JAMB Accounting Past Questions & Answers - Page 274

1,366.

The major difference between the receipt and payment account and the income and expenditure account is that while the former.

A.

Is kept by the treasurer, the latter is not

B.

Deals with all receipts and payments in the year regardless of the time it relates to, the latter is for just that year

C.

Is a T-account, the latter is not

D.

Is not in the ledger, the latter is

Correct answer is B

No explanation has been provided for this answer.

1,367.

Which of the following categories of labour cost will be classified as direct?

A.

Accountant's salary

B.

Factory workers' salary

C.

Managing director's salary

D.

Cashier's salary

Correct answer is B

No explanation has been provided for this answer.

1,368.

From which of the following sources are creditors control account most likely to be posted?

A.

Supplier's invoices

B.

Cash disbursements journal

C.

Subsidiary debtors ledger

D.

Purchases journal

Correct answer is D

No explanation has been provided for this answer.

1,370.

If a bad debt previously written off is subsequently repaid, the amount collected is recorded as an

A.

Income in the profit and loss account

B.

Income in the balance sheet

C.

Additional cash in the profit and loss account

D.

Expense in the balance sheet

Correct answer is A

No explanation has been provided for this answer.