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2013 - JAMB Accounting Past Questions and Answers - page 2

11

A machine bought for #35,000 was estimated to have a life span of 5 years with a scrap value of #9,000

The yearly depreciation using the straight line method would be

A
#8,800
B
#6,500
C
#5,200
D
#4,400
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12

A machine bought for #35,000 was estimated to have a life span of 5 years with a scrap value of #9,000.

If the scrap value is presently #15,000 what will be the yearly depreciation using straight line method?

A
#4,000
B
#7,000
C
#11,000
D
#24,000
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13

The purchase of mattresses from Freehold enterprises by cheque amounted to #305,150. The correct entries for this transaction in the book of the buyer is to debit

A
sales account and credit bank account
B
purchases and credit bank account
C
cash and credit freehold
D
bank and credit freehold
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14

Sales - #232,000

Opening stock - # 28,000

Purchases - #128,000

Carriage inwards - # 4,000

Carriage outwards - # 6,000

Closing stock - # 10,000

Discount received - # 18,000

Expenses - # 20,000

Calculate the gross profit

A
#100,000
B
#86,000
C
#82,000
D
#76,000
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15

Sales - #232,000

Opening stock - # 28,000

Purchases - #128,000

Carriage inwards - # 4,000

Carriage outwards - # 6,000

Closing stock - # 10,000

Discount received - # 18,000

Expenses - # 20,000

Calculate the expenses debited to the profit and loss account

A
#17,000
B
#23,000
C
#26,000
D
#30,000
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16

Given:

Opening capital - #1,500

Capital introduced - # 500

Profit for the year - # 800

Cash drawings - # 250

Calculate the closing capital

A
#2,550
B
#2,500
C
#2,350
D
#2,250
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17

What type of stock valuation would a vegetable seller adopt in valuing it's product?

A
LIFO
B
FIFO
C
Simple average
D
Weighted average
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18

The total cash and cheques received from customers in a control account is derived from the

A
purchases day book
B
cash book
C
income and expenditure account
D
sales journal
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19

1/1/2010 31/12/2010

Creditors - #9,000 #9,800

Rent owing - #3,800 #2,500

Rates prepaid - #2,000 #3,500

Motor van - #8,000 #8,000

Premises - #10,000 #10,500

Find the opening capital

A
#5,700
B
#7,700
C
#9,800
D
#14,900
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20

1/1/2010 31/12/2010

Creditors - #9,000 #9,800

Rent owing - #3,800 #2,500

Rates prepaid - #2,000 #3,500

Motor van - #8,000 #8,000

Premises - #10,000 #10,500

Calculate the closing capital

A
#8,700
B
#9,500
C
#9,700
D
#10,700
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