JAMB Accounting Past Questions & Answers - Page 101

501.

What is the ledger entry for sale of generator on credit to Patrick?

A.

Credit sales account and debit Patrick’s account

B.

Credit generator account and debit cash account

C.

Credit sales account and debit cash account

D.

Credit generator account and debit Patrick’s account

Correct answer is D

Patrick is receiving and should be debited while generator account is giving

502.

Preliminary expenses is an example of

A.

Fictitious assets

B.

Liquid assets

C.

Wasting assets

D.

Tangible assets

Correct answer is A

Preliminary expenses are just like other asset but are unrealizable.

503.

The process of cost apportionment is carried out so that

A.

Indirect costs may be controlled

B.

Cost units could gather overhead as they pass through cost centres

C.

Variable costs may be controlled

D.

Common costs are shared among cost centres

Correct answer is D

Cost apportionment is the sharing of commonly incurred expenses proportionately where two or more cost centres are involved

504.

The ware and tear of a fixed assets of a company which is chargeable to company’s financial statement is called ------------------------------

A.

Appreciation

B.

Amortization

C.

Provisions

D.

Depreciation

Correct answer is D

Depreciation is the reduction in the service potential of an asset as a result of wear and tear.

 

505.

The imprest of a petty cashier is N2450
Expenses on Printing 420
Cleaning 250
Stamp and postage 175

How much was received to maintain the imprest at the end of the month?

A.

N1,605

B.

N875

C.

N2,450

D.

N1,300

Correct answer is B

The imprest system is a form of financial accounting system. The most common imprest system is the petty cash system. The base characteristic of an imprestsystem is that a fixed amount is reserved, which after a certain period of time or when circumstances require, because money was spent, it will be replenished.

450 + 250 +175 = 875
the imprest will be reimbursed with the amount that was spent which is 875