Waec French Answers 2022 – 24th May 2022

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Waec French Obj & Essay Questions and Answers 2022

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Waec French Obj & Essay 2022 Exam Date

The Waec French Obj & Essay 2022 examination has been scheduled to hold on Tuesday 24th May 2022 from 2:00 am to 4:15 pm for both essay and objective.

Paper	Start Time	End Time
Financial Accounting 2 (Essay)	2:00 pm	3:15 pm
Financial Accounting 1 (Objective)	3:15 pm	4:15 pm

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*NECO 2020 ACCOUNTING (OBJ&THEORY)*

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OBJ

LOADING

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THEORY

Choose only 5
1a)
i)Time lag between writing a cheque and the payment appearing on the bank statement (unpresented cheques)

ii)Time lag between depositing amounts into the bank account and these appearing on the bank statement (unrecorded lodgements)

iii)Direct debits and standing orders are not yet recorded in the cash account (or cash book)

iv)Bank charges not recorded in the cash account (or cash book)

v)Errors, such as transposition errors, or casting errors in the cash account (or cash book)

vi)Errors made by the bank on the bank statement

1b) loading

Choose only 5
1c)
i)suppliers
ii)banks
iii)customers iv)investors v)potential vi)investors
vii)tax authorities.

===========================

2a)
i)Ledger never creates or modifies your data. Your entries are kept in a text file that you maintain, and you can rest assured, no automated tool will ever change that data.

ii)The amount of data required by Ledger is minimal. It figures out from looking at your data what you mean by it and how you want it reported back to you. Accounts are created as they appear; currencies are created as they’re referenced. Anywhere that a value can be calculated, you can leave it out.

iii)Ledger is a double-entry accounting tool, meaning that all entries must balance. If an entry does not balance, it will cause an error and the report will not be generated. Ledger is always checking the accuracies of your entries at every run; you won’t ever run into problems with “unaccounted” sums in an account.

iv)Ledger is 100% currency-agnostic. You can store multiple currencies in any account, convert between them, or even pay in one currency and receive change in another.

v)Ledger is international. UTF8 is accepted anywhere in data files, Ledger uses ISO format dates, attaches no meaning to the naming of accounts, and can accept data in either US or European decimal formats. It will report currencies back to you following the manner of your own entries.

Choose only two

2b

i)The Net Loss of the company.

ii)The Promotional (Marketing) expenses of the company.

iii)The Preliminary Expenses of the Company.

iv)The Discount allowed on the issue of shares.

2c

i)Opening stock details of raw material, semi-finished goods and finished goods.

ii)Closing stock details of raw material, semi-finished goods, and finished goods.

iii)Total purchases of goods fewer Purchase Returns.

iii)Total sales of goods fewer Sales Returns.

iv)All direct expenses related to purchases or sales or manufacturing of goods.

v) closing stock details of raw matert, semi-finished goods and finished goods

Choose only two
(2d)
1] Active Partner/Managing Partner
An active partner is also known as Ostensible Partner. As the name suggests he takes active participation in the firm and the running of the business. He carries on the daily business on behalf of all the partners. This means he acts as an agent of all the other partners on a day to day basis and with regards to all ordinary business of the firm.

Hence when an active partner wishes to retire from the firm he must give a public notice about the same. This will absolve him of the acts done by other partners after his retirement. Unless he gives a public notice he will be liable for all acts even after his retirement.

2] Dormant/Sleeping Partner
This is a partner that does not participate in the daily functioning of the partnership firm, i.e. he does not take an active part in the daily activities of the firm. He is however bound by the action of all the other partners.

He will continue to share the profits and losses of the firm and even bring in his share of capital like any other partner. If such a dormant partner retires he need not give a public notice of the same.

3] Nominal Partner
This is a partner that does not have any real or significant interest in the partnership. So, in essence, he is only lending his name to the partnership. He will not make any capital contributions to the firm, and so he will not have a share in the profits either. But the nominal partner will be liable to outsiders and third parties for acts done by any other partners.

4] Partner by Estoppel
If a person holds out to another that he is a partner of the firm, either by his words, actions or conduct then such a partner cannot deny that he is not a partner. This basically means that even though such a person is not a partner he has represented himself as such, and so he becomes partner by estoppel or partner by holding out.

5] Partner in Profits Only
This partner will only share the profits of the firm, he will not be liable for any liabilities. Even when dealing with third parties he will be liable for all acts of profit only, he will share none of the liabilities.

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(3)

i) Returns inwards are goods returned to the selling entity by the customer, such as for warranty claims or outright returns of goods for a credit.

ii)Returns outwards are goods returned by the customer to the supplier

iii)Prepayment is an accounting term for the settlement of a debt or installment loan before its official due date

iv) prospectus is a formal document that is required by and filed with the Securities and Exchange Commission (SEC) that provides details about an investment offering to the public.

v)Cost of goods sold (COGS) refers to the direct costs of producing the goods sold by a company.

=========≠°============

4a)
A joint venture is a cooperative arrangement between two or more business entities, often for the purpose of starting a new business activity.

b)
i)Business Entity, Money ii)Measurement, iii)Going Concern, iv)Accounting Period,
v)Cost Concept, vi)Duality Aspect concept,
vii)Realisation Concept,
viii)Accrual Concept and Matching Concept

c)
i)Maintenance of business records
ii)Preparation of financial statements
iii)Comparison of results
iv)Decision making
v)Evidence in legal matters
vi)Provides information to related parties

Loading👇👇👇

*SUCCES SOURCING TEAM*

FINANCIAL & ACCOUNTING ANSWERS
===============================

F/ACCOUNTING OBJ
01-10: CCDCCBBCDB
11-20: ECEEBCDBAE
21-30: DECEECBAAD
31-40: EEBEADEECE
41-50: DBBBDCAEBB
51-60: DBBCAECDBD

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(1a)
Capital expenditure may be described as outlay resulting in the increase or acquisition of an asset ot increase in the earning capacity of a business

WHILE

Revenue expenditure is such outlay as is necessary for the maintenance of earning capacity, including the upkeep of the fixed assets in a fully efficient state, and the normal total involved in selling, including the cost of goods and services of the business to which it relates.

(1b)
(i)Purchases day book or journal
Source document: Incoming invoices.
(ii)Sales day book or journal
Source document: Outgoing invoices.
(iii)Returns outwards book
Source document: Incoming credit notes.
(iv)Sales returns book
Source document: Credit notes sent out.
(v)Cash book
Source document: Incoming cheques.

(1c)
(Pick Any Three)
(i)Active partner
(ii)dormant(sleeping) partner
(iii)Nominal partner
(iv)Limited partners
(v) General partner

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(2a)
Public sector Accounting is the system of accounting that involves recording, communicating, summarizing, analyzing and interpreting the financial statements and statistics of Government in aggregate and details. It deals with the receipts, custody, disbursement and rendering of stewardship on public funds entrusted”.

(2b)
(i)Public sector accounting is the accounting of financial documents which is required to be disclosed to the public by the individual or corporation WHILE Private sector accounting is the accounting of financial information of the company in which the accountant is employed generally for the internal manager.

(ii)private sector comprises of business which is owned, managed and controlled by individuals. WHILE public sector comprises of various business enterprises owned and managed by Government.

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(3i)
Account sales: Account sales is a statement specifying the price at which the goods are sold, the commission earned by the consignee, the expenses incurred by the consignee on behalf of the consignment and the net balance for which the consignee is liable. It is prepared by the consignee and does not have a fixed or specified format.

(3ii)
Consignee: consignee is the entity who is financially responsible (the buyer) for the receipt of a shipment. If a sender dispatches an item to a receiver via a delivery service, the sender is the consignor, the recipient is the consignee, and the deliverer is the carrier.

(3iii)
Work in progress: Work in progress is a production and supply-chain management term describing partially finished goods awaiting completion. Work in Progress refers to the raw materials, labor, and overhead costs incurred for products that are at various stages of the production process. Work In Progress is a component of the inventory asset account on the balance sheet.

(3iv) Cost of Production:
Cost of production refers to the total cost incurred by a business to produce a specific quantity of a product or offer a service. Production costs may include things such as labor, raw materials, or consumable supplies. The cost of production is defined as the expenditures incurred to obtain the factors of production such as labor, land, and capital, that are needed in the production process of a product.

(3v)
Ordinary share: ordinary share is an equity instrument subordinate to all other equity classes. The holder of an ordinary share participates in an entity’s profits only after all other types of shares have participated. There may be more than one class of ordinary shares. The owner of ordinary shares can vote on a variety of corporate matters, such as the election of board members and whether the business should be sold.

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(4a)
Control account is an account which contains the debit and credit totals of other accounts, and is used to prepare financial statements. A control account is a summary account, where entries are made from totals of transactions for a period.

(4b)
(i)Sales ledger (Receivables) control Account.
(ii)Purchases Ledger (payables) Control Account.

(4c)
(Choose any four)
(i)control account facilitate delegation of duties among the debtors and creditors clerks.

(ii) control account detect and prevent errors and frauds in the customers and suppliers account

(iii)It helps to speeds up the preparation of final accounts

(iv)It Provide for arithmetical check on the postings made in the individual accounts

(v)Removes bulky details from the general ledger

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Waec French Obj & Essay 2022 questions and answers.