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2020 WAEC FINANCIAL ACCOUNTING OBJ AND ESSAY QUESTIONS/ANSWERS VERIFIED EXPO
F/Accounting-Obj
1AAABABACAB
11CCCBABBDCC
21DDBBCCDCAA
31BDDBBBDBAB
41BADBBACCBB
(6a)
Writ the heading yourself.
(Dr side)
Maintenance 13,000
Stationary 1,600
Postage 600
Dance expenses 4000
Gen. Expenses 6,600
Salaries 9,600
Depreciation
Club house 16,000
Furniture 3,600
Surplus 93,600
Total 148,600
(Cr side)
Subscription 130,000
Proceeds from concert 9,000
Int. On deposit 2,400
Income from dance 7,200
Total 148,600
(6b)
Balance sheet as at 31/12/15
(Dr side)
Accumulated fund 266,000
+ Surplus 93,600
Total 359,600
Current liabilities
Stationary 400
Gen expenses 1,200
Total 361,200
(Cr side)
Fixed assets
Club house 144,000
Furniture 20,400
Bank deposit 80,000
Total 244,400
Current asset
Cash 116,800
Total 361,200
(2a)
Non-profit making organisation are organisations that do not mainly engage in buying and selling of goods. Thus, their main objective is not to make profit as they are formed to seek the welfare of their members eg mosque, churches etc.
(2b)
In a tabular form:
Profit making organisation
(i) It is engaging in the buying and selling of goods and services.
(ii) Their major objectives is the making of profit.
Non-profit organisation
(i) It does not engage in the buying and selling of goods and services.
(ii) The major object is not to make profit but to seek the welfare of members.
(2c)
(a) Subscription: This is the annual period dues of members of a club or social body or not for making profit organisation.
(b) Life membership fee: The club members can make payment for life. This means that they paying a fairly substantial amount now. Members can enjoy the facility of the club for the rest of his/her life.
(c) Entrance fee: These are amount payable when a person first joins a club. These are normally included as income in the year that they received.
(d) Donations: This is the amount received or given by non-trading organisation in cash or in kind in the form of gift from a person or an organisation.
(5a)
In the books of Odis Ent.
Statement of affairs as at 31/12/17
(Debit side)
Capital 43000.
Creditors 4000
Rent
Total=47000
(Credit side)
Fixed assets 8000
Stock 15900
Trade debtors 11000
Cash 12100
Total = 47000
(5b)
(Debit side)
Bal b/f 12100
Cash received
from debitors 100000
Total 112100
(Credit side)
Cash paid to
Suppliers 72000
Exp:
Rent 2500
Gen.exp. 1800
Drawing 52000
Bal c/d 30600
112100
(5c)
Trading profit&loss A/C for the year ended
(Credit side)
Opening stock. 15900
+Purchase. 74500
Total. 90400
– closing stock. 17000
73400
Gross profit. 28800
Total. = 102200
( Debit side)
Sales. 102200
Profit & loss a/c for the year ended 31/12/17
(Credit side)
Gen.exp. 1800
Rent. 3000
Depreciation 800
Wet profit. 23200
Total. = 28,800
(Debit side)
Gross profit. 28,800
Total. 28800
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Posted by admin on 5th August 2020.
Tags: 2020 WAEC FINANCIAL ACCOUNTING OBJ AND ESSAY, 2020 WAEC FINANCIAL ACCOUNTING OBJ AND ESSAY EXPO, 2020 WAEC FINANCIAL ACCOUNTING OBJ AND ESSAY QUESTIONS/ANSWERS, 2020 WAEC FINANCIAL ACCOUNTING OBJ AND ESSAY QUESTIONS/ANSWERS EXPO, 2020 WAEC FINANCIAL ACCOUNTING OBJ AND ESSAY QUESTIONS/ANSWERS VERIFIED, 2020 WAEC FINANCIAL ACCOUNTING OBJ AND ESSAY QUESTIONS/ANSWERS VERIFIED EXPO, WAEC FINANCIAL ACCOUNTING OBJ AND ESSAY QUESTIONS/ANSWERS VERIFIED EXPO
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