JAMB Accounting Past Questions & Answers - Page 249

1,241.

When a customer's cheque is returned unpaid in a debtor's control accounting system, the treatment will be

A.

Debit bank, credit custmer and credit control account

B.

Credit bank, debit customer, and credit control account

C.

Debit customer, debit control account and credit bank

D.

Credit control account, debit bank and debit customer

Correct answer is B

No explanation has been provided for this answer.

1,242.

One of the advantage of the shortcomings of single entry procedures is that

A.

A trial balance is not available

B.

Profits are overestimated

C.

There are no subsidiary books

D.

There are no control accounts

Correct answer is A

No explanation has been provided for this answer.

1,243.

A fixed cost is fixed only in relation to

A.

The quality of goods produced

B.

The quantity of goods sold

C.

A given period of time and a range of activities

D.

A given period of time and the nature of activity

Correct answer is D

No explanation has been provided for this answer.

1,244.

The simplest form of single entry procedure consists fo keeping a

A.

Day book or general journal

B.

Cash book and ledger accounts showing debtors and creditors balances

C.

Cash journal, sales journal and purchases journal

D.

Day book in which transactions are described in chronological order

Correct answer is B

No explanation has been provided for this answer.