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2005 - JAMB Accounting Past Questions and Answers - page 1

1

Use the information below to answer questions .

subscription.....................N5420

Canopy rent......................N400

Wages............................N1100

Post-ages........................N300

loss from bar....................N160

Purchases of new furniture.......N120

Premises.........................N4000

Furniture at the beginning.......N1120

What is the cash balance in the receipts and payments account?

A
N2 520
B
N2600
C
N3000
D
N120
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2

Use the information below to answer questions

Purchase:..Raw materials.................N15 000

Finished goods...........................N11 400

Stock:....(1/7/01)Raw materials..........N2 250

Work-in-progress.........................N1 875

Wages:.....Direct........................N17 100

Indirect.................................N5 400

Stock:.....(30/06/02)Raw materials.......N3 000

Work-in-progress.........................N3 375

Determine the accumulated fund value?

A
N9360
B
N6320
C
N4200
D
N3000
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3

The not-for-profit-making organizations generate their income mainly from?

A
bar sales
B
subcriptions
C
rents
D
pools
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4

Gamji Memorial Club carried out an activity which yield a profit of N10 000. This amount is to be transferred to the?

A
debit side of its profit and loss account
B
credit side of its profit and loss account
C
debit side of its income and expenditure account
D
credit side of its income and expenditure account
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5

Departmental accounts are prepared to aid the comparison of the?

A
previous year's transactions
B
daily profits
C
workers' performances
D
management performances
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6

A company incurred N21 000 in running its four departments, namely J,K,L and M with a corresponding number of employees as 1500, 2000, 3000 and 500 respectively. What is the share of department K?

A
N9000
B
N6000
C
N4500
D
N1500
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7

The movement of goods from head office to a branch is treated in the in the head office accounts as?

A
sales
B
issue
C
purchase
D
requisition
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8

The head office of Emeka Stores maintains the financial accounts of all its branches. The branch store account in the head office serves as the branch?

A
debtors' account
B
trading account
C
expenses account
D
cash account
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9

In reconciling the branch and head office accounts, remittance in transit in the branch books is treated as a?

A
debit entry
B
credit entry
C
contra entry
D
reversal entry
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10

Profit or loss in a partnership is usually arrived at after deducting from gross profit all expenses including?

A
partners' salaries
B
interest on capital
C
partners' drawings
D
interest on loans
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