JAMB Accounting Past Questions & Answers - Page 112

556.

The details of the share capital which a company is authorized to issue is contained in the

A.

Articles of Association

B.

Companies and Allied Matters Act

C.

Memorandum of Association

D.

Share capital certificate

Correct answer is C

No explanation has been provided for this answer.

557.

Payment for shares in excess of amount offered gives rise to

A.

Subscription in advance

B.

Revenue reserves

C.

Capital reserves

D.

Calls-in-advance

Correct answer is C

No explanation has been provided for this answer.

558.

The expenses incurred in purchasing a vehicle is a

A.

Revenue expenditure

B.

Capital expenditure

C.

Recurrent expenditure

D.

Concurrent expenditure

Correct answer is B

No explanation has been provided for this answer.

559.

Where partnership is converted into a limited liability company, current account balances of partners are transferred to a

A.

Realization account

B.

Savings account

C.

Share capital account

D.

Capital account

Correct answer is A

No explanation has been provided for this answer.

560.

The profit of a branch is usually credited to the

A.

Adjustment account

B.

Head office sales

C.

Head office goods account

D.

Head office current account

Correct answer is C

No explanation has been provided for this answer.