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2013 - JAMB Accounting Past Questions and Answers - page 1

1

Accounting information seeks to provide

A
permanent records for all transactions
B
analysis of accounts to trade debtors
C
audited reports on the accounts of a company
D
data about the employees of a company
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2

When the debit side total of an account, t means that the account has

A
been overdrawn
B
been understand
C
debit balance
D
credit balance
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3

July 1 - Started business with #10,500

July 31- Paid Agromachinex #6,000 owing

     them<br />

The double entry for July 1 would be

A
debit capital and credit cash
B
credit cash and debit bank
C
debit cash and credit capital
D
debit purchases and credit cash
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4

July 1 - Started business with #10,500

July 31- Paid Agromachinex #6,000 owing

     them<br />

The double entry for July 31 would be

A
debit Agromachinex and credit cash
B
debit equipment and credit Agromachinex
C
credit capital and debit cash
D
credit cash and debit purchases
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5

The total credit sales for a period can be extracted from the

A
cash book
B
sales day book
C
petty cash book
D
returns inwards
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6

The major source document which enables an employer to calculate the employee wages is the

A
nominal roll of employees
B
record of number of hours worked
C
effort of the employee
D
record of number of dependants per employee
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7

Which of the following items is a capital expenditure?

A
Maintenance of office machine
B
Purchase of office stationery
C
Carriage inwards
D
Purchase of office machinery
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8

The corresponding entry of personal accounts found in the debit side of the cash is to

A
credit real accounts
B
debit real accounts
C
credit the ledger
D
debit the ledger
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9

Alaka who owed Saka #15,000, settled his debt after deducting cash discount of 10percent. To record the discount in the book of Saka, debit

A
discount recieved account and credit Alaka's account
B
Alaka's account and credit discount recieved account
C
Saka's account and credit discount recieved account
D
discount allowed account and credit Alaka's account
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10
  1. The amount of the imprest is the same from one organization to another

11.At the end of a fixed period, the petty cashier received a fixed sum of money.

  1. At the end of a period, the petty cashier is reimbursed with the amount spent in that period.

1V. The system is a method by which a measure of control is kept on petty cash expenses.

Which of the above is correct about the imprest system?

A
1, 11 and 111
B
1, 111 and 1V
C
11 and 1V
D
111 and 1V
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