JAMB Accounting Past Questions & Answers - Page 12

56.

Which of the following is used in the public sector to monitor or control government expenditure?

A.

sales day book

B.

cash book

C.

cheque

D.

vote book

Correct answer is D

The vote book is a memorandum book which is maintained by each sub-head to control and monitor government expenditure.

57.

One of the options below is not the source of income for non - profit organization

A.

Ordinary shares

B.

Donations

C.

Subscription/dues

D.

Entrance fees

Correct answer is C

Subscription is the contribution made by the members to the club or society at regular intervals. It can be paid by members in advance or in arrears.

 

58.

The accounting system in which only one aspect of transaction is recorded is

A.

Single entry

B.

Single column cash book

C.

Original entry

D.

Double entry

Correct answer is A

No explanation has been provided for this answer.

59.

Accounting entry for dissolution expenses is

A.

Dr : Partnership account ;Cr: Realization account

B.

Dr: Revaluation account; Cr: Partnership account

C.

Dr: Realization account; Cr: Cash account

D.

Dr: Partners current account; Cr: Realization account

Correct answer is C

When dissolution expenses are paid, the Realization account is debited because it represents the expenses related to the dissolution of the partnership. The Cash account is credited because cash is going out of the business to pay for these expenses. Hence, the correct accounting entry is 'Dr: Realization account; Cr: Cash account'.