JAMB Accounting Past Questions & Answers - Page 245

1,221.

In dealing with incomplete records, fixed assets are posted to?

A.

Opening profit and loss as brought forward figures

B.

Closing balance sheet as carried forward figures

C.

Closing balance sheets as brought forward figures

D.

Closing profit and loss as brought forward figures

Correct answer is C

No explanation has been provided for this answer.

1,222.

The principal function of a sales ledger control account is to

A.

Serve as internal check and provide quick information for the preparation of interim financial statements

B.

Serve as external check and provide quick information for the preparation of interim financial statements

C.

Provide quick information for the preparation of customers' statement

D.

Provide information for the control of salesmen's activities

Correct answer is C

No explanation has been provided for this answer.

1,223.

The main features of the single system are that?

A.

Books of accounts are not maintained and business relies only on bank statement

B.

The journal records are absent and only the main ledger is kept 7

C.

There are incomplete classifications and recording procedures

D.

Only credit sales transactions and credit purchase are recorded

Correct answer is C

No explanation has been provided for this answer.

1,224.

Depreciation on a particular piece of machinery was N2,700 during the fifth year of its service life and N4,050 during the sixth year. The logical explanation for this is that?

A.

An addition was made to the asset during the sixth year

B.

The estimate of salvage value on this equipment was decreased

C.

A unit-of-output method of depreciation was used during the sixth year

D.

The estimate remaining service life of the assets was increased at the beginning of the sixth year

Correct answer is A

No explanation has been provided for this answer.