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HomeEducationSS3 WAEC 2021 FINANCIA ACCOUNT EXPO || WAEC 2021 FIN. ACCOUNT ANSWERS

SS3 WAEC 2021 FINANCIA ACCOUNT EXPO || WAEC 2021 FIN. ACCOUNT ANSWERS

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This thread will contain the following topics :
(2a)
Closing entries: are entries made at the end of an accounting period to zero out all temporary accounts and transfer their balances to permanent accounts. In other words, the temporary accounts are closed or reset at the end of the year.

(2b)
(i) Branch is a subdivision of a company and is a geographical classification. While a department is a classification based on the function, activites or goods.
(ii) The branch is an extension of the office with more or less the same features. While a department is a technical area of a office which is under the same premises

(2c)
(i)Depreciation of Fixed Assets: To ensure that the opening bal­ance of the fixed assets and closing balance of the fixed assets (of course deducting depreciation) are shown in the Branch Account.
(ii)Goods in Transit: To ensure that the difference between goods sent by Head Office and received by the Branch. Such goods will be shown either on both sides of the Branch Account or will be ignored altogether while preparing the Branch Account.
(iii)Expenses Incurred by Branch: To ensure that the the amount remitted by Head Office to Branch for meeting expenses is debited in Branch Account. If actual amount spent by Branch is less, the cash balance is shown as a part of closing balance, in the credit side of the Branch Account.
(iv)Loss of Stock, Surplus of Stock: To ensure that the Shortage or surpluses of stock at the Branch due to normal or abnormal reasons are not shown in the Branch Account.

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

(4a)
(i) Insufficient fund
(ii) Wrong signature
(iii) If the cheque is post dated

(4b)
(i)Petty cash float: This is small amount of cash kept at hand for making immediate payments for miscellaneous small expenses.
(ii)Contra entries: This is an entry which is recorded to reverse or offset an entry on the other side of an account. If a debit entry is recorded in an account, it will be recorded on the credit side and vice-versa.
(iii)Imprest system: This is a form of financial accounting system. The most common imprest system is the petty cash system. In other words it is a fixed amount that is reserved, which after a certain period of time or when circumstances require, because money was spent, it will be replenished.

(4c)
(i)Reduction in numbers of transactions: Many expenses of small nature recorded in petty cash book, the number of transactions is reduced in the cash.
(ii)Reduction of errors: As head cashier check the accounts of previous month and gives advance for the coming month, does, errors if any are reduced.
(iii)Savings of time and labour: As the petty expenses are recorded by petty cashier at any time so that the chances of misuse are minimised.

SECTION B
(Answer ONLY THREE)

(5)
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Waec 2021 Financial Accounting Exam Preparation:

Ten Study Tips
Give yourself enough time to study.
Organize your study space.
Use flow charts and diagrams.
Practice on old exams.
Explain your answers to others.
Organize study groups with friends.
Take regular breaks.
Snack on brain food.

8 simple tips for waec financial accounting exam success :

Make the most of your study time.
Don’t just study solo.
Deal with your stress.
Ask for help.
Get plenty of sleep.
Prep the night before.
Make the most of your morning.
When you’re in the exam room… take your time.

2021 WAEC Financial Accounting Question & Answer Expo Runz

WAEC Financial Accounting Answer
The West African Examinations Council WAEC Financial Accounting Questions Answers 2021 Objective and Theory Update.

West African Senior School Certificate Examinations simply called WASSCE is the apex examination certificate to be obtained by any candidate as far as senior secondary school is concerned in West Africa.

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