JAMB Accounting Past Questions & Answers - Page 139

691.

Alaka who owed Saka #15,000, settled his debt after deducting cash discount of 10percent. To record the discount in the book of Saka, debit

A.

Discount recieved account and credit Alaka's account

B.

Alaka's account and credit discount recieved account

C.

Saka's account and credit discount recieved account

D.

Discount allowed account and credit Alaka's account

Correct answer is D

Debit cash account and credit discount allowed account

692.

The corresponding entry of personal accounts found in the debit side of the cash is to

A.

Credit real accounts

B.

Debit real accounts

C.

Credit the ledger

D.

Debit the ledger

Correct answer is C

For every debit entry, there must be a corresponding credit entry. Hence we credit the ledger 

693.

Which of the following items is a capital expenditure?

A.

Maintenance of office machine

B.

Purchase of office stationery

C.

Carriage inwards

D.

Purchase of office machinery

Correct answer is D

Capital expenditures are money spent by a business or organization on acquiring or maintaining fixed assets, such as land, buildings, and equipment.

 

694.

The major source document which enables an employer to calculate the employee wages is the

A.

Nominal roll of employees

B.

Record of number of hours worked

C.

Effort of the employee

D.

Record of number of dependants per employee

Correct answer is B

No explanation has been provided for this answer.

695.

The total credit sales for a period can be extracted from the

A.

Cash book

B.

Sales day book

C.

Petty cash book

D.

Returns inwards

Correct answer is B


The sales day book is a manually-maintained ledger in which is recorded the key detailed information for each individual credit sale to a customer, including the following: Customer name. Invoice number. Invoice date. Invoice amount