JAMB Accounting Past Questions & Answers - Page 220

1,096.

The accounting principle that is applied to check arbitrary actions on the part of accountants is?

A.

Consistency

B.

Materiality

C.

Objectivity

D.

Realization

Correct answer is A

No explanation has been provided for this answer.

1,098.

Gross profit in the branch adjustment account is transferred to the branch?

A.

Trading account

B.

Receipts and payments account

C.

Profit and loss account

D.

Income and expenditure account

Correct answer is C

No explanation has been provided for this answer.

1,099.

The amount of each invoiced goods sent to the branch is debited to?

A.

Branch expense account and credited to branch debtors' account

B.

Branch stock account account and credited to the goods sent to branch account

C.

Branch debtors' account and credited to branch expense account

D.

Goods sent to branch expense account

Correct answer is B

No explanation has been provided for this answer.

1,100.

The necessary accounts to be opened on the issue of ordinary share capital are?

A.

Preference share capital, cash and allotment accounts

B.

Bank and ordinary share capital accounts

C.

Cash and ordinary share capital accounts

D.

Nominal value and ordinary share capital accounts

Correct answer is B

No explanation has been provided for this answer.