JAMB Accounting Past Questions & Answers - Page 15

72.

Which of the following accounting conventions suggests that accountants should use a method of valuation that understates rather than overstates results?

A.

Monetary

B.

Cost

C.

Conservatism

D.

Historical

Correct answer is C

No explanation has been provided for this answer.

73.

Kola and Sunday are in partnership sharing profits and losses equally. If Kemi is admitted as a new partner to take 1/5 as her share, what is the new profit or loss sharing ratio?

A.

Kola 1/3, Sunday 1/3 and Kemi 1/3

B.

Kola 1/5, Sunday 1/5 and Kemi 3/5

C.

Kola 2/5, Sunday 1/5 and Kemi 2/5

D.

Kola 2/5, Sunday 2/5 and Kemi 1/5

Correct answer is D

No explanation has been provided for this answer.

74.

The rules which govern the internal management of a firm and its financial affairs in a partnership business is a

A.

Memorandum

B.

Deed

C.

Financial regulation

D.

Bye-law

Correct answer is B

No explanation has been provided for this answer.

75.

In trial balance, income and liabilities are

A.

Credited

B.

Credited and debited respectively

C.

Debited and credited respectively

D.

Debited

Correct answer is A

No explanation has been provided for this answer.