JAMB Accounting Past Questions & Answers - Page 131

651.

An instrument which allows public officers to increase expenditure within a year is

A.

Statutory allocation

B.

Supplementary budget

C.

Virement

D.

Warrant

Correct answer is B

Supplementary Budget is the request for additional funds by Ministries and Departments during the course of the year.

653.

Accountant-general of the federation is responsible for

A.

The general supervision of all auditing personnel in all the ministeries

B.

The compilation of annual financial statement

C.

The interpretation of rules and regulations affecting the private sectors

D.

Ensuring the efficient operation of the ministries

Correct answer is B

The Accountant-General is vested with the duties of: receiving, keeping and disbursement of government funds; recording and reporting of government financial transactions; exercising supervisory powers over other ministries in terms of financial matters; managing government investments etc.

 

654.

The debenture issued at par above the nominal value is said to be issued at a

A.

Cost price

B.

Mark-up

C.

Premium

D.

Margin

Correct answer is C

If debentures are issued at a price more than its nominal value (face value) such an issue is called issue at a premium.

 

655.

The distributable profit available to shareholders at the end of each year is the

A.

Total profit and debtors balance

B.

General reserve and retained profit

C.

Retained profit and fictitious assets

D.

Total profit less creditors balance

Correct answer is D

No explanation has been provided for this answer.