JAMB Accounting Past Questions & Answers - Page 39

191.

The manufacturing account is prepared to ascertain

A.

Cost of goods sold

B.

Cost of production

C.

Gross profit

D.

Finished goods

Correct answer is B

The manufacturing account forms an integral part of the revenue account of a manufacturing organization. It is prepared to know the cost of the goods manufactured or to ascertain the amount of any profit on the manufacturing process i.e the cost of production.

 

192.

In the preparation of statement of profit, if the opening capital is greater than closing capital, there will be

A.

Profit

B.

Capital

C.

Loss

D.

Cash

Correct answer is C

The difference between opening and closing capital will give either a profit or loss.
If the opening capital is greater than closing capital then loss and vice versa.

193.

Payment to creditors ₦12,250
Creditors at start ₦550
Creditors at end ₦830

What is the creditors amount in the balance sheet?

A.

₦550

B.

₦12,250

C.

₦12,530

D.

₦830

Correct answer is D

The creditors at end figure is used for the balance sheet.

 

194.

Payment to creditors ₦12,250
Creditors at start ₦550
Creditors at end ₦830

What is the amount of purchase?

A.

₦11,970

B.

₦11,000

C.

₦1,250

D.

₦12,053

Correct answer is A

12,250 + 550 - 830
13,080 - 830
₦11,970

195.

Given:


Equipment
Motor Vehicle
Loan
Creditors
Sub in advance
Sub in arrears

10,000
15,000
4,500
3,000
150
3500

What is the accumulated fund?

 

A.

₦14,150

B.

₦20,850

C.

₦21,850

D.

₦14,200

Correct answer is B

Accumulated fund = Assets - liabilities
10,000 + 15,000 + 3500 - 4500 + 3000 + 150
28,500 - 7650
₦20,850