1997 JAMB Accounts Past Questions & Answers - page 1

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1
The most important reason for studying accounting is that

A
the information provided by accounting is useful in making decision
B
Accounting plays an important role in the society
C
the study of Accounting leads to challeging career
D
Accounting provides gross profit information

Correct Option: A

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2
In preparing accounting records, the owner of a business and the business are treated as

A
the same person
B
having business relationship
C
separate legal entities
D
partners

Correct Option: C

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3
Creditors use Accounting information for the purpose of

A
planning sales to a company
B
controlling a company's affairs
C
investing in a company
D
assessing a company's liquidity

Correct Option: D

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4
The instrument that are generated when firms enter into business transactions with others are called

A
purchase document
B
journals
C
source documents
D
invoices

Correct Option: C

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5
The document that is used to acknowledge the acceptance of the return of goods by the seller from the buyer is known as

A
credit note
B
debit note
C
invoice
D
voucher

Correct Option: A

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6
The effect of the payment of liability is that it

A
increase both assets and liabilities
B
increase assets and decrease liabilities
C
decrease assets and increase liabilities
D
decrease both assets and liabilities

Correct Option: D

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7
Books of original entry are used for

A
recording business transactions
B
the adjustment of accounts
C
reminding the book keeping to post transactions in the ledger
D
informing the bookkeeper about the state of affairs

Correct Option: A

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8
The term 'posting' in Accounting refers to

A
recording entries in the journal
B
transferring the balance in the ledger to the trial balance
C
tracing amounts from the journal to the ledger to find errors
D
transferring entries to the ledger from the journal

Correct Option: D

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9
Erroneous rearrangement of financial figures such as writing N624 as N 264 is called

A
transposition
B
principle
C
commission
D
omission

Correct Option: A

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10
Which of the following demonstrates the imprest system?

A
Float → expenses paid → cash in bank → float
B
Float → cash from bank → expenses paid → float
C
Float → expenses paid→ cash from bank → float
D
Float → cash in bank → expenses paid → float

Correct Option: C

No further explanations yet...

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