JAMB Past Questions and Answers - Page 876

4,376.

The formular for calculating depreciation using straight line method is

A.

Cost-scrap value/useful life

B.

Scrap value+sales/useful life

C.

Sales-scrap value/useful life

D.

Purshases+sales/useful life

Correct answer is A

No explanation has been provided for this answer.

4,377.

The issued share capital is the number of shares that are 

A.

Shared among the directors

B.

Authorised by the shareholders

C.

Fully subscribed

D.

In the share certificate

Correct answer is B

The issued share capital is the number of shares that are 

4,378.

Mr Ojo gives you the following information on 31st July 2017 Opening Stock 7,000 Closing Stock 12,000 Purchases 60,000 Expenses 4,500 Uniform margin of 33 \(\frac{1}{3}\) % You are required to calculate the sales

A.

55,000

B.

82,500

C.

27,500

D.

50,000

Correct answer is B

Firstly, convert margin to mark-up i.e, 33 \(\frac{1}{3}\)% = \(\frac{100}{300}={1}{3-1}={1}{2}\) or 50% Secondly, Cost of goods sold = Opening stock + Purchases - Closing Stock C.p = 7,000 + 60,000 - 12,000 C.p = ₦55,000 Thirdly, Profit = 50% × 55,000 = ₦27,500 Therefore, Sales = Cp + P ⇒ 55,000 + 27,500 = ₦82,500