JAMB Accounting Past Questions & Answers - Page 24

116.

In a departmental accounting system, which of the following expenses will most likely be apportioned on the basis of turnover

A.

Carriage inwards

B.

Carriage outwards

C.

Discount received

D.

Returns outwards

Correct answer is B

No explanation has been provided for this answer.

118.

The ordinary shareholders enjoy the following right except the right to

A.

Receive dividends at a predetermined rate

B.

Vote at annual general meetings

C.

Elect the board of directors

D.

Participate in additional issues of shares

Correct answer is A

No explanation has been provided for this answer.

119.

Which of the following stock valuation method is suitable under inflationary conditions?

A.

LIFO

B.

Simple average

C.

FIFO

D.

Weighted average

Correct answer is C

No explanation has been provided for this answer.

120.

In the preparation of financial statements, full disclosure of minor events are ignored in line with

A.

Accrual concept

B.

Money measurement concept

C.

Business entity concept

D.

Materiality concept

Correct answer is D

No explanation has been provided for this answer.