JAMB Accounting Past Questions & Answers - Page 29

141.

Where partners maintain a fluctuating capital account, partners' share of profit is credited to

A.

Capital account

B.

Profit and loss appropriate account

C.

Current account

D.

Profit and loss account

Correct answer is A

No explanation has been provided for this answer.

143.

In a departmental accounting system, which of the following expenses will most likely be apportioned on the basis of turnover

A.

Carriage inwards

B.

Carriage outwards

C.

Discount received

D.

Returns outwards

Correct answer is B

No explanation has been provided for this answer.

144.

The excess of income over expenditure is usually transferred to the

A.

Current assets in the balance sheet

B.

Profit and loss account

C.

Accumulated fund

D.

Current liabilities in the balance sheet

Correct answer is C

No explanation has been provided for this answer.