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2001 - JAMB Accounting Past Questions and Answers - page 1

1

The current growth in the volume of trading and financial dealings in Nigeria is helped by?

A
increased financial activities
B
government intervention
C
credit as a factor in business
D
payment for goods in cash
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2

Cost accounting entails the provision of information?

A
for investment purposes
B
for descision making
C
to shareholders
D
to stockholders
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3

The main objective of accounting report is to provide information about?

A
a company's shareholding
B
an entity's management
C
the efficacy of assets
D
a company's economic resources
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4

If liabilities amounted to N12,045, other assets N36,800and equity N26,896, the cash at hand would be?

A
N2,241
B
N2,214
C
N2,141
D
N2,114
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5

Use the information below to answer question.

Given:

Fixed assets N85,600

Sales N197,000

Stock N34,300

Salaries N37,000

Purchases N127,700

Share capital N120,000

Creditors N16, 050

Motor expenses N10,500

Debtors N25,000

What is the cash balance?

A
N12,095
B
N12,590
C
N12,905
D
N12,950
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6

Use the information below to answer question.

Given:

Fixed assets N85,600

Sales N197,000

Stock N34,300

Salaries N37,000

Purchases N127,700

Share capital N120,000

Creditors N16, 050

Motor expenses N10,500

Debtors N25,000

Determine the total of the trial balance?

A
N335,050
B
N333,050
C
N323,050
D
N230,550
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7

The accuracy of journalist is checked by?

A
ensuring that debit totals equal credit totals
B
posting all journal entries to ledger accounts
C
adding all figures in the debit column
D
comparing accounts in the ledger against the journals
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8

Hauwa Ltd bought 10bags of rice for N500 each.

The company was given 5% AND 12% trade and cash discounts respectively. What will be recorded as discount received in the company's book?

A
N250
B
N570
C
N600
D
N850
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9

A cash book had opening balance of N15,200 closing balance N18,400 and total cash received during the period N36,000. What was the amount of cash paid out during the same period?

A
N17,800
B
N19,600
C
N29,200
D
N32,800
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10

In a petty cash book, the closing balance was N235, imprest N1,250, while the stationery expenses were N655. How much was paid for other general expenses?

A
N360
B
N355
C
N350
D
N305
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