Accounting

Pending the location of error, the difference disclosed in the trial balance is normally posted to?

A. an adjustment account B. a control account C. a suspense account D. a profit and loss account E. a…

5 years ago

Trade discount is?

A. allowance for prompt payment B. allowance for damaged goods C. allowance off the price list D. discount on creditors…

5 years ago

When a buyer returns damages goods to the seller, the buyer receives a?

A. proforma invoice B. credit note C. debit note D. consignment note E. goods return note Correct Answer: Option B…

5 years ago

Which of the following in a classified form contains a permanent record of all transactions? The

A. sales day book B. cash book C. ledger D. journal E. purchases day book Correct Answer: Option C -…

5 years ago

Outstanding rent of N300 is paid by the proprietor. The effect on the balance sheet is that?

A. both the liability and asset are increased B. both the liability and asset are decreased C. liability is increased…

5 years ago

The concept of Double Entry Book-Keeping states that?

A. if you receive goods on credit the seller becomes your creditor B. for every debit entry there must be…

5 years ago

The balance the provision for depreciation account is shown in the?

A. trial balance as a debit B. trial balance as a credit C. balance sheet as a fixed asset D.…

5 years ago

Discount allowed would appear on the?

A. debit side of sales control account and the credit side of purchases control account B. debit side of sales…

5 years ago

The balance in the purchases ledger control account is?

A. total purchases B. total sales C. the total of the debtors D. the total of the creditors E. the…

5 years ago

Which of the following show s the stock at the start of an accounting period?

A. appropriation account B. current assets in the balance sheet C. current liabilities in the balance sheet D. tradng account…

5 years ago