JAMB Accounting Past Questions & Answers - Page 15

71.

Which of the following is used in the public sector to monitor or control government expenditure?

A.

sales day book

B.

cash book

C.

cheque

D.

vote book

Correct answer is D

The vote book is a memorandum book which is maintained by each sub-head to control and monitor government expenditure.

72.

Which of these is the main source document for recording cash paid into bank?

A.

Invoice

B.

Credit note

C.

Cheque book

D.

Pay-in-slip

Correct answer is D

A pay-in-slip is a bank deposit that is used to deposit money into a bank account. It includes information such as date, account number, amount to be paid etc.

73.

The accounting system in which only one aspect of transaction is recorded is

A.

Single entry

B.

Single column cash book

C.

Original entry

D.

Double entry

Correct answer is A

No explanation has been provided for this answer.

74.

One of the options below is not the source of income for non - profit organization

A.

Ordinary shares

B.

Donations

C.

Subscription/dues

D.

Entrance fees

Correct answer is C

Subscription is the contribution made by the members to the club or society at regular intervals. It can be paid by members in advance or in arrears.

 

75.

The accounting system in which only one aspect of transaction is recorded is

A.

Single entry

B.

Single column cash book

C.

Original entry

D.

Double entry

Correct answer is A

No explanation has been provided for this answer.