JAMB Accounting Past Questions & Answers - Page 106

526.

If the partnership agreement does not specify how net profit is to be divided, the profit should be divided

A.

Equally

B.

In accordance with an established

C.

In proportion of current account balances

D.

In proportion of weighted average of capital

Correct answer is A

Profit or loss are expected to be share equally in the absence of any agreement

528.

The basis of accounting for public sector is

A.

Accrual basis

B.

Cost basis

C.

Revenue basis

D.

Cash basis

Correct answer is D

This is the basis for recording in government accounting where revenue are recorded when cash is received.

529.

The following account are prepared when goods are sent to branch except

A.

Branch stock

B.

Goods set to branch account

C.

Branch adjustment account

D.

Branch debtors account

Correct answer is D

Branch debtors account is used to exercise control over branch debtors. It is maintained when the branch is allowed to sell goods on credit. This account records transactions with the branch debtors and is prepared like sundry debtors account.

530.

The act of making necessary adjustment after comparing the actual cost with targeted cost is cost ----------------------------

A.

Conversion

B.

Control

C.

Allocation

D.

Analysis

Correct answer is B

No explanation has been provided for this answer.