JAMB Accounting Past Questions & Answers - Page 271

1,351.

Which of the following factors has aided the development of accounting?

A.

The emergence of nation states

B.

The discovery of mineral resources in commercial quantity

C.

The growth in size of businesses and separation of ownership and management

D.

The development and management of sophisticated monetary system

Correct answer is C

No explanation has been provided for this answer.

1,352.

The amount of individual items on a government budget is called

A.

Vote

B.

Deposit

C.

Loan

D.

Grant

Correct answer is A

No explanation has been provided for this answer.

1,353.

The cash bass of accounting requires the recognition of revenue only when they are

A.

Due

B.

Earned

C.

Paid

D.

Received

Correct answer is D

No explanation has been provided for this answer.

1,354.

The receipt from a special tax levy to pay maturing interest obligation are recorded in

A.

Capital fund project

B.

Debt Service Fund

C.

Tax Assessment Fund

D.

Special Revenue Fund

Correct answer is C

No explanation has been provided for this answer.

1,355.

The expenditure on a good or services which is consumed either immediately or within a current accounting period is called

A.

Fixed expenditure

B.

Capital expenditure

C.

Annual expenditure

D.

Recurrent expenditure

Correct answer is D

No explanation has been provided for this answer.