JAMB Accounting Past Questions & Answers - Page 244

1,216.

Receipt and payments account of a non-profit making organization is principally a summary of the?

A.

Bank entries

B.

Cash book entries

C.

Expenditure entries

D.

Balance sheet entries

Correct answer is B

No explanation has been provided for this answer.

1,217.

The difference between the factory cost of production and the prime cost of production is?

A.

Direct materials

B.

Direct labour

C.

Selling expenses

D.

Overhead

Correct answer is B

No explanation has been provided for this answer.

1,218.

Manufacturing costs can be classified based on

A.

Timing of charges degree of averaging and size of capital

B.

Degree of averaging, ease of traceability and timing of charges

C.

Degree of averaging, size of floor space occupied and cost accounts

D.

Number of employees, timing of charges and management style

Correct answer is D

No explanation has been provided for this answer.

1,219.

Lawal and co makes blocks and sell to builders.
In computing prime cost, which of the following costs would be considered appropriate?

A.

Cement, sand and carriage outwards

B.

Water carriage inwards and cement

C.

Sales boy's wages, cement and sand

D.

Carriage outwards, carriage inwards and cement

Correct answer is A

No explanation has been provided for this answer.

1,220.

When the factory cost of production has been ascertained, manufactured goods are transferred to trading account by?

A.

Debiting manufacturing account and crediting trading acccount

B.

Crediting sales account and debiting trading account

C.

Debiting sales account and crediting trading account

D.

Crediting manufacturing account and debiting trading account

Correct answer is D

No explanation has been provided for this answer.