JAMB Past Questions and Answers - Page 879

4,391.

The objective of departmentalization is to

A.

Ensure that departmental managers are adequately monitored

B.

Record transactions for each department for better documentation

C.

Tackle any recording problem as a result of expansion

D.

Evaluate the profit of different departments

Correct answer is D

The preparation of departmental accounts will show which department is most profitable and may guide in decision making process as to which department must be closed down in some organizations.

 

4,392.

A company goods sent to branch at invoiced price is ₦30,870 at cost plus 25%. The mark-up is

 

A.

₦20,000

B.

₦6,000

C.

₦6,174

D.

₦10,000

Correct answer is C

No explanation has been provided for this answer.

4,393.

One of the objective of maintaining the account of a branch at the head office is to

A.

To access the performance of the branches

B.

Check the excesses of customers

C.

Record charges in shareholdings

D.

Record charges in liabilities

Correct answer is A

Branch account enables control to be exercised by management over the affairs of the branch.

 

4,394.

The instrument isued by the Minister who authorized an officer to incure expenditure is a/an

A.

Warrant

B.

Budget

C.

Impurest

D.

Consolidated fund

Correct answer is A

Warrant is the only authority through which money is expended in government.

4,395.

An officer that is charged with the responsibility of carrying out investigations on the book of accounts to show the true and fair view is

A.

Ministry of Finance

B.

Accountant General

C.

Revenue office

D.

Auditor General

Correct answer is D

The Auditor General ensures that all money collected is properly accounted for and that the records comply with the rules and regulations.