JAMB Accounting Past Questions & Answers - Page 277

1,381.

When a business incurs labour cost in installing a fixed asset, the cost is treated as

A.

Additional cost to the asset

B.

Business wages and salaries

C.

Installation cost of the asset

D.

Business cost of the asset

Correct answer is A

No explanation has been provided for this answer.

1,382.

Antics Electronic Company recently bought six generators. Which of the following is the correct method of recording this transaction?

A.

Debit generator account and credit cash account

B.

Debit purchases account and credit cash account

C.

Debit cash accounts and credit purchases account

D.

Debit cash account and credit generator account

Correct answer is B

The question says 'an electronic shop bought generators'. Meaning it is for resale and not for office or personal use.

This means cash account will be credited because money has gone out of the business for the purchase of generators. Since the question didn't say the goods were paid for by cheque, we are crediting the cash column, if it was paid by cheque, the bank column would be credited instead.

On the other hand, the purchase account (stock) will be debited because goods have come into the company as a result of the purchase.

Always remember this simple accounting entry; debit all receivables (purchases account receiving), credit all payment (cash account paying out).

1,383.

Accounting information is used by investors and creditors of a company to predict

A.

Future cash flows of the company

B.

Future tax payments of the company

C.

Potential merger candidates for the company

D.

Appropriate remunerations for the company's staff

Correct answer is A

No explanation has been provided for this answer.

1,384.

The accounting convention which states that profit must not be recognized until realized while all losses should be adequately provided for it termed

A.

Materiality

B.

Objectivity

C.

Consistency

D.

Conservatism

Correct answer is D

No explanation has been provided for this answer.

1,385.

Assigning revenues to the accounting period in which goods were sold or services rendered and expenses incurred is known as

A.

Passing of entries

B.

Consistency convention

C.

Matching concept

D.

Adjusting for revenue

Correct answer is C

No explanation has been provided for this answer.