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WAEC Financial Accounting Past Questions and Answers

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21,000+ Financial Accounting past questions · 2020–2026

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Sample Financial Accounting past questions

Real WAEC Financial Accounting questions with the correct answer and explanation. This is a preview — the full bank continues in the app.

WAEC 2026 easy

Bimpe's business has current assets of ₦203,000 and current liabilities of ₦86,500. Find the working capital.

  • A ₦406,000
  • B ₦319,500
  • C ₦0
  • D ₦116,500
Explanation: Working Capital = ₦203,000 − ₦86,500 = ₦116,500, which represents a working capital surplus.
WAEC 2026 easy

What is the meaning of 'Artificial personal account'?

  • A An account of an asset that cannot be physically touched, such as goodwill or patents
  • B An account of a legal entity such as a company, club, or institution
  • C An account that relates to persons or organisations, such as debtors and creditors
  • D An account of an actual human being, such as a customer's or supplier's personal account
Explanation: 'Artificial personal account' means: An account of a legal entity such as a company, club, or institution.
WAEC 2026 easy

A business has current assets of ₦262,500 and current liabilities of ₦75,000. Find the current ratio.

  • A 2:7
  • B 7:3
  • C 7:2
  • D 4:1
Explanation: Current Ratio = ₦262,500 : ₦75,000 = 7:2.
WAEC 2026 easy

Ngozi and Ijeoma are partners sharing profits in the ratio 5:1. If the profit for the year is ₦126,000, find Ngozi's share.

  • A ₦105,000
  • B ₦105,004
  • C ₦126,000
  • D ₦147,000
Explanation: 1 part = ₦126,000 ÷ 6 = ₦21,000. Ngozi's share = 5 × ₦21,000 = ₦105,000.
WAEC 2026 easy

Aisha's business has current assets of ₦298,000 and current liabilities of ₦578,000. Find the working capital.

  • A ₦596,000
  • B ₦18,000
  • C -₦280,000
  • D ₦0
Explanation: Working Capital = ₦298,000 − ₦578,000 = -₦280,000, which represents a working capital deficit.
WAEC 2026 easy

A business has total assets of ₦884,000 and liabilities of ₦165,000. Find the owner's capital.

  • A ₦1,439,000
  • B ₦719,000
  • C ₦884,000
  • D ₦1,603,000
Explanation: Capital = Assets − Liabilities = ₦884,000 − ₦165,000 = ₦719,000.
WAEC 2026 easy

Emeka and Grace are partners sharing profits in the ratio 6:7. If the profit for the year is ₦71,500, find Emeka's share.

  • A ₦71,500
  • B ₦77,000
  • C ₦38,500
  • D ₦33,000
Explanation: 1 part = ₦71,500 ÷ 13 = ₦5,500. Emeka's share = 6 × ₦5,500 = ₦33,000.
WAEC 2026 easy

Tunde's business has current assets of ₦96,500 and current liabilities of ₦647,000. Find the working capital.

  • A -₦454,000
  • B ₦0
  • C -₦550,500
  • D ₦193,000
Explanation: Working Capital = ₦96,500 − ₦647,000 = -₦550,500, which represents a working capital deficit.

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Preparing for WAEC Financial Accounting

Start with past questions from the most recent years, since they best reflect the current format. Work through each question fully before checking the answer, then read the explanation even when you got it right — it often reveals a faster way to solve the next one. Repeat across older years to cover the full range of topics WAEC has asked about in Financial Accounting.

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