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WAEC GCE 2024 Questions and Answers Financial Accounting

This is for GCE Candidates looking for WAEC GCE 2024 Questions and Answers Financial Accounting. The Financial Accounting paper is compulsory for all candidates wishing to further their education in Business-related courses. So, here you will get genuine WAEC GCE 2024 Questions and Answers for Financial Accounting. Your duty now is to read through them as many times as possible and get ready to smash your Financial Accounting paper.

WAEC GCE 2024 Questions and Answers Financial Accounting

What are WAEC GCE 2024 Questions and Answers Financial Accounting

WAEC GCE 2024 Questions and Answers Financial Accounting are the questions you should expect in your Financial Accounting paper in 2024 GCE, together with their answers.

It is very important that every candidate preparing to sit for Financial Accounting in the forthcoming 2024 GCE examination should catch a glimpse of these questions.

In so doing, they will know what to expect in the exam hall. Knowing exactly what to expect will boost their confidence and guarantee them a very high score.

WAEC GCE 2024 Financial Accounting Questions and Answers Revealed!

On this page, we shall reveal WAEC GCE 2024 Questions and Answers Financial Accounting for all candidates taking the Financial Accounting paper.

How lucky you are to stumble upon this important page!

The questions are genuine and the answers are accurate, and all are a product of our passion to see you excel in your GCE and proceed to Senior Secondary School.

In the following sections, you will read the Financial Accounting questions you are to expect in your 2024 WAEC GCE exam as well as their answers. You can use the comments section if you still need clarification over some of the questions. We will give you a more detailed explanation.

GCE is a very serious and important examination especially for private or external candidates. Most students also attempt the exam in their SS2 in preparation for their internal WAEC exam in SS3.  You will answer 60 questions in GCE Financial Accounting 2024 within 2 hours. So it’s important that you pay attention to the information revealed on this page.

Read Also: WAEC GCE 2024 Questions and Answers for All Subjects

WAEC GCE 2024 Questions and Answers Financial Accounting [Numbers 1 – 10]

1. A general journal contains
A)date, narration, folio, debit, and credit
B)date, narration, folio, debit and purchase
C)folio, credit, date, debit and sales
D)debit, credit, narration, date and discount

2. Which of the following errors will affect the trial balance total?
A)posting discount allowed to the debit side of the discount allowed account
B)omission of one account from the list when extracting from the ledger
C)failure to post sales of ₦2,000 and purchases of ₦2,000 from the subsidiary ledger
D)omission of sales of ₦3,000 and purchases of ₦2,000

3. An expenses account is closed by a debit to
A)an asset account and a credit to the expenses account
B)the expenses account and a credit to an asset account
C)profit and loss account and a credit to the expenses account
D)the expenses account and a credit to profit and loss account

4. In a manufacturing company, the total cost of goods produced is equivalent to
A)purchases
B)sales
C)cost of goods sold
D)cost of materials used

5. Given:
Sales Ledger Control Account (Extracts)

Balancb/f₦10,600
Total cash payments by debtors₦32,275
Total credit sales₦59,193
Discount received₦9,700
Balance c/f₦20,751
Discount allowed₦2,890

Determine the sales returns
A)₦24,577         B)₦13,877
C)₦7,067           D)₦2,890

6. The simplest form of single entry procedure consists of keeping a
A)day book or general journal
B)cash book and ledger accounts showing debtors and creditors balances
C)cash journal, sales journal and purchases journal
D)day book in which transactions are described in chronological order

7. A fixed cost is fixed only in relation to
A)the quality of goods produced
B)the quantity of goods sold
C)a given period of time and a range of activities
D)a given period of time and the nature of activity

8. One of the advantages of the shortcomings of single entry procedures is that
A)a trial balance is not available
B)profits are overestimated
C)there are no subsidiary books
D)there are no control accounts

9. When a customer’s cheque is returned unpaid in a debtor’s control accounting system, the treatment will be
A)debit bank, credit custmer and credit conyrol account
B)credit bank, debit customer, and credit control account
C)debit customer, debit control accountand credit bank
D)credit control account, debit bank and debit customer

10. Didi Ltd offered 10,000 ordinary shares of ₦1.50 each at a discount of 2% which were fully subscribed. With regard to the offer above
A)shares are never offered at a discount; the offer is invalid
B)the value of shares in the capital account will be lowered by 2%
C)the company incurs a loss to the tune of 2% of the offer
D)each of the subscribers loses 2% of investment

Answers to Financial Accounting Question Number 1 – 10

1.B   2.D   3.A   4.A   5.A   6.D   7.A   8.C   9.C   10.C

WAEC GCE 2024 Questions and Answers Financial Accounting [Numbers 11 – 20]

11. Use the information below to answer the that follows:

Maro Merchant Bank plc is to issue ₦500,000 ordinary shares of 50k each at ₦3.00 per share. Applications were received for ₦1,550,000 shares fully paid, ₦1,250,000 shares are to be issued on a pro rata basis and excess subscriptions were dishonored and refunds made?

The refund due to an application for ₦25,000 shares is

A)₦45,000       B)₦30,000
C)₦7,500         D)₦5,000

12. Use the information below to answer the that follows:

Maro Merchant Bank plc is to issue ₦500,000 ordinary shares of 50k each at ₦3.00 per share. Applications were received for ₦1,550,000 shares fully paid, ₦1,250,000 shares are to be issued on a pro rata basis and excess subscriptions were dishonored and refunds made?

What will be the number of shares to be issued to a subscriber who applied for ₦30,000 shares

A)₦20,000       B)₦18,000
C)₦15,000       D)₦12,000

13. Which of the following items does not feature in the balance sheet of a club?

A)Arrears of current year’s subscription
B)Salary arrears paid in the current year
C)Rental income received in advance
D)Advances subscription in respect of a coming year

14. An outright sale of a partnership amounts to the

A)compensation of vendors by the purchase
B)admission of a new partner
C)purchase of rights of a dead partner
D)change of sharing ratio of vendors

15. Given:

Opening cash balance₦20,000
Sales of match tickets₦15,000
Clearing of pitch₦1,200
Refreshments₦3,500
Referees’ allowance₦1,000
Cost of petrol₦1,120
Donation from local government₦3,800

The club’s balance is
A)₦39,180        B)₦34,830
C)₦34,380        D)₦31,980

16. Use the information below to answer the that follows:

Maimalari Ltd had

(i) Earning per share47k
(ii) Dividend per share30k
(iii) Par value of each share₦1.20
(iv) Market price per share₦1.50

The company’s earning yield is

A) 20.00%      B) 25.00%
C) 31.33%      D) 39.17%

17. Use the information below to answer the that follows:

Maimalari Ltd had

(i) Earning per share47k
(ii) Dividend per share30k
(iii) Par value of each share₦1.20
(iv) Market price per share₦1.50

What will be the price earnings ratio of the company?
A)3.91         B)3.19
C)2.95         D)2.55

18. The Partnership Deed normally specifies
A)how profit or losses are to be shared
B)the capital to be contributed annually
C)how salaries are paid to employees
D)the profit that should be earned annually

19. The accumulation fund of a non-trading concern can equally be referred to as
A)members’ equity        B)share capital
C)general fund              D)surplus fund

20. When a purchase business is revalued, the effect is that
A)a decrease in the value of asset has no effect on value of goodwill
B)an increase in the value of asset is treated as an increase in the value of goodwill
C)a decrease in the value of asset is treated as an decrease in the value of goodwill
D)an increase in the value of asset is treated as an decrease in the value of goodwill

Answers to Financial Accounting Question Number 11 – 20

11.D   12.A   13.B   14.A   15.C   16.A   17.D   18.B   19.A   20.A

WAEC GCE 2024 Questions and Answers Financial Accounting [Numbers 21 – 30]

21. An item of appropriation in partnership profit and loss account is
A)interest on partners’ capital
B)interest on partners’ loan
C)employees’ salaries
D)partners’ drawings

22. Use the information below to answer the that follows:

Rakiya and Joy are in partnership and agreed that 5% interest per annul is to be charged on drawings. The drawing made by both partners in one year were: Rakiya, ₦200 on March 31 and ₦300 on September 30. Joy, ₦100 on April 1 and ₦240 on July 1.

The interest on joy’s drawing is
A)₦6.00       B)₦7.25
C)₦9.00       D)₦9.75

23. Use the information below to answer the that follows:

Rakiya and Joy are in partnership and agreed that 5% interest per annul is to be charged on drawings. The drawing made by both partners in one year were: Rakiya, ₦200 on March 31 and ₦300 on September 30. Joy, ₦100 on April 1 and ₦240 on July 1.

Assuming that Rakiya was not credited with any income during the period, what is her closing current account balance?

A)₦340,000 credit
B)₦349,75 debit
C)₦500.00 credit
D)₦511.25 debit

24.  A business is required at par when the
A)purchase consideration equals goodwill
B)purchase consideration equals net value
C)purchase consideration is greater than the net value
D)net assets is greater than the liabilities

25. Given:

Cash book item:
Paid to suppliers₦10,800
Expenses paid₦6,900
Drawings made₦900
Balances at start₦15,750
Balances at end₦3,870
Drawings from bank to shop₦1,720

Determine the receipt from debtors

A)₦22,470         B)₦17,470
C)₦8,440           D)₦5,000

26. Given:

Depreciation of plant and machinery₦1,600
Factory rent₦650
Indirect wages₦695
General indirect expenses₦726
Lubricants₦1235
Carriage inwards₦829
Factory power₦350
Bank charges₦612
Carriage outwards₦2,900

Determine the total factory overhead cost
A)₦4,485        B)₦5,256
C)₦6,085        D)₦6,556

27. Yola Social Club

Statement of Account 1998 financial year – 31/12/23:
Subscription in arrears₦21,000
Subscription in advance₦12,000
Receipt during 1999:
Arrears 1998₦21,000
Dues 1999₦48,000
Advance 2000₦11,000

The subscription transferable to the income and expenditure account is
A)₦48,000       B)₦59,000
C)₦60,000        D)₦69,000

28. The most appropriate basis for apportioning inventory holding cost among departments is to use the value of
A)purchases            B)opening stock
C)closing stock       D)average stock

29. The body constitutionally charged with the responsibility of examining the audited accounts of the Federation and other reports as referred by the National Assembly is the
A)Public Accounts Committee
B)Public Audit Committee
C)Internal Audit Committee
D)External Audit Committee

30. (i) Meet growth and diversification needs
(ii) Reach out to particular customers or markets
(iii) Comply with some regulatory directives
(iv) Increase employees’ income
Which of the reasons above do companies consider when establishing branches?
A)i and ii             B)i, ii and iii
C)ii, iii and iv       D)iii and iv

Answers to Financial Accounting Question Number 21 – 30

21.D   22.C   23.D   24.D   25.B   26.B   27.C   28.D   29.A   30.B

WAEC GCE 2024 Questions and Answers Financial Accounting [Numbers 31 – 40]

31. The channel through which all government borrowing and domestic lending transactions pass is called
A)special trust fund
B)agency fund
C)national loan fund
D)contingency fund

32. Recurrent expenditure are expenses for the period not exceeding
A)10 years        B)5 years
C)2 years          D)1 year

33. A major benefit derived from the reconciliation of branch and head office books is to
A)determine accurate returns by the branch
B)ascertian the correct profit or loss on branch activities
C)enable the branch to keep control over stock
D)enable the branch to ascertain debtor’s balance

34. Halal Limited with three departments has a total of ₦7,200,000 as net debtors for the year ended 31/12/97.

The company’s policy provides for 15% bad debt annually. Which of the following represents the total balance of debtors before adjustment?
A)₦6,120,000         B)₦6,120,300
C)₦8,280,000         D)₦8,820,000

35. The current growth in the volume of trading and financial dealings in Nigeria is helped by
A)increased financial activities
B)government intervention
C)credit as a factor in business
D)payment for goods in cash

36. Cost accounting entails the provision of information
A)for investment purposes
B)for descision making
C)to shareholders
D)to stockholders

37. The main objective of accounting report is to provide information about
A)a company’s shareholding
B)an entity’s management
C)the efficacy of assets
D)a company’s economic resources

38. If liabilities amounted to ₦12,045, other assets ₦36,800 and equity ₦26,896, the cash at hand would be
A)₦2,241           B)₦2,214
C)₦2,141           D)₦2,114

Question 39
Use the information below to answer the question that follows:

Given:

Fixed assets₦85,600
Sales₦197,000
Stock₦34,300
Salaries₦37,000
Purchases₦127,700
Share capital₦120,000
Creditors₦16,050
Motor expenses₦10,500
Debtors₦25,000

What is the cash balance?

A)₦12,095        B)₦12,590
C)₦12,905        D)₦12,950

40. Use the information below to answer the question that follows:

Given:

Fixed assets₦85,600
Sales₦197,000
Stock₦34,300
Salaries₦37,000
Purchases₦127,700
Share capital₦120,000
Creditors₦16,050
Motor expenses₦10,500
Debtors₦25,000

Determine the total of the trial balance

A)₦335,050         B)₦333,050
C)₦323,050         D)₦230,550

Answers to Financial Accounting Question Number 31 – 40

31.B   32.A   33.A   34.A   35.A   36.A   37.A   38.D   39.A   40.B

WAEC GCE 2024 Questions and Answers Financial Accounting [Numbers 41 – 50]

41. The accuracy of journals is checked by
A)ensuring that debit totals equal credit totals
B)posting all journal entries to ledger accounts
C)adding all figures in the debit column
D)comparing accounts in the ledger against the journals

42. The difference between a trading account and a manufacturing account is that while the manufacturing account
A)has no particular period, the trading account has
B)does not consider the cost of goods involved, the trading account does
C)is concerned with the cost of production, the trading account is not
D)is not concerned with the stock of raw materials the rading account is

43. The simplest form of single entry procedure consists of keeping a?
A)day book or general journal
B)cash book and ledger accounts showing debtors and creditors balances
C)cash journal, sales journal and purchases journal
D)day book in which transactions are described in chronological order

44. An item in the balance sheet of a limited liability company is
A)accrued expenses
B)lighting and heating
C)salaries and wages
D)general expenses

45. Use the information below to answer the question that follows:

Jan. 1 Received 1,000 units at ₦10 each

Jan. 2 Received 2,000 units at ₦12 each

Jan. 3 Issued 1,500 units

Jan. 4 Received 1,000 units at ₦11 each

Jan. 5 Issued 1,000 units

Using FIFO method, what is the value of the closing stock?
A)₦34,000        B)₦29,000
C)₦17,000        D)₦12,000

46. A major factor that enhanced the early development of accounting is the:

A)Industrial Revolution
B)growing of trade and commerce
C)development of arithmetic
D)invention of writing

47. Which fund is used to meet unforeseen or urgent expenditure?
A)General reserve fund
B)Consolidated Reserve Fund
C)contingencies fund
D)special fund

48. (i) Orientation
(ii) Entity
(iii) Legal status
(iv) Finance.
Which of the characteristics above distinguishes a profit-making from a not-for-profit-making organizations?
A)i, ii, iii and iv        B)i, ii, and iii
C)ii, and iii              D)i and ii

49. Goods stolen at the branch is debited to
A)branch stock account
B)defalcations account
C)branch debtors account
D)branch adjustment account

50. The Akachala Limited has four department W, X, Y and Z. The profits or loss of the departments were ₦20,000 loss, X ₦25 profit, Y were ₦30,000 loss and Z ₦1,800 profit. How much is the net profit or loss of the company?
A)₦7,000 loss         B)₦5,000 loss
C)₦5,000 profit      D)₦7,000 profit

Answers to Financial Accounting Question Number 41 – 50

41.C   42.A   43.B   44.C   45.C   46.B   47.B   48.D   49.B   50.B

WAEC GCE 2024 Questions and Answers Financial Accounting [Numbers 51 – 60]

51. Opening stock of raw materials – ₦75,000
Purchase of raw materials – ₦330,000
Closing stock of raw materials – ₦80,000
Direct wages – ₦30,000
Carriages of raw materials – ₦10,000
Calculate the cost of raw materials used.
A)₦495,000        B)₦415,000
C)₦335,000        D)₦305,000

52. In a three-column cash book, dishonored cheques will be shown on the
A)bank column (debit)
B)bank column(credit)
C)cash column(debit)
D)cash column(credit)

53. A partnership’s internal regulations are set out by
A)a deed                 B)a law
C)a constitution      D)an article

54. Use the information below to answer questions

The Assets and liabilities of Udo Co.ltd. as at 31st December, 2000.

Creditors₦50,000
Debtors₦46,000
Loan₦100,000
Stock₦20,000
Motor vehicle₦120,000
Building₦70,000
Accrued wages₦30,000
Bank₦25,000

The value of capital invested by the owners is?

A) ₦110,000        B) ₦105,000
C) ₦101,000        D) ₦100,000

55. Social Club Subscription (Extract)
31/12/2009 Subscription accrued ₦18,900
Subscription received in advance ₦16,400
Subscription received during the year 2009 ₦38,570
What is the amount of subscription to be shown as liability in the balance sheet as at December 2009
A)₦14,200        B)₦16,400
C)₦18,900        D)₦20,500

56. What is the net working capital?
A)₦2,600         B)₦1,800
C)₦800            D)₦600

57. A company paid cash in redemption of ₦10,000 debenture. The accounting entry to record this will be to debit
A)cash and credit debenture
B)debenture and credit cash
C)cash and credit capital
D)capital and debit cash

58. Five hundred naria monthly is allowed on an imprest system. The following transactions took place.

Period 1:
Cash advanced to petty cashier₦500
Petty cashier paid out: stamp₦200
Newspaper₦250
Period 2:
Cash to petty cashier₦450
Cashier paid for writing materials₦350

What was the balance of cash with the petty cashier at the end of period 1?
A)narration            B)summary
C)information        D)commentary

60. When preparing a bank reconciliation statement, which of the following is deducted from the balance per bank statement?
A)Bank charges
B)Uncleared cheques
C)Returned cheques
D)unpresented cheques

Answers to Financial Accounting Question Number 51 – 60

51.D   52.D   53.C   54.A   55.D   56.C   57.A   58.A   59.D   60.A

SECTION B: ESSAY

Answer Four questions in this section.

1. (a) List four items each that are found on the
(i) credit side of the sales ledger control account;
(ii) debit side of the purchases ledger control account.
(b) List seven types of errors a trial balance will not reveal.

2. (a) Outline three distinguished features of public and private companies.
(b) State three rights available to an ordinary shareholder.

3. (a) What is depreciation of an asset?
(b) List three causes of depreciation.
(c) Explain the following methods of depreciation:
(i) straight line;
(ii) reducing balance;
(iii) revaluation.

4. What is a general journal?
(b) State six uses of the general journal

5. Momoh enterprise cashbook showed a debit balance of Le4,500 on December 31, 2014. Further examination revealed the following:

– A direct debit of Le350 for subscription had been paid by the bank
– Bank charges of Le500 had not been reflected in the cash book
– Payment settled by standing orders were omitted from the cash book; electricity bill Le70, insurance Le100 and medical bill Le120.
– A dividend of Le320 paid directly into the bank had not been entered in the cash book
– It was discovered that the cash book balance brought down was undercast by Le180.
– Cheques amounting to Le4,800 issued had not been presented for payment
– Cheques amounting to Le1990 paid into the bank had not yet been credited

You are required to prepare;
(a) The revised cash book
(b) The bank reconciliation statement as at December 31, 2014

6. The following is the receipt and payments account of Kayode social club for the year ended 31st December 2014. Receipts and payments for the year ended 31st December 2014.

                                            N       N
cash in hand 1/1/2014                 500
cash in bank 1/182014               1,000
Subscription:
2013                                1,200
2014                                4,000
2015                                2,300    7,500
Donations                                    2,000
End of yr show                          15,000
Transfer from deposit acc          3,000
             
 29,000
                                                     N
purchase of sports equipment   1,800
Repairs                                      1,500
salaries                                      1,700
Insurance                                   1,000
Show expenses                          3,200
Transport expenses                      500
Secretarial expenses                    300
Purchase of furniture                  3,000

Balance c/d                               16,000
29,000

Additional  Information;

i. Equipment was valued at N3,250 and furniture N1,550 on 31st December 2013
ii. Depreciation to be provided as follows:
Equipment N505
Furniture N55
iii. The following expenses were outstanding
Salaries   N300
Transport  N100
Repairs     N250
iv. Subscriptions owing by members were as follows:
31st December 2013    N1,200
31st December 2014    N2,100
v. The balance in the bank deposit account at 31st December 2013 was N300

You are required to prepare;

(a) Statement of affairs as at 31st December 2013.

(b) Subscription account for the year ended 31st December 2014.

(c) Income and Expenditure account for the year ended 31st December 2014

7. The following information relates to the books of accounts of Adom Ltd. Trading, profit, and loss account for the year ended 31st December 2014
opening stock         20,000
purchase                160,000
180,000
less closing stock    36,000
cost of goods sold  144,000
Gross profit c/d        96,000
 240,000
selling & distri. exp  73,200
administrative exp   14,800
Net profit                  8,000
 96,000
sales                240,000

240,000
Gross profit b/d 96,000

               
  96,000

Balance sheet as at 31st December 2014

Share capital:
Ordinary shares              100,000
Preference shares            10,000
General reserve   24,000
Profit & loss acc    8,000   32,000
142,000
Current liabilities
Trade creditors   28,000
Accruals             12,000   40,000
182,000 
Fixed assets at cost   125,000
Less depreciation        25,000
100000
Current assets:
Stock              36,000
Debtors          39,000
Cash in bank   7,000   82,000

               
182,000

 

You are required to calculate any six of the following
(a) Gross profit percentage
(b) Net profit percentage
(c) Return on capital employed
(d) Current ratio
(e) Acid test ratio
(f) Rate of stock of turnover
(g) Working capital
(h) Shareholders fund
(i) Liquid assets

8. The following information was extracted from the books of Daudu Manufacturing company for the year ended 31st December 2012.

Stock of goods 1st January 2012:
Raw materials——————8,000
Finished goods—————–28,000
Work-in-progress —————2,000
Purchases of raw materials—40,000
Carriage inwards——————1,000
Manufacturing wages———–100,000
Sales——————————- 390,000
Rent——————————–  50,000
Factory expenses————–   60,000
Royalties————————-      1500
Stock of goods – 31st December 2012
Raw materials———————–6,000
Finished goods———————26,000
Work-in-progress——————1,5000
Depreciation:
Machinery—————————-7,500
Delivery van————————- 1,280
Selling expenses —————— 3,000
Discount allowed——————- 1,500

Additional information:
i. Factory expenses prepaid amounted to D5,000
ii. Selling expenses accrued was D2,500
iii. Rent is apportioned between factory and selling department in the ratio 5:3 respectively.

You are required to prepare Manufacturing, Trading, and Profit and Loss Account for the year ended 31st December 2012.

WAEC GCE 2024 Questions and Answers Financial Accounting PDF Download

Here is WAEC GCE 2024 Questions and Answers Financial Accounting PDF download link for you: >>JSCE Financial Accounting 2024<<

Conclusion

So here you have the 60 Financial Accounting Questions you can expect in your 2024 GCE Financial Accounting examination. Read them again and again. Ensure that you get very familiar with each of them such that you can readily recognize them any time.

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WAEC GCE 2024 Questions and Answers Financial Accounting



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