JAMB Accounting Past Questions & Answers - Page 253

1,261.

Which of the following account is kept by local governments in Nigeria?

A.

Balance sheet

B.

Advances account

C.

Debtors account

D.

Profit account

Correct answer is B

No explanation has been provided for this answer.

1,262.

Capital and revenue expenditures of government are usually accounted for under funds which include

A.

A personal advances, technical, special trust

B.

Technical, special trust and commercial funds

C.

Personal advances, treasury clearance and special trust funds

D.

Commercial loans and treasury clearance funds

Correct answer is A

No explanation has been provided for this answer.

1,263.

What is the correct entry in the head office books at the point of initial transfer of the goods?

A.

Branch stock account would be credited

B.

Branch stock account would be debited with N12,000

C.

Goods sent to branch account would be debited with N10,800

D.

Goods sent to branch account would be credited with N12,000

Correct answer is D

No explanation has been provided for this answer.

1,264.

Among Limited invoiced goods at a cost of N10,000 to its Ikeja branch at a marginal of 20%. The branch later returned goods worth N1,200 at invoice price to the head office.

The profit marginal should be?

A.

Debit to goods sent to branch account

B.

Debit to branch stock adjustment account

C.

Credit to branch adjustment account

D.

Credit to branch stock adjustment account

Correct answer is D

No explanation has been provided for this answer.

1,265.

To record the transfer of stock from one department to another, the correct entry would be to debit?

A.

Goods outwards and credit goods inwards

B.

Merchandise account and credit department stock account

C.

Department transfering and credit department receiving

D.

Department receiving and credit department transfering

Correct answer is D

No explanation has been provided for this answer.