JAMB Accounting Past Questions & Answers - Page 34

167.

The corresponding entry of personal accounts found in the debit side of the cashbook is to 

A.

Credit real accounts

B.

Credit the ledger

C.

Debit real accounts

D.

Debit the ledger

Correct answer is B

No explanation has been provided for this answer.

168.

The two legally recognized professional accounting bodies in Nigeria are the 

A.

Nigerian Accounting Association and the Executive Cost and Management Accountants of Nigeria

B.

Institute of Certified Public Accountants of Nigeria and the Institute of Cost and Management Accountants

C.

Institute of Chartered Accountants of Nigeria and the Association of National Accountants of Nigeria

D.

Association of Accountants of Nigeria and the Institute of Management Accountants of Nigeria

Correct answer is C

No explanation has been provided for this answer.

169.

The formular for calculating depreciation using straight line method is

A.

Cost-scrap value/useful life

B.

Scrap value+sales/useful life

C.

Sales-scrap value/useful life

D.

Purshases+sales/useful life

Correct answer is A

No explanation has been provided for this answer.

170.

The issued share capital is the number of shares that are 

A.

Shared among the directors

B.

Authorised by the shareholders

C.

Fully subscribed

D.

In the share certificate

Correct answer is B

The issued share capital is the number of shares that are