JAMB Accounting Past Questions & Answers - Page 159

792.

The medium of correcting errors whose differences are shown in the trial balance is by the use of?

A.

Debtors' account

B.

Creditor's account

C.

Suspense account

D.

Ledger account

Correct answer is C

A suspense account is an account used to temporarily store transactions for which there is uncertainty about where they should be recorded. It is also used in correcting some errors that are shown or revealed by the Trial Balance.

793.

The major feature of a journal is that it has?

A.

Six columns, date, particulars, folio, amount, debit and credit

B.

Five columns, date particulars, folio, debit and credit

C.

Three columns, date particulars and folio

D.

Four columns, date particulars, folio and amount

Correct answer is B

No explanation has been provided for this answer.