JAMB Accounting Past Questions & Answers - Page 247

1,232.

A source document for the sales day book is

A.

A requisition form

B.

An invoice

C.

A customer advice

D.

A credit advice

Correct answer is B

No explanation has been provided for this answer.

1,233.

A basic unifying concept in accounting implies that

A.

Where creditors'account is zero, the assets are equal to the owner's equity

B.

There should be a balance in the creditors' account in order to measure total assets

C.

Revenues should be supported by invested and owner's capital

D.

Total assets can be less than liabilities and equity

Correct answer is A

No explanation has been provided for this answer.

1,234.

When a proprietor withdraws cash from the business for private use, he

A.

Debits cash account and credits drawings account

B.

Credits cash account and debits bank account

C.

Debits bank account and credits drawings account

D.

Credits cash account and debits drawings account

Correct answer is D

No explanation has been provided for this answer.

1,235.

A bookkeeping error occurs when there is

A.

A deliberate manipulation of records

B.

Unintentional correct posting in the ledger

C.

Intentional failure to record transactions completely

D.

Incorrect records and oversights that are not intended

Correct answer is D

No explanation has been provided for this answer.