JAMB Accounting Past Questions & Answers - Page 229

1,141.

Control accounts help to verify the arithmetic accuracy of the postings from the

A.

Subsidiary books into the trial balance

B.

Ledger into the trial balance

C.

Journals into the ledgers

D.

Subsidiary books into the ledgers

Correct answer is D

No explanation has been provided for this answer.

1,142.

keeping records under the single entry system has the advantage of

A.

Quality in terms of records

B.

Completeness in terms of records

C.

Accuracy in terms of operation

D.

Simplicity in terms of operation

Correct answer is D

No explanation has been provided for this answer.

1,143.

Given an incomplete record without sufficient information to determine profit, the necessary thing to do is to

A.

Draw up the statement of affairs

B.

Draw up a T-account to establish the amount

C.

Compare the journal entries with the cash book

D.

Cross-check the cash book for further information

Correct answer is A

No explanation has been provided for this answer.

1,144.

In an incomplete record system a trading account cannot be prepared until the

A.

Day book has been balanced

B.

Amount of personal drawings has been established

C.

Cash book has been balanced

D.

Amount as sales and purchases has been established

Correct answer is D

No explanation has been provided for this answer.

1,145.

In a control account, discount received is found on the

A.

Debit side of the purchase ledger control account

B.

Debit side of the sales ledger control account

C.

Credit side of the purchase ledger control account

D.

Credit side of the sales ledger control account

Correct answer is A

No explanation has been provided for this answer.