JAMB Accounting Past Questions & Answers - Page 160

796.

The principle of double entry system ensures?

A.

Mathematical accuracy in trial balance

B.

Balances at the bank

C.

Increase in the assets and liabilities

D.

Balance of cash account

Correct answer is A

No explanation has been provided for this answer.

797.

In a trial balance, income and liabilities are?

A.

Debited and credited respectively

B.

Credited

C.

Credited and debited respectively

D.

Debited

Correct answer is B

No explanation has been provided for this answer.

798.

The historical development of accounting reveals that it?

A.

Deals with debit and credit of items

B.

Is a product of financial development

C.

Is a product of its own environment

D.

Is an ideal subject for financial development

Correct answer is A

No explanation has been provided for this answer.

799.

As evidence of payments to a government ministry, the revenue collectors will issue?

A.

Treasury receipt

B.

Receipts voucher card

C.

Treasury card

D.

Stores receipts voucher

Correct answer is B

A receipt voucher is a type of voucher which is typically issued by a certain business or an organization upon receiving payment in cash or check during a business transaction.

800.

An increase in government expenditure within a year is taken care of by means of

A.

Financial regulations

B.

Retirement

C.

Warrant

D.

Supplementary estimate

Correct answer is D

Supplementary Budget / estimate is the request for additional funds by Ministries and Departments during the course of the year.