JAMB Accounting Past Questions & Answers - Page 24

116.

One of the major features of book keeping is that it

A.

Is futuristic in nature

B.

Accepts responsibility for all wrong postings

C.

Provides permanent records for all financial transactions

D.

Does not give room for double entry procedure

Correct answer is C

No explanation has been provided for this answer.

117.

The amount of subscriptions accrued is reported in the balance sheet under

 

A.

Fixed cost

B.

Current asset

C.

Long term liability

D.

Current liability

Correct answer is B

No explanation has been provided for this answer.

118.

Accrual accounting differs from cash accounting because it recognizes

A.

Prepayment and cash

B.

Cash and creditors

C.

Cash and debtors

D.

Debtors and creditors

Correct answer is D

No explanation has been provided for this answer.