JAMB Accounting Past Questions & Answers - Page 261

1,301.

Erroneous rearrangement of financial figures such as writing N624 as N264 is called

A.

Transposition

B.

Principle

C.

Commission

D.

Omission

Correct answer is A

No explanation has been provided for this answer.

1,302.

The term 'posting' in Accounting refers to

A.

Recording entries in the journal

B.

Transferring the balance in the ledger to the trial balance

C.

Tracing amounts from the journal to the ledger to find errors

D.

Transferring entries to the ledger from the journal

Correct answer is D

No explanation has been provided for this answer.

1,303.

Books of original entry are used for

A.

Recording business transactions

B.

The adjustment of accounts

C.

Reminding the book keeping to post transactions in the ledger

D.

Informing the bookkeeper about the state of affairs

Correct answer is A

No explanation has been provided for this answer.

1,304.

The effect of the payment of liability is that it

A.

Increase both assets and liabilities

B.

Increase assets and decrease liabilities

C.

Decrease assets and increase liabilities

D.

Decrease both assets and liabilities

Correct answer is D

No explanation has been provided for this answer.

1,305.

The document that is used to acknowledge the acceptance of the return of goods by the seller from the buyer is known as

A.

Credit note

B.

Debit note

C.

Invoice

D.

Voucher

Correct answer is A

No explanation has been provided for this answer.