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2015 - JAMB Accounting Past Questions and Answers - page 1

1

Use the following information to answer this question.

Club building 400,000

Subscription prepaid 3,000

Sport kits 150,000

Bar creditors 85,000

Subscription owing 32,000

What is the club’s total liabilities

A
N11, 700
B
N26, 700
C
N88, 000
D
N85, 000
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2

If sales return is understated, it implies that ------------------------------ is overstated

A
return inward
B
sales figure
C
cost of sales
D
return outward
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3

Accounting information is used by investors and creditors of a company to predict

A
potential merger candidates for the company
B
appropriate remunerations for the company’s staff
C
future cash flows of the company
D
future tax payments of the company
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4

Use the information below to answer this question.

(\begin{array}{c|c}

\hline & \text{Dept A} & \text{Dept B} \

\hline

\text{Sales} & 180,000 & 150,000 \

\hline

\text{Cost of sales} & 79,000 & 85,000 \

\hline

\text{Expense} & 28,000 & 40, 000 \

\end{array})

How much is the gross profit for department A?

A
N101,000
B
N73,000
C
N79,000
D
N152,000
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5

An advantage of using accounting ratios is that

A
can be easily calculated
B
show errors and frauds
C
facilitate decision making
D
are stipulated by law
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6

The document setting out the regulations regarding shares, meetings and internal organization of a company is known as

A
prospectus
B
memorandum of association
C
company law
D
articles of association
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7

The loss made by a non profit making organization is called

A
deficit
B
surplus
C
discount
D
shortage
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8

If rent account is debited instead of rate account, the error committed is that of;

A
omission
B
commission
C
principle
D
original entry
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9

Use the following information to answer this question.

Provision for bad debt 1500

Additional information

  1. Bad debt written off amount to 3000

  2. Debtors balance as at the end of the year is 28,000

  3. Provision for bad debts stand at 10%


How much is to be charged to profit and loss account as provision for bad debt?

A
N2, 800
B
N1, 000
C
N2, 500
D
N3, 000
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10

Use the information below to answer this question.

A limited liability company has an authorized shares capital of 50 million split into 100 millions shares. 80million shares are offered for subscriptions at 60k per share in full on application. These have been fully subscribed on issue

What is the nominal value of each share

A
N2
B
N0.80
C
N0.60
D
N0.50
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