JAMB Accounting Past Questions & Answers - Page 147

731.

Given:
Cash book balance- #5000
Dishonored cheque- #1000
Direct credit - #800
Direct debit - #500

The adjusted cash book balance is

A.

#6,300

B.

#4,300

C.

#3,700

D.

#2,700

Correct answer is A

No explanation has been provided for this answer.

732.

In a modern day banking system, cash transfer cannot be made where the transferer

A.

Has no sufficient cash with the bank

B.

Has no account with the bank

C.

Does not reside in the bank's country

D.

Does not possess the domestic currency

Correct answer is A

You can't transfer money when you do not not have sufficient amount of money on the account.

 

733.

Cash can be drawn from the bank using

A.

A bank teller

B.

A credit card

C.

A recharge card

D.

ATM card

Correct answer is D

ATM is a machine that dispenses cash or performs other banking services when an account holder inserts a bank card. For one to withdraw money from the machine, you are required to own an ATM card

 

734.

In a three-column cash book, dishonored cheques will be shown on the

A.

Bank column (debit)

B.

Bank column(credit)

C.

Cash column(debit)

D.

Cash column(credit)

Correct answer is B

Dishonoured cheques will be recorded on the credit side, write "By Debtor A/C" with respective amount in the bank column.

735.

Ibrahim, a micro business operator, sold 10 bags of sugar to Jide at a total cost of #12,000.
The record in Jide's book would be to debit

A.

Purchases #12,000 and credit Ibrahim #12,000

B.

Purchases #12,000 and credit sugar account #12,000

C.

Jide #12,000 and credit purchases

D.

Ibrahim #12,000 and sugar account #12,000

Correct answer is A

Debit purchase account with 12,000 and credit cash paid to ibrahim 12,000