JAMB Accounting Past Questions & Answers - Page 269

1,341.

The purchase of two generators by Hassan Electronics Enterprises should be recorded as?

A.

An acquistion of fixed assets

B.

An expenses in its general office expenses account

C.

An acquistion of stock

D.

A part of capital in the capital account

Correct answer is A

No explanation has been provided for this answer.

1,343.

When a transaction causes an assets account to increase, there is

A.

A decrease of equal amount inthe owner's equity account

B.

An increase in a liability account

C.

An increase of equal amonut in another assets account

D.

A decrease of equal amount in a liability account

Correct answer is B

No explanation has been provided for this answer.

1,344.

A business transaction is recorded in the books of account when the

A.

Owner of the business invests his N10,000 in another company

B.

Business retains part of ofits profits for future expansion purposes

C.

Business invest applies for overdraft facilities from its bankers

D.

Owner of the business collects N5,000 from the accountant

Correct answer is D

When the owner of the business withdraws money from the business for personal use, it is called ''drawings'' and must be recorded for future reference.

Any type of drawings reduces the capital or owner's equity of a business, so it is important to keep track of these drawings and manage them within your accounts. However, drawings are not considered a business expense.

 

1,345.

An advantage of the use of the voucher system is that it?

A.

Reduces the number of cheques that will be writen during any given period

B.

Provides a highly flexible system for handling unusual transactions

C.

Provides a comprehensive record of business done with particular suppliers

D.

Ensure that every expenditure is reviewed and verified before payment is made

Correct answer is D

No explanation has been provided for this answer.