JAMB Accounting Past Questions & Answers - Page 148

736.

The major feature of a journal is that it has?

A.

Six columns, date, particulars, folio, amount, debit and credit

B.

Five columns, date particulars, folio, debit and credit

C.

Three columns, date particulars and folio

D.

Four columns, date particulars, folio and amount

Correct answer is B

No explanation has been provided for this answer.

739.

The principle of double entry system ensures?

A.

Mathematical accuracy in trial balance

B.

Balances at the bank

C.

Increase in the assets and liabilities

D.

Balance of cash account

Correct answer is A

No explanation has been provided for this answer.

740.

In a trial balance, income and liabilities are?

A.

Debited and credited respectively

B.

Credited

C.

Credited and debited respectively

D.

Debited

Correct answer is B

No explanation has been provided for this answer.