JAMB Past Questions and Answers - Page 1403

7,011.

A payment of cash of N20 to John was entered on the receipt side of the cash book in error and credited to John's account.
Which of the following journal entry can be used to correct the error?

A.

John: N40 Dr, cash: N40 Cr

B.

Cash: N40 Dr, John: N40 Cr

C.

John: N20 Dr, cash: N20 Cr

D.

Cash: N20 Dr, John: N20 Cr

Correct answer is C

No explanation has been provided for this answer.

7,012.

Bola, UTC's regular customer, owed N1,00 on account of a radio bought. If he sent in a cheque for N1,500, UTC would send him a

A.

Credit note

B.

Debit note

C.

Journal voucher

D.

Way bill

Correct answer is A

No explanation has been provided for this answer.

7,014.

A trail balance is usually prepared by an accountant from account balances in the ledger for the purpose of

A.

Classifying accounts in the ledger

B.

Testing arithmetical accuracies of the ledger account balances

C.

Identifying the balance sheet items

D.

Providing a basis for establishing the accountant's competence

Correct answer is B

No explanation has been provided for this answer.

7,015.

One major advantage of ledger is that it

A.

Is a book of original entry

B.

Is only accessible to share holders during liquidation

C.

Removes the need for preparing a balance sheet after each transaction

D.

Can be used by any type of business

Correct answer is D

No explanation has been provided for this answer.