JAMB Past Questions and Answers - Page 1361

6,801.

The simplest form of single entry procedure consists fo keeping a

A.

Day book or general journal

B.

Cash book and ledger accounts showing debtors and creditors balances

C.

Cash journal, sales journal and purchases journal

D.

Day book in which transactions are described in chronological order

Correct answer is B

No explanation has been provided for this answer.

6,803.

In a manufacturing company, the total cost of goods produced is equivalent to?

A.

Purchases

B.

Sales

C.

Cost of goods sold

D.

Cost of materials used

Correct answer is A

No explanation has been provided for this answer.

6,804.

An expenses account is closed by a debit to

A.

An asset account and a credit to the expenses account

B.

The expenses account and a credit to an asset account

C.

Profit and loss account and a credit to the expenses account

D.

The expenses account and a credit to profit and loss account

Correct answer is C

No explanation has been provided for this answer.

6,805.

Which of the following errors will affect the trial balance total?

A.

Posting disscount allowed to the debit side of the discount allowed account

B.

Omission of one account from the list when extracting from the ledger

C.

Failure to post sales of N2,000 and purchases of N2,000 from the subsidiiary ledger

D.

Omission of sales of N3,000 and purchases of N2,000

Correct answer is C

No explanation has been provided for this answer.