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WAEC Accounting 2023 Objective — Question 50

Question 50 of 50 from the West African Examinations Council (WAEC) Accounting 2023 Objective paper, with the correct answer and a full explanation.

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Which of the following items is found in the profit and loss account of a company?

  • A. Proceeds from issue of shares
  • B. Proposed dividend
  • C. Directors' remunerationCorrect
  • D. Transfer to general reserves

Explanation

Directors' remuneration is an expense similar to wages/salaries of other employees, and so appears in the profit and loss account.

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