JAMB Past Questions and Answers - Page 846

4,226.

When the goods are sold on credit to a buyer, the account receivable account will be

A.

Debit and credit

B.

Contra entry

C.

Debited

D.

Credited

Correct answer is C

No explanation has been provided for this answer.

4,227.

  #

 Stock Jan 1

2600
Purchases 4000
Carriage inwards 500
Sales 9000
Carriage outwards 500

Determine the net profit

A.

#4,000

B.

#4,500

C.

#5,000

D.

#1,400

Correct answer is D

Cost of goods sold = 2600 + 4000 + 500
= 7100

Gross profit = 9000 - 7100
= 1900

Therefore, Net profit = Gross profit - Expenses
= 1900 - 500
= ₦1400

4,228.

Profit expressed in relation to cost of goods sold is

A.

Turnover

B.

Cost price

C.

Margin

D.

mark-up

Correct answer is D

Mark up is when profit is expressed as a percentage of cost price i.e cost of goods sold

4,229.

Which of the following is used in the public sector to monitor or control government expenditure?

A.

sales day book

B.

cash book

C.

cheque

D.

vote book

Correct answer is D

The vote book is a memorandum book which is maintained by each sub-head to control and monitor government expenditure.

4,230.

One of the options below is not the source of income for non - profit organization

A.

Ordinary shares

B.

Donations

C.

Subscription/dues

D.

Entrance fees

Correct answer is C

Subscription is the contribution made by the members to the club or society at regular intervals. It can be paid by members in advance or in arrears.