JAMB Accounting Past Questions & Answers - Page 194

966.

Goods worth N50 000 were sent at different times from head office to the branch during the year.
By the end of the period, only N40 000 worth of goods had arrived at the branch.
Which of the following is correct about the treatment of this transaction?

A.

Branch should debit goods received from head ofice with N50,000

B.

Head office should debit goods sent to branch account with N10,000

C.

Head office should debit goods sent to branch account with N50,000

D.

Branch should debit goods received from head office with N10,000

Correct answer is B

No explanation has been provided for this answer.

967.

In the trading and profit and loss account of a manufacturing organization, purchases is?

A.

Always the same amount as the total factory overhead cost

B.

Given separately

C.

Equivalent to the total cost of goods manufactured

D.

Always the same as the prime cost

Correct answer is B

No explanation has been provided for this answer.

968.

Expense paid during the conversion of a partnership to a company are?

A.

Debited to the partners' capital account

B.

Debited to the realization account

C.

Debited to the cash account

D.

Credited to the realization account

Correct answer is D

No explanation has been provided for this answer.