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2002 - JAMB Accounting Past Questions and Answers - page 1

1

Given:

Stock (1/4/94) N800

Purchases of flour N2450

Sales N4745

Wages of bakery staff N675

Carriage outwards N50

Salary of administrative staff N225

Stock (31/3/95) N940

Capital N1540

Determine the cost of goods sold?

A
N2575
B
N2985
C
N3250
D
N3925
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2

In preparing the final accounts, the bad debt account is closed by a transfer to the?

A
balance sheet
B
provision for bad debt account
C
profit and loss account
D
trading account
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3

In a petty cash book the imprest is N1380.

Expenses:

Stationery N350

Cleaning material N335

General expenses N265

How much was received to maintain the imprest at the ends of the month?

A
N950
B
N970
C
N430
D
N380
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4

An entry in a subsidiary book which does not form part of the double entry system is a?

A
contra entry
B
journal entry
C
single entry
D
memorandum entry
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5

In an incomplete record, the preparation of the bank reconciliation ensures that?

A
all cash taking are banked
B
the cash book is correct
C
there are no overdrafts
D
there are no hidden loans
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6

In a petty cash book the imprest is N1380.

Expenses:

Stationery N350

Cleaning material N335

General expenses N265

How much was received to maintain the imprest at the ends of the month?

A
N950
B
N970
C
N430
D
N380
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7

(i) Fixtures account (ii) Machinery account

(iii) Wages accounts (iv) Rent account.

Which of the above are nominal account?

A
iii and iv
B
i and ii
C
i and iii
D
ii and iii
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8

NAFARA AND SONS Balance Sheet items as at 31st December, 1987.

Capital N74480

Creditors N15875

Prepaid expenses N580

Motor vehicles N34750

Furniture N35850

Accrued expenses N645

Stock N8100

Cash balances N9911

Debtors N1809

Compute the value of current assets?

A
N20400
B
N20465
C
N35695
D
N19820
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9

Use the information below to answer questions

The Assets and liabilities of Udo Co.ltd. as at 31st December, 2000.

Creditors N50,000

Debtors N46,000

Loan N100,000

Stock N20,000

Motor vehicle N120,000

Building N70,000

Accrued wages 30,000

Bank N25 ,000

The value of capital invested by the owners is?

A
N110,000
B
N105,000
C
N101,000
D
N100,000
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10

Use the information below to answer questions 9 and 10.

The Assets and liabilities of Udo Co.ltd. as at 31st December, 2000.

Creditors N50,000

Debtors N46,000

Loan N100,000

Stock N20,000

Motor vehicle N120,000

Building N70,000

Accrued wages 30,000

Bank N25 ,000

The liabilities of Udo Co. Ltd is?

A
N180,000
B
N181,000
C
N177,000
D
N110,000
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