2024 WAEC BOOK KEEPING: 2024 WAEC MAY/JUNE BOOK KEEPING ANSWERS (4657)

BOOKKEEPING OBJ
1-10: DCDBBCBADA
11-20: ABAACDCABC
21-30: BACCBDCCAA
31-40: ADDDBCBBAC

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(1ai)
To keep a complete and accurate record of all the financial transactions in a systematic orderly, logical manner. This ensures that the financial effects of these transactions are reflected in the books of accounts.

(1aii)
To ascertain the overall effect of all recorded transactions on the final statement of the company. Book-keeping will eventually ascertain the final accounts of the company, namely the Profit and Loss Account and the Balance Sheet

(1bi)
(i)Balances of cash and bank can be obtained at a glance.
(ii)Performs the function of a subsidiary book.
(iii)It also performs the function of a ledger.

(1bii)
(i) Recording of disposal of fixed assets.
(ii) Correction of errors.
(iii) Double-entry transactions.

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(3a)
Tabulate:

(i) Trial balance considers opening stock while The balance sheet considers closing stock.

(ii) Trial balance is not a part of financial statements and final accounts while The balance sheet is an essential part of financial statements and final accounts.

(3b)
(i) It fails to show the transactions on an accrual basis.
(ii) It does not define any targets making it incapable of showing surpluses and deficits at the end of the year.
(iii) Receipts and payments account does not show Non-Cash transactions like depreciation of assets, pilferage etc.

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(8)



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