JAMB Accounting Past Questions & Answers - Page 66

326.

Capital for a profit making organization is generated through

A.

Subscription

B.

Shares

C.

Donation

D.

Gift

Correct answer is B

Share: profit making organizations use different shares such as ordinary and preference shares to source for money from the public

327.

Which of these accounts is dissolution expenses credited?

A.

Partners capital account

B.

Revaluation account

C.

Partners current account

D.

Realization account

Correct answer is D

Realization account: the cash realized from sales of asset is credited to it.

328.

Use the information below to answer the question that follows,

A machine bought for N35,000 was estimated to have a life span of 5years with a scrap value of N9,000.

The yearly depreciation using the straight line method would be?

A.

N5,200

B.

N6,500

C.

N8,800

D.

N4,400

Correct answer is A

No explanation has been provided for this answer.

329.

Use the information below to answer the question that follows,

A machine bought for N35,000 was estimated to have a life span of 5years with a scrap value of N9,000.

If the scrap value is now N15,000. What will be the yearly depreciation using the straight line method?

A.

N11,000

B.

N7,000

C.

N4,000

D.

N24,000

Correct answer is C

No explanation has been provided for this answer.

330.

Alaka who owed Saka N15,000, settled his debt after deducting cash discount of 10%. To record the discount in the book of Saka, debit

A.

Saka's account and credit discount received account

B.

Alaka's account and credit discount received account

C.

Discount received account and credit Alaka's account

D.

Discount allowed account and credit Alaka's account

Correct answer is A

Alaka is a debtor to saka we therefore
debit saka's cash account and credit allowed account