JAMB Accounting Past Questions & Answers - Page 238

1,186.

Which of the following errors will affect the trial balance total?

A.

Posting disscount allowed to the debit side of the discount allowed account

B.

Omission of one account from the list when extracting from the ledger

C.

Failure to post sales of N2,000 and purchases of N2,000 from the subsidiiary ledger

D.

Omission of sales of N3,000 and purchases of N2,000

Correct answer is C

No explanation has been provided for this answer.

1,187.

A general journal contains?

A.

Date, narration, folio, debit, and purchases

B.

Date, narration, folio, debit and purchase

C.

Folio, credit, date, debit and sales

D.

Debit, credit, narration, and date

Correct answer is D

The general ledger contains the date of the transaction, a description of the details of the transactions, the debit column that shows all the debit entries, the credit column that records all the credit entries of the account.

Hence we have; date, description, debit, and credit column

1,188.

The most convenient cash book used by a petty trader operating in an area where there is no banking facility is?

A.

Four column

B.

Three column

C.

Single column

D.

Two column

Correct answer is C

No explanation has been provided for this answer.

1,189.

A source document that aids the ascertainment of amount paid out of current account is the?

A.

Teller

B.

Cheque stub

C.

Cheque

D.

Teller stub

Correct answer is B

No explanation has been provided for this answer.

1,190.

Which of the following is an example of intangible assets?

A.

Trade debtors

B.

Stock of goods

C.

Trade creditors

D.

Motor vehicles

Correct answer is A

No explanation has been provided for this answer.