JAMB Accounting Past Questions & Answers - Page 31

151.

The original record containing the details of a transaction which serves as a basis for posting is

A.

general ledger

B.

source document

C.

subsidiary book

D.

trial balance

Correct answer is C

No explanation has been provided for this answer.

153.

Forlah, a stock broker bought stationery for ₦12,000 by cash. To record this transaction, debit

A.

cash and credit stationery

B.

purchases and credit stationery

C.

stationery and credit purchases

D.

stationery and credit cash

Correct answer is D

No explanation has been provided for this answer.

154.

Which of the following is a debit item in the purchase ledger control account?

A.

Balance b/d

B.

Cheque dishonoured

C.

Balance c/d

D.

Purchases

Correct answer is C

No explanation has been provided for this answer.

155.

The interest on partner's loan is

A.

credited in current account

B.

debited in profit and loss account

C.

credited in profit and loss account

D.

debited in current account

Correct answer is B

No explanation has been provided for this answer.