   A. 23,700 B.…

5 years ago

Receipt and payments account is a summary of the?

A. budget B. trading account C. cash book D. profit and loss account Correct Answer: Option C - cash book…

5 years ago

Which of the following methods gives a conservative closing stock value during a period of rising prices?

A. LIFO B. FIFO C. Simple average D. Periodic simple average Correct Answer: Option A - LIFO

5 years ago

Which of the following items are current assets?

A. Stock, bills receivable, cash and debtors B. Stock, bill payable, cash and debtors C. Stock, bad debt, bills receivable…

5 years ago

What is the net working capital?

Use the information below to answer questions Total current assets..................N2,000 Total fixed assets....................N4,000 Current liabilities...................N1,200 Drawings..............................N200 Long-term loan........................N2,000   A.…

5 years ago

The cost incurred by departments that support the production departments with such activities as maintenance; production control and storage are called?

A. autonomous costs B. service costs C. supporting cost D. subsidiary costs Correct Answer: Option B - service costs Explanation…

5 years ago