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WAEC Accounting Questions and Answers 2022/2023 (Theory and Objectives)

WAEC Accounting Questions and Answers. I will be showing you  WAEC Accounting objective and theory repeated questions for free. You will also understand how WAEC Accounting questions are set and many more examination details. The West African Examination Council is an examination body that set questions yearly from areas student should, after their studies in senior secondary … Read more

The post WAEC Accounting Questions and Answers 2022/2023 (Theory and Objectives) appeared first on expogroupsite.com.ng.

– WAEC Accounting Questions and Answers 2022/2023 (Theory and Objectives)


WAEC Accounting Questions and Answers. I will be showing you  WAEC Accounting objective and theory repeated questions for free. You will also understand how WAEC Accounting questions are set and many more examination details.

waec Accounting

The West African Examination Council is an examination body that set questions yearly from areas student should, after their studies in senior secondary school, be able to write and pass without stress.

Note: Scroll to the bottom for today’s accounting answers

WAEC 2022/2023 Accounting Answers to Questions

Below is WAEC Accounting Questions and Answers 2022/2023 to OBJ/ESSAY

1. The officer responsible for ascertaining whether all public expenditure and appropriation are in time with the approved guideline is the

A. Creditor

B. Cashier

C. Auditor General

D. Bursar

ANSWER: C (Auditor General)

2. The cash basis of accounting requires the recognition of revenue only when they are

A. sent Out

B. documented

C. lost

D received

See: WAEC Book Keeping Questions and Answers

ANSWER: D (Received)

3. Responsibility accounting is particularly concerned with

A. variable cost

B. fixed cost

C. controllable costs

D. uncontrollable costs

ANSWER: C (Controllable costs)

4. Earnings per share is a measure of

A. loss

B. profit

C. income

D. expenditure

ANSWER: B (Profitability)

WAEC Accounting ESSAY Questions and Answers 2022

1. The Industry norm – This is the most common type of comparison. Analysts will typically look for companies within the same industry and develop an industry average, which they will compare to the company they are evaluating.

Ratios per industry are also provided by Bloomberg and the S&P. These are good sources of general industry information. Unfortunately, there are several companies included in an index that can distort certain ratios.

If we look at the food and beverage ratio index, it will include companies that make prepared foods and some that are distributors.

The ratios, in this case, would be distorted because one is a capital-intensive business and the other is not. As a result, it is better to use a cross-sectional analysis, i.e. individually select the companies that best fit the company being analyzed.

2. Aggregate economy – It is sometimes important to analyze a company’s ratio over a full economic cycle. This will help the analyst understand and estimate a company’s performance in changing economic conditions, such as a recession.

3. The company’s past performance – This is a very common analysis. It is similar to a time-series analysis, which looks mostly for trends in ratios.

1cii) Limitations to Accounting ratios/Financial ratios
There are some important limitations of financial ratios that analysts should be conscious of:

i)Many large firms operate different divisions in different industries. For these companies, it is difficult to find a meaningful set of industry-average ratios.

ii)Inflation may have badly distorted a company’s balance sheet. In this case, profits will also be affected. Thus a ratio analysis of one company over time or a comparative analysis of companies of different ages must be interpreted with judgment

2a. Working capital is the amount of a company’s current assets minus the amount of its current liabilities.

2b. Capital employed, also known as funds employed, is the total amount of capital used for the acquisition of profits. It is the value of all the assets employed in a business and can be calculated by adding fixed assets to working capital or subtracting current liabilities from total assets.

2c. A fixed asset is an item with a useful life greater than one reporting period, and which exceeds an entity’s minimum capitalization limit .

2d. A current asset is cash and any other company asset that will be turning to cash within one year from the date shown in the heading of the company’s balance sheet. (If a company has an operating cycle that is longer than one year, an asset that will turn to cash within the length of its operating cycle is considered to be a current asset.)

2e. The rate of stock turnover is a measure of the number of times inventory is sold or used in a time period such as a year.

The equation for inventory turnover equals the cost of goods sold or net sales divided by the average inventory.

3a. The accrual concept in accounting means that expenses and revenues are recorded in the period they occur, whether or not cash is involved.

3b. The business entity concept states that the transactions associated with a business must be separately recorded from those of its owners or other businesses.

Doing so requires the use of separate accounting records for the organization that completely exclude the assets and liabilities of any other entity or the owner.

3c. Dual Aspect Concept, also known as Duality Principle, is a fundamental convention of accounting that necessitates the recognition of all aspects of an accounting transaction.

3d. PERIODICITY CONCEPT is the concept that each accounting period has an economic activity associated with it, and that the activity can be measured, accounted for, and reported upon.

3e. The going concern principle is the assumption that an entity will remain in business for the foreseeable future. Conversely, this means the entity will not be forced to halt operations and liquidate its assets in the near term at what may be very low fire-sale prices.

4a)
A company is a legal entity made up of an association of persons, be they natural, legal, or a mixture of both, for carrying on a commercial or industrial enterprise.

4bi) An ordinary share represents equity ownership in a company proportionally with all other ordinary shareholders, according to their percentage ownership in the company. All other shares of a company’s stock are, by
definition, preferred shares

4b(ii)Preference shares, more commonly referred to as preferred stock, are shares of a company’s stock with dividends that are paid out to shareholders before common stock dividends are issued. If the company enters bankruptcy, the shareholders with preferred stock are entitled to be paid from company assets first.

4b(iii) A debenture is a type of debt instrument that is not secured by physical assets or collateral.
Debentures are backed only by the general creditworthiness and reputation of the issuer. Both corporations and governments frequently issue this type of bond to secure capital.

4b(iv) The authorised capital of a company (sometimes referred to as the authorised share capital, registered capital or nominal capital, particularly in the United States) is the maximum amount of share capital that the company is authorised by its constitutional documents to issue (allocate) to shareholders.

5a) journal
(i)suspense purchase Dr GHC(19,000) , Cr GHC(19,000)
(ii)returns inwards suspenses Dr(8000), Cr(8000)
(iii)suspense cashbook Dr(19,600), Cr(19,000)
(iv)suspense cash ook Dr(98,000), Cr(98,000)
(v) repairs of plant and machinery Dr(11,000) , Cr(11,000)
(vi) customer sales Dr(158,980), Cr(158,950)
(vii) supplier suspense(25,500 *2) Dr(51,000) cr(51,000)
(5b)
Suspense A/C:

Debit side:
purchases(19,000)
cash book(19600)
cash book(98000)

credit side;
returns inward(8,000)
supplier (51,000)
c/f (77,600)
136,600

No.5) use the image below

No.6) use the image belowNo7) use the image below No.8) use the image below

(9)
king star enterprises
departmental, trading, profit & loss acct
Debit side:
A le, B le
opening stock: 1000, 800
add purchases: 147200, 132800
148200, 123,600
add carriage: 1000, 1000
149200, 124600
less closing stock: 1200, 600
148000,124000
gross profit: 12000,16000
160000, 140000
office exp: 480, 120
rates: 176, 94
insurance: 692, 173
light: 384, 96
repairs: 240, 60
net profit: 10028, 159507
12000, 160000

credit side
A le, B le
sales: 160000,140000
160000, 140000
gross profit: 12000, 16000
12000, 160000

Note: The above answers are WAEC Accounting likely questions and answers that will come out not the exact 2022 WAEC Accounting Answers.

WAEC Accounting Essay and Objective 2022 (EXPO)

The above questions are not exactly 2022 WAEC Accounting questions and answers but likely WAEC Accounting repeated questions and answers.

These questions are for practice. The 2022 WAEC Accounting expo will be posted on this page during the WAEC Accounting examination starts. Keep checking and refreshing this page for the answers.

WAEC Accounting Questions and Answers 2022 Loading…

Today’s Accounting Answers

Keep checking and reloading this page for more answers. More Answers Loading…

How to Pass WAEC Financial Accounting Examination

1. Have a Positive Mindset:

It is obvious that until your mindset is positive, your life will not be positive. As you prepare for WAEC, you must develop a positive mindset towards your fate.

Don’t say, “WAEC is very hard I don’t know whether I will pass” and don’t believe anyone that says you cannot pass WAEC 2022 on your own.

Have the mentality, “If others passed WAEC 2022 in the past, then I will be like them. Refuse to be identified with failure or those that failed in the past.

Even if this year’s WAEC Exam is not your first time, it doesn’t mean that you cannot pass WAEC 2022 marketing this time around.

Sit for maths 2022/2023 with a refined mindset. Nothing will make you fail WAEC 2022. Until your mindset is positive, your life will not be positive.

2. Avoid Bad Companies

If you are really serious about passing WAEC 2022 Accounting, try and avoid bad companies. They will discourage and engage you in activities that will not enhance your success. Remember that their mindset may not correspond to yours.

3. Set Good Target and Plans:

If you have made up your mind to pass WAEC Financial Accounting 2022, the next thing you should do is set targets. Write down the type of grades you want in WAEC 2022. If you want all As, zero Fs, and Zero Es then you should start planning it now.

Make sure you create a timetable and master plan to achieve your set goals. Remember, it takes nothing to dream but it takes everything to focus on your dream.

4. Get WAEC Accounting Recommended Textbooks 2022:

One of your plans should be to get the WAEC 2022 Financial Accounting recommended textbooks. Normally, the West African Examination Council recommends books for the examination.

But apart from WAEC 2022 literature in English where certain novels are compulsory, you are free to use any good textbook to prepare for WAEC 2022 Accounting exam.

Some topics are more difficult to understand. If you have any topic you are finding difficult to understand, then get another textbook that will make things simple for you.

5. Get WAEC Accounting Past Question:

This is a very good plan. Since WAEC 2022 and WAEC 2022 are of the same standard, you could use the same past questions to study for both.

If you are confused about how to get WAEC past questions. They are sold in good bookshops around. It is possible that the school where you registered could offer to give you some current past questions that will help you in WAEC 2022.

6. Start Preparing for WAEC Accounting 2022:

Stop wasting your time. Now that you have gotten textbooks and past questions, the next thing is to begin your reading. Early reading and practice are good for you; you will pass well on WAEC 2022.

7. Avoid Skipping Examples and Exercises:

It is very unfortunate that Secondary school students are fond of skipping exercises and even examples while studying textbooks.

They loved notebooks so much that they could ask, “can I read my Accounting, Mathematics, etc notebooks and pass WAEC 2022?”

Don’t be scared of attempting exercises; they are there to help you. Face it and overcome it!

8. Test Yourself on WAEC Accounting Questions and Answers

This is a good practice. Once in a while, answer full one year Accounting past questions on your own without checking the answers. Then mark to see your score. This will help you in many aspects.

9. Do Constant Practice:

Don’t get discouraged when certain topics are annoying, keep on practicing until you master everything. Never give up and never say never. Keep on keeping on….

10. Create Time for Recreation

Create time for yourself where you play and ease off stress. Do not overwork yourself; it can make you waste time unnecessarily. Once you work more than necessary, you are not gaining anything.

If you have any questions about WAEC 2021 Accounting Questions and Answers, kindly let us know in the comment box.

The post WAEC Accounting Questions and Answers 2022/2023 (Theory and Objectives) appeared first on expogroupsite.com.ng.


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