WAEC Book Keeping Obj And Essay/Theory Solution Questions and Answer – MAY/JUNE 2018 Expo Runz.

Book Keeping OBJ:

Section B


i) All partners will divide profit and loss equally.
ii) If any partner gave loan to firm, partnership firm will give 6% interest on that loan.
iii) No salary is given to any partner for participation in the work of partnership firm.
iv) No interest will be given on the capital of partners.
v) Partnership firm will not take interest on his given amount in the form of drawing to any partner

the petty cash book is an actual ledger book, rather than a computer record. Thus, the book is part of a manual record-keeping system.

Imprest system is the conventional system for recording petty cash transactions. In this system, a specified sum is given to the cashier at the start of the accounting period
-Reduction in numbers of transactions;Many expenses of small nature are recorded in petty cash book.
-The number of transactions is reduced in the cash.
-Reduction of errors:As head cashier checks the accounts of previous month and gives .

Book keeping is the systematic recording of transactions on a daily basis in the appropriate books. It is an integral part of accounting

– Book keeping helps to prevent fraudulent practices
– Book keeping information can be used for decision making
– Book keeping provides permanent records for all transactions
– Book keeping helps to determine the profitability of a business concern

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