JAMB Accounting Past Questions & Answers - Page 287

1,431.

From which of the following sources are creditors control account most likely to be posted?

A.

Supplier's invoices

B.

Cash disbursements journal

C.

Subsidiary debtors ledger

D.

Purchases journal

Correct answer is D

No explanation has been provided for this answer.

1,433.

If a bad debt previously written off is subsequently repaid, the amount collected is recorded as an

A.

Income in the profit and loss account

B.

Income in the balance sheet

C.

Additional cash in the profit and loss account

D.

Expense in the balance sheet

Correct answer is A

No explanation has been provided for this answer.

1,434.

The net profit or loss for the year is determined in profit and loss account after

A.

Deducting purchases from sales

B.

Deducting cost of goods sold from sales and adding administrative expenses

C.

Adding commissions received to gross profit

D.

Eliminating all expenses from gross profit and adding any other income

Correct answer is D

No explanation has been provided for this answer.

1,435.

Given;
Purchases = N20,000
Sales = N40,000
Carriage inwards = N5,000
Carriage outwards = N5,000
Opening stock = N10,000
Closing stock = N5,000

What is the cost of goods sold?

A.

N30,000

B.

N25,000

C.

N20,000

D.

N15,000

Correct answer is A

Cost of goods sold:
= Opening stock + purchases + carriage inwards - closing stock
= 10000 + 20000 + 5000 - 5000
= 35000 - 5000
= 30000
: Cost of goods sold = 30000