JAMB Past Questions and Answers - Page 848

4,236.

The authority warrant issued prior to the approval of the appropriate bill at the begining of the year

A.

Contingencies

B.

Reserved expenditure warrant

C.

Annual general warrant

D.

Provisional general warrant

Correct answer is D

Provisional general warrant is used to release fund for the payment of emolument and other services before the budget is approved. It will be in operation for four months.

 

4,237.

The use of three column cash book is determined by

A.

Trade discount

B.

Cash transaction

C.

Bank transaction

D.

Cash discount

Correct answer is D

The cash discount is allowed for prompt payment of an account or for payment within a specified period of time. It is divided into discount allowed and discount received.

 

4,238.

The following are importance of branch account except

A.

It allows fraud and wastage of resources

B.

It assist the organization to determine the performance of a branch manager

C.

It enable the organization to determine the branch that is making either profit or loss

D.

It allows proper control over the branch by the head office

Correct answer is A

The importance and objectives of branch account are:
- to access the performance of the branches
- to prevent wastage
- to prevent fraud and other malpractices
- to ascertain the profit or loss for each branch

 

4,239.

The rapid growth of cities like Tokyo, Osaka and Yokohama in Japan can be attributed to?

A.

the increase in international trade

B.

immgration from neighouring countries

C.

the rejection of family planning methods

D.

large-scale industrialization

Correct answer is D

No explanation has been provided for this answer.

4,240.

Which of the following is a type of iron ore?

A.

Columbite

B.

Limonite

C.

Anthracite

D.

Lignite

Correct answer is B

No explanation has been provided for this answer.