JAMB Accounting Past Questions & Answers - Page 249

1,241.

In a public corporation, the capital expenditure incurred in a financial period is?

A.

Spread over the useful life of the assets through depreciation

B.

Apportioned at a pre-determined rate stipulated by law

C.

Written off in the year in which they occur

D.

Merged with recurrent expenditure and reported in one required lump sum

Correct answer is C

No explanation has been provided for this answer.

1,242.

The term fiscal compliance means

A.

All financial and related laws and regulations are adhered to

B.

Only the budget fir the current period is complied with and no deficits allowed

C.

All physical assets requirements have been met

D.

Fiscal planning is necessary for proper accountabilit in the public sector

Correct answer is A

No explanation has been provided for this answer.

1,243.

The difference between the closure of the books of a branch and those of a separate company is that?

A.

There is retained earnings account on the branch books

B.

The revenue and expenses account is closed to branch current account

C.

There is no retained earnings account on the branch

D.

The revenue and expenses account is not closed to the home office current account

Correct answer is A

No explanation has been provided for this answer.

1,244.

Which of the following entries is effected by a department when goods are charged to it at selling prices?

A.

Stock account is debited

B.

Purchases account is debited

C.

Stock account is credited

D.

Mark-up account is debited

Correct answer is B

No explanation has been provided for this answer.

1,245.

To compute gearing ratio, divide?

A.

Profit by capital employed

B.

Current assets by current liability

C.

Profit by total assets

D.

Long-term debts by equity capital

Correct answer is D

No explanation has been provided for this answer.