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1997 - JAMB Accounting Past Questions and Answers - page 2

11

When the sum of money appears on the credit side of the cash book, but not on the debit side of the bank statement, the sum is regarded as

A
uncredited cheques
B
dishonoured cheques
C
direct remittance to the bank
D
unpresented cheques
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12

An examination of the cash book on 3rd August 1993 showed a different balance from the bank statement of 31st July, 1993 which read N722. Uncredited cheques were Bimpe N40; Wale N60 while unpresented cheques were; Usman N20, Kalu N32 and Musa N70. What is the cash book balance after the reconciliation?

A
N700
B
N770
C
N800
D
N822
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13

On the 30/5/93 Tolu & Co. paid 2 years rent of N50,000 which was debited to the rent account.

At 31/12/93, what portion of that amount was prepaid?

A
N14,583
B
N25,000
C
N35,417
D
N37,415
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14

On the 30/5/93 Tolu & Co. paid 2 years rent of N50,000 which was debited to the rent account.

The adjustment needed as at 31st December 1993 is?

A
debit rent account and credited adjustment account
B
debit prepayment account and credit rent account
C
debit rent account and credit prepayment account
D
debit adjustment account and credit prepayment account
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15

The receipt of cash from a customer who bought goods with N800 list price, 25% trade discount and 2/10, n/30 terms would, if paid within the discount period, amount to

A
N576
B
N588
C
N600
D
N624
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16

At the end of a financial period, the trading profit and loss account of a company showed a profit of N120,000. It was however discovered that revenue of N12,000 was recorded as expenses while expenses of N4,000 had been recorded as revenue. What should be the correct profit for the period?

A
N104,000
B
N128,000
C
N136,000
D
N144,000
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17

Given:

Net profit-----------------------N25,000

Cost of sale---------------------N25,000

Sales----------------------------N85,000

Determine the total expenses.

A
N45,000
B
N35,000
C
N25,000
D
N15,000
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18

Given: capital N13,000; office machinery, N9,000; creditors N900, stock of goods N1,550; debtors, N275; cash at bank, N5,075 and loan from Jumbo, N2,000. What is the balance sheet total?

A
N19,500
B
N18,500
C
N17,900
D
N15,900
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19

The records of wages due but not yet paid is an example of an adjustment for

A
apportionment of revenue between two periods
B
recognizing accrued expenses
C
recognizing unaccounted revenue
D
recognizing prepaid expenses
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20

The process of allocating the cost of an intangible assets over its useful life is known as

A
depreciation
B
extraction
C
depletion
D
amortization
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