JAMB Accounting Past Questions & Answers - Page 263

1,311.

Eko Local Government expenditure
Hospital building ---------------------- N200,000
Drugs ---------------------------------- N180,000
Hospital beds and mattresses ------------ N40,000
Doctors' and nurses' salaries ---------- N120,000
Administrative expenses ----------------- N50,000
Recurrent expenditure is

A.

N390,000

B.

N360,000

C.

N350,000

D.

N170,000

Correct answer is A

Recurrent expenditure consists mainly of expenditure on wages, salaries and supplements, purchases of goods and services and consumption of fixed capital (depreciation). Hence we have;

180,000 + 40,000 + 120,000 + 50,000 =390,000 

 

1,313.

Which of the following are sources of revenue to state government in Nigeria?
I Statutory allocation
II Fines from customary courts
III Petroleum tax
IV Income tax

A.

I and II only

B.

II and III

C.

I and IV

D.

III and IV

Correct answer is C

No explanation has been provided for this answer.

1,314.

Which of the following statement is correct about the head office current account and the branch current account?

A.

Both always have debit balances

B.

Both always have credit balances

C.

The head office current account has a credit balance while the branch current account has a debit balance

D.

The head office current account has a debit balance while the branch current account has a credit balance

Correct answer is D

No explanation has been provided for this answer.