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2013 - JAMB Accounting Past Questions and Answers - page 3

21

Given:

Opening capital - #50,000

Closing capital - #64,000

Drawings - #16,000

Determine the net profit

A
#2,000
B
#14,000
C
#20,000
D
#30,000
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22

The estimated profit or loss for a period is calculated by

A
closing capital less opening capital add drawings
B
opening capital less closing capital add drawings
C
opening capital less drawings add closing capital
D
opening capital add closing add drawings
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23

Given:

Drawings - #3,500

Net loss - #2,500

Capital 1/1/2007 - #35,000

Additional capital - #10,000

The adjusted capital as at 31/1/2007 is

A
#35,000
B
#39,000
C
#45,000
D
#46,000
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24

When goods produced are transferrd at cost plus mark-up sale, the difference between the cost and the transferred price is a

A
discount
B
sales commission
C
manufacturing profit
D
factory reserves
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25

The addition of prime cost, indirect cost and opening work-in-progress less the closing work-in-progress will result in cost of

A
goods available for sale
B
goods sold
C
goods manufactured
D
materials put into production
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26

Opening stock of raw materials - #75,000

Purchase of raw materials - #330,000

Closing stock of raw materials - #80,000

Direct wages - #30,000

Carriages of raw materials - #10,000

Calculate the cost of raw materials used

A
#495,000
B
#415,000
C
#335,000
D
#305,000
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27

Purchase of raw materials - #330,000

Closing stock of raw materials - #80,000

Direct wages - #30,000

Carriages of raw materials - #10,000

Determine the prime cost

A
#525,000
B
#515,000
C
#465,000
D
#365,000
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28

In manufacturing account, the work-in-progress at the end of the year is

A
deducted from the cost of goods completed during this year
B
added to the cost of goods completed
C
stated in the profit and loss account
D
stated in the prime cost section
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29

Which of the following is accounted for in receipts and payment account

A
Subscriptions recieved in advance
B
Subscriptions due not yet recieved
C
Accrued expenses on annual dances
D
Depreciation of the club house
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30

Which of the following expenses relates to the profit and loss account of a manufacturing firm

A
Direct materials
B
Direct labour
C
Administrative overhead
D
Work-in-progress
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