JAMB Accounting Past Questions & Answers - Page 261

1,301.

Accrual concept stipulates that

A.

Revenue should be recognized when it is earned

B.

Costs should be recognized when the expenditure is paid

C.

Revenue should be recognized only when cash is paid

D.

Costs should be recognized when the are incurred

Correct answer is A

No explanation has been provided for this answer.

1,302.

If a monthly insurance premium is remitted to a company by the state government, the initial deductions from employees are recorded in?

A.

The general fund

B.

Agency fund

C.

Special fund

D.

General long-term fund

Correct answer is B

No explanation has been provided for this answer.

1,303.

Money not required to meet chargeable expenditure in any fiscal year under cash accounting, should be?

A.

Surrendered to the consolidated revenue fund

B.

Carried forward to the next financial year

C.

Reserved to meet any deficits or contingencies

D.

Returned to the taxpayer

Correct answer is A

No explanation has been provided for this answer.

1,304.

In a public corporation, the capital expenditure incurred in a financial period is?

A.

Spread over the useful life of the assets through depreciation

B.

Apportioned at a pre-determined rate stipulated by law

C.

Written off in the year in which they occur

D.

Merged with recurrent expenditure and reported in one required lump sum

Correct answer is C

No explanation has been provided for this answer.

1,305.

The term fiscal compliance means

A.

All financial and related laws and regulations are adhered to

B.

Only the budget fir the current period is complied with and no deficits allowed

C.

All physical assets requirements have been met

D.

Fiscal planning is necessary for proper accountabilit in the public sector

Correct answer is A

No explanation has been provided for this answer.