JAMB Accounting Past Questions & Answers - Page 142

706.

The major point of agreement carried by the partnership deed is?

A.

5% interest annum on any loan

B.

An oral agreement among the partners

C.

Method of inhertance by the partners' children

D.

The profit and loss sharing ratio of the partners

Correct answer is D

No explanation has been provided for this answer.

707.

Goods invoiced to a branch can be sent using?

A.

Cost price, selling price and fixed percentage on selling price

B.

Cost price, selling price and fixed percentage on cost price

C.

Cost price and fixed percentage on cost price

D.

Cost price and fixed percentage on selling price

Correct answer is B

No explanation has been provided for this answer.

708.

The two accounts that are normally opened in the head office when goods are transferred to a branch are?

A.

Branch supplies and branch receipts

B.

Branch stock account and goods sent to branch accounts

C.

Goods sent to brannch account and branch receipt account

D.

Goods sent to branch accounts and branch supplies

Correct answer is B

No explanation has been provided for this answer.

709.

The correct entries to record goods transferred to branch from head office is to debit?

A.

Branch stock account and credit goods sent to branch account

B.

Branch supplies account and credit branch stock account

C.

Branch stock account and credit purchases account

D.

Goods sent to branch account and credit branch stock account

Correct answer is A

No explanation has been provided for this answer.

710.

The cost method of charging goods to branch is used where?

A.

Branch stock adjustment account is in use

B.

The retention of branch trading account is in addition to the cost of goods sold

C.

Goods are sent without invoice or any source documents

D.

Goods are of a perishable nature on which a pre-determined price is inapplicable

Correct answer is A

No explanation has been provided for this answer.