JAMB Accounting Past Questions & Answers - Page 131

651.

Given:
1. The Memorandum of Association of the Company
11.The Article of Association of the Company
111. The Incorporation documents

From the above, which of the following is delivered to the Registrar of companies for incorporation.

A.

1 and 11

B.

1, 11 and 111

C.

1 and 111

D.

11 and 111

Correct answer is B

Documents presented to the  Registrar of companies for incorporation

  • Certificate of Incorporation;
  • Form CAC 2 (Statement of Share Capital & Return on Allotment of Shares);
  • Form CAC 7 (Particulars of Persons who are First Directors);
  • Form CAC 3 (Notice of Situation/Change of Registered Address);

From the above explanation, its safe to the Memorandum of Association of the Company, Article of Association of the Company and the Incorporation documents are all required for incorporation

 

652.

In converting a partnership into a limited liability company, the necessary accounts to be opened in the books of the company are

A.

Business purchase account and ordinary share capital account

B.

Business purchase account, vendor account and ordinary share capital account

C.

Business purchase account and vendor account

D.

Ordinary share capital account, vendor account and unpaid share capital account

Correct answer is B

No explanation has been provided for this answer.

653.

Ngozi and Musa with a capital of #30,000 each decide to admit Mary into the partnership business with a capital of #20,000 and goodwill #15,000.If the profits and losses are to be shared equally, the journal entries to record goodwill are

 

A.

Debit goodwill #15,000, cash #20,000 and credit Mary's capital #35,000

B.

Credit goodwill #15,000, cash #20,000 and debit Mary's #35,000

C.

Debit goodwill #15,000, credit cash #20,000 and credit Mary's capital #20,000

D.

Debit old partners capital #15,000, credit cash #20,000 and Mary's capital #35,000

Correct answer is A

Mary's capital contributed will be 15000 + 20000 = 35000 and will reflect a credit balance because money has gone out of Mary's purse
Goodwill will have a debit balance and moved to the balance sheet 

654.

In what way can goodwill be written off in a partnership business?

A.

Using the partner's profit and loss sharing ratio

B.

By neglecting the ratio of partners capital contributions

C.

By sharing it unequally among the partners where no agreement exists

D.

By sharing it among the active partners only

Correct answer is A

To put it in other words, if we want to carry forward existing Goodwill in the books, then the value of existing Goodwill should be deducted from the new value of Goodwill. This excess value of Goodwill must be credited to the existing partners capital accounts in their profit sharing ratio.