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2000 - JAMB Accounting Past Questions and Answers - page 1

1

An outright sale of a partnership amounts to the?

A
compensation of vendors by the purchase
B
admission of a new partner
C
purchase of rights of a dead partner
D
change of sharing ratio of vendors
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2

Given:

Opening cash balance N20,000

Sales of match tickets N15,000

Clearing of pitch N1,200

Refreshments N3,500

Referees' allowance N1,000

Cost of petrol N1,120

Donation from local government N3,800

The club's balance is?

A
N39,180
B
N34,830
C
N34,380
D
N31,980
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3

Use the information below to answer question

Maimalari Ltd had (i) Earning per share 47k

(ii) Dividend per share 30k

(iii) Par value of each share N1.20

(iv) Market price per share N1.50

The company's earning yield is?

A
20.00%
B
25.00%
C
31.33%
D
39.17%
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4

Use the information below to answer question Maimalari Ltd had (i) Earning per share 47k (ii) Dividend per share 30k (iii) Par value of each share N1.20 (iv) Market price per share N1.50

What will be the price earnings ratio of the company?

A
3.91
B
3.19
C
2.95
D
2.55
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5

The Partnership Deed normally specifies?

A
how profit or losses are to be shared
B
the capital to be contributed annually
C
how salaries are paid to employees
D
the profit that should be earned annually
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6

The accumulation fund of a non-trading concern can equally be referred to as?

A
members' equity
B
share capital
C
general fund
D
surplus fund
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7

When a purchase business is revalued, the effect is that?

A
a decrease in the value of asset has no effect on value of goodwill
B
an increase in the value of asset is treated as an increase in the value of goodwill
C
a decrease in the value of asset is treated as an decrease in the value of goodwil
D
an increase in the value of asset is treated as an decrease in the value of goodwill
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8

An item of appropriation in partnership profit and loss account is?

A
interest on partners' capital
B
interest on partners' loan
C
employees' salaries
D
partners' drawings
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9

Use the information below to answer question

Rakiya and Joy are in partnership and agreed that 5% interest per annul is to be charged on drawings. The drawing made by both partners in one year were: Rakiya, N200 on March 31 and N300 on September 30. Joy, N100 on April 1 and N240 on July 1.

The interest on joy's drawing is?

A
N6.00
B
N7.25
C
N9.00
D
N9.75
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10

Use the information below to answer question

Rakiya and Joy are in partnership and agreed that 5% interest per annul is to be charged on drawings. The drawing made by both partners in one year were: Rakiya, N200 on March 31 and N300 on September 30. Joy, N100 on April 1 and N240 on July 1.

Assuming that Rakiya was not credited with any income during the period, what is her closing current account balance?

A
N340,000 credit
B
N349,75 debit
C
N500.00 credit
D
N 511.25 debit
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