JAMB Accounting Past Questions & Answers - Page 154

766.

Determine the total expenses to be charged to profit and loss account?

A.

N2,350

B.

N1,600

C.

N800

D.

N3,150

E.

NO OPTION

Correct answer is E

No explanation has been provided for this answer.

768.

If a company values its stock in the period of rising prices using LIFO method, there is a tendency for it to?

A.

Have a higher cost of goods sold

B.

Have a higher gross profit

C.

Pay higher gross profit

D.

Have a higher value for closing stock

Correct answer is A

During periods of inflation (rise in prices), the use of LIFO will result in the highest estimate of cost of goods sold among the three approaches, and the lowest net income.

769.

If an organization maintains a periodic stock system, the stock quantities are?

A.

Updated at the end of the accounting year

B.

Not considered in the updating process

C.

Updated continuously

D.

Updated at the beginning of the accounting year

Correct answer is A

In accounting, a financial period is calculated on a yearly basis. Accounts are prepared at the end of the year.

770.

Sundry debtor..................N20,000
Provision for bad debts........N500

Provision for bad debt at 4% of sundry debtors.
 

Calculate the provision to be taken to the balance sheet?

A.

N780

B.

N800

C.

N1200

D.

N200

Correct answer is B

The business owner made a provision of 500 as bad debt. Total debt owed was 20,000. At the end of the period, bad debts was 4%. Hence we have; 

4% x 20000
0.04 x 20000 = 800