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2013 - JAMB Accounting Past Questions and Answers - page 5

41

The objective of departmental account is to

A
ascertain the cost of running the organization
B
ascertain the amount of profit or loss for each department
C
ascertain the amount of profits for losses for the enterprises
D
offset the loss of each treatment
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42

Which of the following is the capital reserve of a company

A
Share premium
B
Retained profit
C
Accumulated depreciation
D
Loss on forfeited shares
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43

Given:

Applications were invited by the directors of Abiodun PLC for 500,000 ordinary shares of #1:00 each at #1:10 per share payable as follows;

On application 46k

On allotment 20k

1st Call 15k

2nd Call 19k

How much is to be paid for application?

A
#230,000
B
#280,000
C
#500,000
D
#550,000
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44

The issued share capital is the number of shares that are

A
authorized by share holders
B
shared among the directors
C
fully subscribed
D
in the share certificate
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45

The distributable profit available to shareholders at the end of each year is the

A
total profit and debtors balance
B
general reserve and retained profit
C
retained profit and fictitious assets
D
total profit less creditors balance
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46

The debenture issued at par above the nominal value is said to be issued at a

A
cost price
B
mark-up
C
premium
D
margin
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47

Accountant-general of the federation is responsible for

A
the general supervision of all auditing personnel in all the ministeries
B
the compilation of annual financial statement
C
the interpretation of rules and regulations affecting the private sectors
D
ensuring the efficient operation of the ministries
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48

Given:

Assets and Liabilities of a Local Government

Bank balance #6,484,000

Cash # 900,000

General revenue balances #9,774,500

Accrued salaries #1,220,000

Investment in shares #1,480,000

Vehicles #7,620,000

Calculate the liabilities of the local government

A
#10,994,500
B
#17,394,500
C
#18,774,500
D
#18,874,500
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49

An instrument which allows public officers to increase expenditure within a year is

A
statutory allocation
B
supplementary budget
C
virement
D
warrant
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