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Joint Venture Memorandum Account - SS3 Accounting Past Questions and Answers - page 1

1

What is a Joint Venture Memorandum Account? 

A

An account used to keep track of individual company profits 

B

An account used to track expenses related to advertising 

C

An account used to track financial transactions related to a joint venture 

D

An account used to manage employee salaries

correct option: c
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2

Who is responsible for maintaining the Joint Venture Memorandum Account? 

A

All parties involved in the joint venture 

B

Only one of the parties involved in the joint venture 

C

An outside accounting firm 

D

The government

correct option: b
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3

What is the purpose of the Joint Venture Memorandum Account? 

A

To allocate profits and losses between the parties involved in the joint venture 

B

To track employee attendance 

C

To manage marketing expenses 

D

To keep track of individual company profits

correct option: a
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4

Is the Joint Venture Memorandum Account a separate account from the accounts of the individual companies involved in the joint venture? 

A

Yes 

 

B

No

correct option: a
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5

What is a joint venture?

A

A business arrangement in which two or more companies come together to undertake a specific project or activity

B

A business arrangement in which two or more companies merge into one company 

C

A business arrangement in which one company acquires another company 

D

A business arrangement in which one company takes over the operations of another company

correct option: a
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6

State the importance of the Joint Venture Memorandum Account in one sentence.

The Joint Venture Memorandum Account is important because it allows the parties involved in the joint venture to keep track of the financial performance of the venture and to allocate the profits and losses according to the terms of their agreement.

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7

Who is responsible for keeping accurate records of all financial transactions related to the joint venture?

One of the parties involved in the joint venture, maintains the Joint Venture Memorandum Account.

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