JAMB Accounting Past Questions & Answers - Page 259

1,291.

The fixed amount of money given to a petty cashier at the beginning of a period is called?

A.

Imprest

B.

Petty cash

C.

Float

D.

Cash advance

Correct answer is C

No explanation has been provided for this answer.

1,292.

Which of the following bank reconciliation items should not be added or subtracted from the bank statement balance to determine the adjusted cash balance?

A.

Outstanding cheques

B.

Bank service charges

C.

Deposit in the mail not yet received by the bank

D.

Bank error, charging a company for another company's cheque

Correct answer is D

No explanation has been provided for this answer.

1,293.

If the total discount allowed in a cash book was N230 and the total discount received was N255, which of the following is true concerning the two discounts?

A.

They must be balanced in the cash book and the difference taken to the debtors ledger

B.

They must be balanced in the cash book and the difference taken to the trial balance

C.

They should not be balanced in the cash book before being taking to the trial balance

D.

They should not appear in the trial balance as they were already either received or paid out

Correct answer is D

No explanation has been provided for this answer.

1,295.

A source document for the sales day book is

A.

A requisition form

B.

An invoice

C.

A customer advice

D.

A credit advice

Correct answer is B

No explanation has been provided for this answer.