JAMB Accounting Past Questions & Answers - Page 149

741.

The historical development of accounting reveals that it?

A.

Deals with debit and credit of items

B.

Is a product of financial development

C.

Is a product of its own environment

D.

Is an ideal subject for financial development

Correct answer is A

No explanation has been provided for this answer.

742.

As evidence of payments to a government ministry, the revenue collectors will issue?

A.

Treasury receipt

B.

Receipts voucher card

C.

Treasury card

D.

Stores receipts voucher

Correct answer is B

A receipt voucher is a type of voucher which is typically issued by a certain business or an organization upon receiving payment in cash or check during a business transaction.

743.

An increase in government expenditure within a year is taken care of by means of

A.

Financial regulations

B.

Retirement

C.

Warrant

D.

Supplementary estimate

Correct answer is D

Supplementary Budget / estimate is the request for additional funds by Ministries and Departments during the course of the year.

744.

An ordinary share of N80 was issued at N96. The share was issued at?

A.

Premium

B.

Par

C.

Discount

D.

Loss

Correct answer is A

Share premium is the amount by which the amount received by a company for a stock issue exceeds its face value. when shares are sold at an amount higher than the face value it is sold at premium.

745.

The financial plan of the government for a year is contained in the

A.

Budget

B.

Cash analysis book

C.

Vote book

D.

Gazette

Correct answer is A

Budget in this context  refers to expenditures and revenue-collection decisions made in a given time frame at central or local levels of government. It contains the financial plan of the government for a given period of time.