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WAEC Accounting 2024 Objective — Question 22

Question 22 of 50 from the West African Examinations Council (WAEC) Accounting 2024 Objective paper, with the correct answer and a full explanation.

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Which of the following items will not be charged to the manufacturing account?

  • A. Warehouse rentCorrect
  • B. Opening work-in-progress
  • C. Direct expenses
  • D. Carriage on raw materials

Explanation

Warehouse rent relates to selling and distribution, so it appears only in the profit and loss account, not the manufacturing account.

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