JAMB Accounting Past Questions & Answers - Page 30

146.

Capital and revenue expenditures of government are usually accounted for under funds which include

A.

Technical, special trust and commercial funds

B.

Personal advances, technical and public funds

C.

Personal advances, treasury clearance and special trust funds

D.

Commercial loans and treasury clearance funds

Correct answer is B

No explanation has been provided for this answer.

147.

The ordinary shareholders enjoy the following right except the right to

A.

Receive dividends at a predetermined rate

B.

Vote at annual general meetings

C.

Elect the board of directors

D.

Participate in additional issues of shares

Correct answer is A

No explanation has been provided for this answer.

148.

Which of the following stock valuation method is suitable under inflationary conditions?

A.

LIFO

B.

Simple average

C.

FIFO

D.

Weighted average

Correct answer is C

No explanation has been provided for this answer.

149.

Sales ledger control account contains the total amount in respect of

A.

Investors

B.

Creditors

C.

Shareholders

D.

Debtors

Correct answer is D

No explanation has been provided for this answer.

150.

In the preparation of financial statements, full disclosure of minor events are ignored in line with

A.

Accrual concept

B.

Money measurement concept

C.

Business entity concept

D.

Materiality concept

Correct answer is D

No explanation has been provided for this answer.