JAMB Accounting Past Questions & Answers - Page 18

86.

The major feature of a journal is that it has

A.

Five columns, date, particulars, folio, debit and credit

B.

Three columns, date, particulars, folio and amount

C.

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

D.

Four columns, date, particulars, folio and amount

Correct answer is A

A typical journal entry usually has four columns: the date of the transaction, the particulars, and columns for the debits and credits.

Sometimes, the folio column can be included, but is it not a compulsory requirement.

87.

A major cause of discrepancy between the bank statement and the cashbook that overstates the bank statement balance is the

A.

Commission paid

B.

Interest received

C.

Direct withdrawal

D.

Direct payment

Correct answer is D

No explanation has been provided for this answer.

89.

Use the information below to answer this question  

                                          ₦
Total current assets        2000
Total fixed assets           4000
Current liabilities            1200
Drawings                         200
Long term loan              2000

Calculate the capital of the business.

A.

₦3000

B.

₦9400

C.

₦3400

D.

₦6000

Correct answer is A

capital = total assets - liabilities

2000 + 4000 - (1200 + 2000)

6000 - 3200 = 2800
2800 + 200 (drawings) = 3000

 

90.

One of the major features of book keeping is that it

A.

Is futuristic in nature

B.

Accepts responsibility for all wrong postings

C.

Provides permanent records for all financial transactions

D.

Does not give room for double entry procedure

Correct answer is C

No explanation has been provided for this answer.