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2008 - JAMB Accounting Past Questions and Answers - page 1

1

One of the major features of bookkeeping is that it?

A
provides permanent records for all financial transactions
B
is futuristic in nature
C
accpets responsibility for all wrong postings
D
does not give room for double entry procedures
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2

Which of the following accounting conventions suggests that accountants should use a method of valuation that understates rather than over-states results?

A
Conservatism
B
Historical
C
Monetary
D
Cost
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3

A financial analyst needs accounting information to?

A
maintain the production section of the business
B
know why transactions cause increase and decreases in assets
C
advise on how to manage the business
D
know how to record transaction in T account
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4

One basic assumption of the double entry theory is that it allows?

A
two credit entries at the same time
B
two debit entries at the same time
C
debit and credit two credit entries at the same time
D
debit and credit two credit entries in corresponding account
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5

Given:

Sales.....................N4000

Light expenses............N2900

Rent......................N1500

Purchases.................N7500

Debtors...................N6000

Creditors.................N29000

Drawings..................N25

Bank......................N400

General expenses..........N1500

Calculate the total of trial balance?

A
N64 300
B
N46 825
C
N41 850
D
N33 325
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6

Bariga, a stock broker bought stationery for N 12000 by cash. To record this transaction, debit?

A
cash and credit stationery
B
purchase and credit stationery
C
stationery and credit cash
D
stationery and credit purchases
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7

Use the information below to answer questions .

(i) Cash at bank (ii) Cash in hand (iii) Premises

(iv) Land (v)Creditors (vi)loan from friends/bank.

Determine the fixed assets?

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

Use the information below to answer questions .

(i) Cash at bank (ii) Cash in hand (iii) Premises

(iv) Land (v)Creditors (vi)loan from friends/bank.

What are the current assets?

A
i and ii
B
i and v
C
ii and iv
D
iii and v
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9

Given:

................Cash Book........................

Capital..........N6 500........purchases.....N12 250

Sales............N30 000........Rent..........N9 100

................................Motor vehicle.N2 400

Find the bank balance?

A
N71 250 credit
B
N71 250 debit
C
N95 000 credit
D
N95 000 debit
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10

An entry made in bank column of cash book to record movement of cash between the office and the bank is the?

A
real entry
B
special entry
C
direct entry
D
contra entry
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