JAMB Accounting Past Questions & Answers - Page 254

1,266.

The best method of allocating expenses among departments is to

A.

Allocate expenses to each department in proportion to the sales of that department

B.

Charge against each department those costs which are within its control

C.

Charge expenses against each department in proportion to the purchases of that department

D.

Allocate expenses to each section of the department in relation to the number of people

Correct answer is B

No explanation has been provided for this answer.

1,267.

Shares issued to a vendor in payment of business purchased would require a debit to

A.

Cash account and credit to share capital account

B.

Share capital account and credit to vendor's account

C.

Vendor's account and credit to share capital account

D.

Share capital account and credit to cash account

Correct answer is C

No explanation has been provided for this answer.

1,268.

Calls in advance are treated in the balance sheet as

A.

Current asset

B.

Current liability

C.

Fixed assets

D.

Fixed liability

Correct answer is B

No explanation has been provided for this answer.

1,269.

If a promoter pays a lawyer N5,000 for services rendered in preparing a Memorandum of Incorporation, the journal entry is to debit?

A.

Preliminary expenses, credit cash accounts

B.

Promoter, credit creditors' accounts

C.

Lawyer's credit cash accounts

D.

Cash, credit incorporation accounts

Correct answer is A

No explanation has been provided for this answer.

1,270.

Which of the following events increases a corporation's shareholders equity?

A.

Donation of shares out of the corporation's own stock to the corporation

B.

The corporation's purchase of treasury stock

C.

Shares of previously subscribed stock issue to subscribing stockholders

D.

A municipality donation of land to the corporation

Correct answer is A

No explanation has been provided for this answer.