JAMB Accounting Past Questions & Answers - Page 161

801.

An ordinary share of N80 was issued at N96. The share was issued at?

A.

Premium

B.

Par

C.

Discount

D.

Loss

Correct answer is A

Share premium is the amount by which the amount received by a company for a stock issue exceeds its face value. when shares are sold at an amount higher than the face value it is sold at premium.

802.

The financial plan of the government for a year is contained in the

A.

Budget

B.

Cash analysis book

C.

Vote book

D.

Gazette

Correct answer is A

Budget in this context  refers to expenditures and revenue-collection decisions made in a given time frame at central or local levels of government. It contains the financial plan of the government for a given period of time.

804.

The directors' salaries paid are items of?

A.

Current liabilities

B.

Profit and loss account

C.

Trading account

D.

Current account

Correct answer is B

No explanation has been provided for this answer.