2003 JAMB Accounts Past Questions & Answers - page 1

JAMB CBT App

Study offline with EduPadi JAMB CBT app that has so many features, including thousands of past questions, JAMB syllabus, novels, etc.

Install The App

1
Given:

Capital ...........N1000
Liabilities........N500
Assets.............N1500
The accounting equation can be expressed as?

A
N1000 + N500 + N1500 = N3000
B
N1000 - N500 + N1500 = N2000
C
N1000 + N500 = N1500
D
N1500 + N500 = N2000

Correct Option: C

No further explanations yet...

2
Use the information below to answer questions .

Motor Vehicle Account as at 31st December 2001.
Debit:
Jan. 1, cost ................N1950 000
Dec.31, Addition ............ N400 000
Credit:
Jan. 1, Depreciation ........N1360 000
June 30, Sales proceeds...... N700 000
The vehicle sold was purchase on January 1, 1998 at a cost of N1,000 000 and had depreciation at 25% on cost.

Assuming that depreciation is charged on the addition of the year at the rate of 15% on reducing balance, what should be the net book value of the vehicle as at 31st December 2003?

A
N280,000
B
N289,000
C
N250,000
D
N340,000

Correct Option: C

No further explanations yet...

3
Use the information below to answer questions .

Motor Vehicle Account as at 31st December 2001.
Debit:
Jan. 1, cost ................N1950 000
Dec.31, Addition ............ N400 000
Credit:
Jan. 1, Depreciation ........N1360 000
June 30, Sales proceeds...... N700 000
The vehicle sold was purchase on January 1, 1998 at a cost of N1,000 000 and had depreciation at 25% on cost.

What is the actual profit or loss arising from the vehicle disposed of?

A
N250 000 loss
B
N50 000 loss
C
N450 000 profit
D
N575 000 profit

Correct Option: C

No further explanations yet...

4
Given:
(i) Order of performance
(ii) Order of liquidity
(iii)Vertical order
(iv) Horizontal order
The order in which a balance assets is arranged are?

A
i and ii
B
i and iv
C
ii and iii
D
iii and iv

Correct Option: C

No further explanations yet...

5
Provision for discount allowed can be recorded as debit to?

A
the profit and loss account and a credit to provision for discount allowed
B
provision for discount allowed and a credit to the profit and loss account
C
discount allowed and a credit to the profit and loss account
D
expenses and a credit to customers' account

Correct Option: A

No further explanations yet...

6
In a control account, provision for bad debts is found on the?

A
debit side of the purchases ledger control account
B
debit side of the sales ledger control account
C
credit side of the purchases ledger control account
D
credit side of the sales ledger control account

Correct Option: D

No further explanations yet...

7
Advertising expenses incurred on a product in a business organization should be charged to?

A
production department
B
sales department
C
administration department
D
purchases department

Correct Option: B

No further explanations yet...

8
The stock valuation data is important because it enables management to?

A
separate debtors from creditors
B
determine the cost of stock at the end of business
C
determine the cost of stock at the beginning of business
D
determine the total cost of goods purchased

Correct Option: B

No further explanations yet...

9
four broad classifications of overheads are?

A
production, selling, distribution and material
B
production, selling, distribution and administration
C
selling, distribution and production and wages
D
distribution, selling, administration and material

Correct Option: B

No further explanations yet...

10
Given:
Cost of raw materials issued to production.....N37000
Opening stock of raw material..................N2000
Purchases of raw material......................N3800
Wages .........................................N500
What is the closing stock of raw material?

A
N4000
B
N3000
C
N2000
D
N1000

Correct Option: B

No further explanations yet...

JAMB CBT APP

EduPadi JAMB CBT app that has thousands of past questions and answers, JAMB syllabus, novels, etc. And works offline!


Install App