JAMB Accounting Past Questions & Answers - Page 243

1,211.

When a partner makes a drawing of stock items from a partnership, the accounting impact of the drawing is to increase the partner's?

A.

Goodwill account balance

B.

Current account credit balance

C.

Current account debit balance

D.

Profit and loss credit balance

Correct answer is C

No explanation has been provided for this answer.

1,213.

Goodwill can be valued in partnership when?

A.

A partners make profits

B.

Large losses are made

C.

A partner retires

D.

A new branch is opened

Correct answer is D

No explanation has been provided for this answer.

1,214.

A credit balance on a receipt and payments account indicates that the non-profit making organization?

A.

Had more revenues than expenses during the period

B.

Did not owe much liabilities during the period

C.

Received more cash than it paid out during the period

D.

Made more cash payments than it received during the period

Correct answer is D

No explanation has been provided for this answer.

1,215.

Given:
Club N150
Cash sales N4,850
Club debtors at close N900
Cash received from debtors N550

What is the amount of club sales?

A.

N6,150

B.

N4,850

C.

N4,650

D.

N1,300

Correct answer is A

No explanation has been provided for this answer.