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WAEC Book Keeping 2025 Theory — Question 16

Question 16 of 40 from the West African Examinations Council (WAEC) Book Keeping 2025 Theory paper, with the correct answer and a full explanation.

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Prepare the Analytical Petty Cash Book of Ologo-Omo Bookshop for October 2020 (imprest N10,000; columns for travelling, postage & stationery, motor expenses, cleaning, ledger accounts).

Model answer

Column totals for October 2020: Travelling N600 | Postage & Stationery N1,050 | Motor Expenses N2,800 | Cleaning N300 | Ledger Accounts N4,600. At month end the cashier is reimbursed the total amount spent, restoring the imprest float back to N10,000.

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