JAMB Accounting Past Questions & Answers - Page 113

561.

Accounting information is used by investors and creditors of a company to predict

A.

Potential merger candidates for the company

B.

Appropriate remunerations for the company’s staff

C.

Future cash flows of the company

D.

Future tax payments of the company

Correct answer is C

The average lender or investor does not have ongoing inside access to the day-to-day operations of a company. Instead, it relies on financial accounting to provide accurate and readily comparable information. Financial accounting allows outside actors to observe the profitability and value of a business.

Creditors are interested in accounting information, because it enables them to determine the credit worthiness of the business.

 

562.

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

563.

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

564.

If a trail balance is in agreement, one of the statement is untrue

A.

The accounting system is error free

B.

Equal debit entries and credit entries were recorded for each transaction

C.

The debit and credit from the journal were posted to the accounts

D.

Account balances were correctly computed

Correct answer is A

Agreement of trial balance does mean it is error free. Some errors might not be disclosed by mere agreement

 

565.

Which of the following cannot be realized?

A.

Creditors

B.

Debtors

C.

Motor vehicles

D.

Goodwill

Correct answer is D

Good will being an intangible asset cannot be seen or touched and are just believed to exist goodwill can only be valued to be a certain amount, the realizable value becomes a difficult task.