JAMB Accounting Past Questions & Answers - Page 268

1,336.

State Bank collected a note for A-Makura Company. This collection, not yet recorded in AL-Makura's books, appears on the bank reconciliation as?

A.

An addition to balance per book

B.

A deduction from balance per bank statement

C.

An addition to balance per bank statement

D.

A deduction from balance per books

Correct answer is A

No explanation has been provided for this answer.

1,337.

The amount required to replenish the payments made from the imprest was

A.

N399

B.

N394

C.

N358

D.

N101

Correct answer is B

No explanation has been provided for this answer.

1,339.

The total of the discounts received column in the cash book is posted to the?

A.

Credit of the discounts received account

B.

Debit of the discounts allowed account

C.

Credit of the discounts allowed account

D.

Debit of the discounts received account

Correct answer is A

The discounts allowed column is on the debit side, while the discounts received column is on the credit side.

The total of the discount column on the credit side represents the total cash discount received from suppliers during the period and is posted to the discount received account maintained in the ledger.

1,340.

If the inventory at the end of the current year is understated and the error is not caught during the following year, the effect is to?

A.

Overstate income this year and understate in next year

B.

Understate income this year and overstate in next year

C.

Understate this year's income with no effect on the next year

D.

Overstate the income for the two-year period

Correct answer is A

No explanation has been provided for this answer.