JAMB Past Questions and Answers - Page 950

4,746.

If rent account is debited instead of rate account, the error committed is that of;

A.

Omission

B.

Commission

C.

Principle

D.

Original entry

Correct answer is A

Error of omission: An error that occurs when action has not been taken or when something has been left out.

 

4,747.

The loss made by a non profit making organization is called

A.

Deficit

B.

Surplus

C.

Discount

D.

Shortage

Correct answer is A

deficit occurs for a nonprofit organization whenever its expenses exceed its revenue . deficit in a non for profit making organization stands for loss and it is the excess of expenses over bar profit and other income.


 

4,748.

An advantage of using accounting ratios is that

A.

Can be easily calculated

B.

Show errors and frauds

C.

Facilitate decision making

D.

Are stipulated by law

Correct answer is C

Accounting ratios helps management in taking decision the totality of the activities in an organization

4,749.

If sales return is understated, it implies that ------------------------------ is overstated

A.

Return inward

B.

Sales figure

C.

Cost of sales

D.

Return outward

Correct answer is B

This is so because returns inwards are deducted from sales to ascertain the actual sales made after subtracting defected goods

4,750.

Use the following information to answer this question.

Club building 400,000
Subscription prepaid 3,000
Sport kits 150,000
Bar creditors 85,000
Subscription owing 32,000

What is the club’s total liabilities?

A.

N11,700

B.

N26,700

C.

N88,000

D.

N85,000

Correct answer is C

Creditors plus subscription in advance 85000 + 3000 = 88,000