Accounting

A trial balance is a proof of?

A. arithmetical accuracy of postings only B. accurate narration of the journal entries C. accuracy of the debit entry D.…

5 years ago

Prof. Bush had two accounts with Olive Brother agreed to have only one balance outstanding. By which of the following methods could this be effected?

A. Journal entry B. double entry C. suspense account entry D. adjustment entry E. contra entry Correct Answer: Option E…

5 years ago

Which of the following is not a liability _____?

A. accrued wages B. creditor C. prepayment D. insurance due but unpaid E. rent arrears Correct Answer: Option C -…

5 years ago

Accounting term used to describe the excess of current assets over current liabilities is?

A. shared capital B. working capital C. subscribed capital D. reserve capital E. loan capital Correct Answer: Option B -…

5 years ago

A delivery van was bought on credit. The transaction would be entered by the customer first in the?

A. purchases day book B. sales day book C. returns inwards book D. returns outwards book E. journal proper Correct…

5 years ago

Payment of salaries to partners is?

A. a charge to profit and loss account B. a charge to trading account C. an appropriation of divisible profit…

5 years ago

A business which converts raw materials to finished goods prepares?

A. trading account and balance sheet B. profit and loss account and balance sheet C. balance sheet only D. trading…

5 years ago

Which of the following statements is not true of a non-profit making organization?

A. income and expenditure account is prepared B. income and expenditure account excludes accruals and prepayments C. Income and expenditure…

5 years ago

The capital sum which represents the difference between the assets and liabilities of a society or club is referred to as?

A. consolidated fund B. recurrent fund C. accumulated fund D. working capital E. general reserve Correct Answer: Option C -…

5 years ago

The trading Account is usually headed?

A. for the year ended............19 x 1 B. for............19 x 1 C. as.............19 x 1 D. as at.........19 x 1…

5 years ago