JAMB Accounting Past Questions & Answers - Page 155

771.

The subscription paid in advance is treated in the balance sheet of a club as?

A.

A surplus

B.

A liability

C.

A deflicit

D.

An asset

Correct answer is B

No explanation has been provided for this answer.

772.

The major festure of not-for-profit-making-organization is that they are formed?

A.

To use accumulated fund to described the net amount owed to members

B.

Mainly to improve the welfare of her member

C.

To engaged in trading activities to sponsor its activities

D.

In order to compute the receipts and payment account

Correct answer is B

No explanation has been provided for this answer.

773.

Work-in-progress is the?

A.

Value of party finished goods

B.

Value of finished goods sold

C.

Sales less cost of goods sold

D.

Value of goods produced

Correct answer is A

No explanation has been provided for this answer.

774.

The product cost that does not form part of the product but is incidental to product and facilitates the production activities is the?

A.

Prime cost

B.

Indirect cost

C.

Total cost

D.

Direct cost

Correct answer is B

No explanation has been provided for this answer.

775.

The cost that are directly traceable to the the goods being produced is?

A.

Party manufactured goods

B.

Overhead cost

C.

Total factory expenses

D.

Prime cost

Correct answer is D

No explanation has been provided for this answer.