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WAEC Bookkeeping Questions and Answers 2021. Objective and Essay answers (Expo), for the National examination council (June/July 2021. WAEC Bookkeeping Objective and Essay Answers. This post will provide you with repeated questions as well as the answers to your WAEC Bookkeeping Bookkeeping exam. This post will help you understand the WAEC Bookkeeping objectives and answers.
Bookkeeping 2(Essay) 9:30am.–11:30am.
Bookkeeping 1 (Objective) 11:30am.–12:20pm.
Expense is the cost of operations that a company incurs to generate revenue. As the popular saying goes, “it costs money to make money”.
Revenue generated from normal business operations and includes discounts and deductions for returned merchandise. It is the top line or gross income figure from which costs are subtracted to determine net income
loss is a decrease in net income that is outside the normal operations of the business. In other Words losses can result from a number of activities such as; sale of an asset for less than its carrying amount, the write-down of assets, or a loss from lawsuits.
Capital is the value of the investment in the business by the owner(s). It is that part of the business that belongs to the owner; hence it is often described as the owner’s interest.
Stock valuation is the process of determining the current (or projected) worth of a stock at a given time period.
-CHARACTERS OF FIFO-
(i)it is easy to apply
(ii)the assumed flow of costs corresponds with the normal physical flow of goods.
-CHARACTERISTICS OF LIFO-
(i)It is used to account for inventory that records the most recently produced items as sold first.
(ii)The cost of the most recent products purchased (or produced) are the first to be expensed as cost of goods sold (COGS).
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