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2004 - JAMB Accounting Past Questions and Answers - page 1

1

The accounting principle that is applied to check arbitrary actions on the part of accountants is?

A
consistency
B
materiality
C
objectivity
D
realization
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2

The loss of equipment in a fire disaster results in?

A
a decrease in current assets
B
an increase in liabiities and assets
C
a decrease in assets and capital
D
an increase in liabilities and a decrease in assets
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3

A source document is used for verifying the?

A
amount due to creditors
B
actual cost of an asset
C
selling price of goods
D
amount due from debtors
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4

The rule of accounting equation requires that account payable should be placed under?

A
liabilities
B
equities
C
assets
D
capital
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5

A debit in the suspense accounting will appear in the balance sheet as?

A
a current asset
B
a current lability
C
capital
D
drawings
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6

The receipt whose name appears on a cheque is called a?

A
payer
B
drawer
C
drawee
D
payee
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7

The imprest account is subsidiary to the?

A
ledger account
B
bank account
C
cash book
D
bank column
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8

Zakari started a business in January 2000. He bought a shop costing N54,000 and stock worth N7,600. Profit for the year amounted to 22,100. His closing capital was N73,800.

Zakari's personal drawings amounted to?

A
N2,300
B
N9,900
C
N17,100
D
N19,500
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9

The balance on the provision for depreciation account is?

A
added to fixed assets on the balance sheet
B
deducted from the fixed assets on the balance sheet
C
deducted from the profitand loss account
D
added to current liabilities of the account
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10

Given:

Rates paid during the year amounted to N2,250 at N125 per month and 1,035 was paid for electricity in the same period at N115 per month.

Determine the amount of prepaid rates?

A
N345
B
N750
C
N1,380
D
N1,500
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