JAMB Accounting Past Questions & Answers - Page 214

1,066.

Transfers from the head office to branches are best carried out at?

A.

Cost price

B.

Selling price

C.

Cost plus mark-up

D.

Market price

Correct answer is C

No explanation has been provided for this answer.

1,067.

Discounts granted branch customers are treated as a debit to branch?

A.

Stock account and a credit to branch debtors accounts

B.

Discount account and a credit to branch bank account

C.

Stock account and a credit to branch bank account

D.

Discount account and a credit to branch debtors' account

Correct answer is D

No explanation has been provided for this answer.

1,068.

How are credit sales by a department treated?

A.

The same way as normal debtors' transactions

B.

In a different way from normal debtors' transactions

C.

As an addition to the production manager's account

D.

As an addition to the production managers' account

Correct answer is A

No explanation has been provided for this answer.

1,069.

A rapidly growing business organization with multiple units that is interested in comparing the performances and weaknesses of each unit should adopt?

A.

Manufacturing accounts

B.

Consolidated accounts

C.

Departmental accounts

D.

Joint venture accounts

Correct answer is C

No explanation has been provided for this answer.

1,070.

In the balance sheet of a not-for-profit-making organization, subscription paid in advance is regarded as a?

A.

Current assets

B.

Current liability

C.

Capital

D.

Reserve

Correct answer is B

No explanation has been provided for this answer.