JAMB Accounting Past Questions & Answers - Page 121

601.

What will be the number of shares to be issued to a subscriber who applied for 50,000 units.

 

A.

20,000

B.

18,000

C.

15,000

D.

12,000

Correct answer is A

Allotment = 500,000 = 0.4 or 40%

∴ Each subscriber would get 40% shares of what they applied for.

∴ 50,000 x 0.4 = 20,000 units

602.

Which method of pricing can be used satisfactorily in either rising or falling price situation?

A.

Market price

B.

Average method

C.

FIFO

D.

Standard price

Correct answer is B

An average method which accommodate all the prices and then divide (inform of mean) is well acceptable in either of the two situation.

604.

An entry in a subsidiary book which does not form part of the double entry system is a

A.

Contra entry

B.

Single entry

C.

Journal entry

D.

Memorandum entry

Correct answer is D

No explanation has been provided for this answer.

605.

An expenses is said to be revenue in nature if it

A.

Adds or contributes to the operating income of the business

B.

Necessitates the introduction of additional capital

C.

Reduces the capital of the business

D.

Adds to or improves the value of fixed assets

Correct answer is A

No explanation has been provided for this answer.