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2003 - JAMB Accounting Past Questions and Answers - page 1

1

Which of the following is used to update the cash book in bank reconciliation?

A
Interest received and unpresented cheques
B
Commission and debit note
C
Unpresented cheques and direct credit
D
Interest received and direct credit
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2

The two legally recognized professional accounting bodies in Nigeria are the?

A
Institute of Certified Public Accountants of Nigeria and the Institute of cost and Management Accountants of Nigeria
B
Association of Accountants of Nigeria and the Institute of Management Accountants of Nigeria
C
Institute of Chartered Accountants of Nigeria and the Association of National Accountants of Nigeria
D
Nigeria Accounting Association and the Excutive Cost and Management Accounts of Nigeria
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3

Use the information below to answer question .

Capital ...................N2000

Bank ......................N1200

Purchase ..................N2500

Sales .....................N6700

Stock .....................N1300

Creditors .................N1000

Fixed assets...............N3700

Drawings ..................N?

Drawings are always estimated at 50% of capital.

The trial balance total is?

A
N9700
B
N8700
C
N7900
D
N7800
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4

Verifiability in accounting is only possible when there are?

A
minutes of meetings
B
payment vouchers
C
source documents
D
audit certificates
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5

Use the information below to answer question.

Ezekiel Malgwi is a retailer. He recorded sales representing 95% cash and 5% credit. He took the total cash sales of N19000 from the business tray and banked it.

The credit sales for the period would be?

A
N5000
B
N1900
C
N1000
D
N950
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6

Use the information below to answer question.

Ezekiel Malgwi is a retailer. He recorded sales representing 95% cash and 5% credit. He took the total cash sales of N19000 from the business tray and banked it.

The transaction would be recorded in the cash book as debit?

A
cash and credit bank
B
bank and credit cash
C
cash and credit cash
D
bank and credit bank
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7

Which accounting concept supports the assertion that economic reality takes precedence over legal issues?

A
Realization concept
B
Substance over form
C
Conservatism
D
Measurement concept
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8

The transaction that completes its double entry in the same ledger account appears in?

A
cash account and personal account
B
bank account and general ledger
C
discount received and discount allowed
D
cash account and bank accont
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9

The recording phase of accounting is known as?

A
bookkeeping
B
trial balancing
C
ledger accounting
D
final accounting
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10

Given:

Capital ...........N1000

Liabilities........N500

Assets.............N1500

The accounting equation can be expressed as?

A
N1000 + N500 + N1500 = N3000
B
N1000 - N500 + N1500 = N2000
C
N1000 + N500 = N1500
D
N1500 + N500 = N2000
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