JAMB Accounting Past Questions & Answers - Page 199

991.

Adaobi mistakenly entered N7000 as credit sales in Abba's account. This is?

A.

An error of principles

B.

A compensating error

C.

An error of commission

D.

An error of omission

Correct answer is C

No explanation has been provided for this answer.

992.

Stationary which will be used over a long period of time is usually recorded as an expense instead of an asset. 
This concept is called?

A.

Entity

B.

Materiality

C.

Realization

D.

Accrual

Correct answer is B

No explanation has been provided for this answer.

993.

Which of the following is source of document for the preparation of debtors' ledger account?

A.

Debit note

B.

General journal

C.

Purchases invoice

D.

Sales invoice

Correct answer is D

No explanation has been provided for this answer.

994.

A major factor that enhanced the early development of accounting is the?
 

A.

Industrial Revolution

B.

Growing of trade and commerce

C.

Development of arithmetic

D.

Invention of writing

Correct answer is B

No explanation has been provided for this answer.

995.

The use of a three-column cash book is determine by?

A.

Cash discounts

B.

Trade discounts

C.

Cash transactions

D.

Bank transactions

Correct answer is A

No explanation has been provided for this answer.