POST UTME OSUSTECH 2024 Accounting | Objective

Practice these randomly selected questions to test your readiness.

Question 1
A company's profit and loss account for the year ended 31st December 2023 is as follows: Trading Profit: ₦500,000 \begin{itemize} \item Depreciation: ₦50,000 \item Interest on Loan: ₦20,000 \end{itemize} Calculate the company's net profit for the year.
A. ₦450,000
B. ₦500,000
C. ₦550,000
D. ₦600,000
Question 2
A company's profit and loss account for the year ended 31st December 2023 is as follows: Trading Profit: ₦500,000 \begin{itemize} \item Depreciation: ₦50,000 \item Interest on Loan: ₦20,000 \end{itemize} Calculate the company's net profit for the year.
A. ₦450,000
B. ₦500,000
C. ₦550,000
D. ₦600,000
Question 3
A company's balance sheet as at 31st December 2023 is as follows: Assets: \begin{itemize} \item Cash: ₦50,000 \item Debtors: ₦100,000 \item Stock: ₦200,000 \item Plant and Machinery: ₦300,000 \end{itemize} Liabilities: \begin{itemize} \item Creditors: ₦150,000 \item Loan: ₦200,000 \end{itemize} Calculate the company's liquidity ratio.
A. 1:1
B. 1:2
C. 2:1
D. 3:1
Question 4
A company has a trial balance with the following accounts: Accounts Receivable ₦100,000, Accounts Payable ₦50,000, and Common Stock ₦200,000. What is the total amount of assets?
A. ₦250,000
B. ₦300,000
C. ₦350,000
D. ₦400,000
Question 5
A company has the following financial statements.
A. ₦120,000
B. ₦130,000
C. ₦140,000
D. ₦150,000
Question 6
A manufacturing company produces two products, X and Y. The selling price of X is ₦100 per unit, and the selling price of Y is ₦120 per unit. The company sells 500 units of X and 300 units of Y. Calculate the total revenue from the sale of these products.
A. ₦120,000
B. ₦150,000
C. ₦180,000
D. ₦200,000
Question 7
A company's balance sheet shows a current ratio of 2:1. If the company's current assets are ₦100,000 and its current liabilities are ₦50,000, what is the company's quick ratio?
A. 1:1
B. 1.5:1
C. 2:1
D. 3:1
Question 8
A company's balance sheet as at 31st December 2023 is as follows: Assets: \begin{itemize} \item Cash: ₦50,000 \item Debtors: ₦100,000 \item Stock: ₦200,000 \item Plant and Machinery: ₦300,000 \end{itemize} Liabilities: \begin{itemize} \item Creditors: ₦150,000 \item Loan: ₦200,000 \end{itemize} Calculate the company's net worth.
A. ₦100,000
B. ₦150,000
C. ₦200,000
D. ₦250,000
Question 9
A company's trial balance shows the following balances: Accounts Payable ₦100,000, Sales Revenue ₦500,000, Cost of Goods Sold ₦300,000, and Common Stock ₦200,000. Prepare the balance sheet.
A. ₦1,200,000
B. ₦1,300,000
C. ₦1,400,000
D. ₦1,500,000
Question 10
A company issued 10,000 debentures of ₦1,000 each at a discount of 5%. Calculate the total amount received from the issue of debentures.
A. ₦9,500,000
B. ₦9,000,000
C. ₦9,800,000
D. ₦9,200,000
Question 11
A company's profit and loss account for the year ended 31st December 2023 is as follows: Trading Profit: ₦500,000 \begin{itemize} \item Depreciation: ₦50,000 \item Interest on Loan: ₦20,000 \end{itemize} Calculate the company's net profit for the year.
A. ₦450,000
B. ₦500,000
C. ₦550,000
D. ₦600,000
Question 12
A company's balance sheet as at 31st December 2023 is as follows: Assets: \begin{itemize} \item Cash: ₦50,000 \item Debtors: ₦100,000 \item Stock: ₦200,000 \item Plant and Machinery: ₦300,000 \end{itemize} Liabilities: \begin{itemize} \item Creditors: ₦150,000 \item Loan: ₦200,000 \end{itemize} Calculate the company's current ratio.
A. 1:1
B. 1:2
C. 2:1
D. 3:1
Question 13
A company has a depreciation schedule with the following information: Asset A ₦50,000, Asset B ₦30,000, and Asset C ₦20,000. What is the total depreciation for the year?
A. ₦100,000
B. ₦120,000
C. ₦150,000
D. ₦180,000
Question 14
The following is a statement of financial position for a public sector entity as at 31st December 2023.
A. ₦5,000,000
B. ₦10,000,000
C. ₦15,000,000
D. ₦20,000,000
Question 15
A company has a cash book account with the following transactions.
A. ₦10,000
B. ₦20,000
C. ₦30,000
D. ₦40,000

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