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2006 - JAMB Accounting Past Questions and Answers - page 1

1

Fatima withdraws goods from the business for personal use. the accounting treatment is to debit?

A
stock account and credit profit and loss account
B
drawings account and credit stock account
C
profit and loss account and credit drawing account
D
stock account and credit drawings account
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2

Use the information below to answer questions .

On January 1/2005, a machine was bought for N56,000 to last for five years with a residual value of N1000.

Calculate the yearly depreciation expense using the straight line method.

A
N11 000
B
N11 200
C
N11 400
D
N11 300
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3

Use the information below to answer questions .

On January 1/2005, a machine was bought for N56,000 to last for five years with a residual value of N1000.

the rate of the yearly depreciation expense would be?

A
50%
B
40%
C
30%
D
20%
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4

The objective of the purchase ledger control account is to established the?

A
credit purchases
B
net profit
C
total purchases
D
gross profit
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5

The objective of a trading account is to establish the?

A
cost of goods sold
B
gross profit
C
manufacturing profit
D
net profit
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6

A seller of vegetables and fruits should be encouraged to value his stock at the end of a period using the?

A
weighted average method
B
simple average method
C
FIFO method
D
LIFO method
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7

Use the information below to answer question .

Capital.....................N?

Profit and loss.............N3500

Current assets..............N?

Current liabilities.........N2000

fixed assets................N11000

The company maintains a current ratio of 3:1.

The capital balance is?

A
N95 00
B
N12 500
C
11 500
D
10 00
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8

Use the information below to answer question .

Capital.....................N?

Profit and loss.............N3500

Current assets..............N?

Current liabilities.........N2000

fixed assets................N11000

Determine the current assets?

A
N7 000
B
N6 000
C
N8 000
D
N9 000
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9

The difference in the sales ledger control account is transferred to the?

A
profit and loss account
B
sales account
C
balance sheet
D
trading account
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10

Tunde purchased goods from Femi by cash worth N1000 with 10% cash discount. Tunde's ledger control account is to be?

A
deited by N100
B
credited by N100
C
credited by N1000
D
deited by N1000
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