JAMB Accounting Past Questions & Answers - Page 124

616.

The profit of a branch is usually credited to the

A.

Adjustment account

B.

Head office sales

C.

Head office goods account

D.

Head office current account

Correct answer is C

No explanation has been provided for this answer.

617.

In the absence of a partnership deed, the act stipulates that

A.

An amount should be fixed as salary for partners

B.

Interest on partners loan should be 25%

C.

Interest should not be allowed on partners drawings

D.

Profits and losses should not be shared equally

Correct answer is C

In absence of a partnership deed, a partnership Act cannot allow you to charge interest on capital, you cannot charge interest on drawing, you cannot give any salary to any partner, any rent to any partner, and any commission to any partner. also, you have to share profit in an equal ratio.


 

619.

Hussaina Enterprises sent goods worth #800,000 at cost plus mark-up of 20% to its branch

What is the cost price of the goods sent to the branch?

A.

#600,000

B.

#620,000

C.

#640,000

D.

#700,000

Correct answer is B

No explanation has been provided for this answer.

620.

If goods are sent to to branch at 25% on cost, what will be the cost of goods sent to the branch at a selling price of #100,000?

A.

#130,000

B.

#125,000

C.

#80,000

D.

#75,000

Correct answer is D

No explanation has been provided for this answer.