JAMB Accounting Past Questions & Answers - Page 69

341.

The current growth in the volume of trading and financial dealing in Nigeria is helped by

A.

Increased financial activities

B.

Government intervention

C.

Credit as a factor in business

D.

Payment for goods in cash

Correct answer is A

No explanation has been provided for this answer.

342.

The following are the importance of branch account except

A.

It enable the organization to determine the branch that is making either profit or loss

B.

It allows proper control over the branch by the head office

C.

It assist the organization to determine the performance of a branch manager

D.

It allows fraud and wastage of resources

Correct answer is D

The activities and resources of branches is strictly monitored by the head office and each branch is supplied according to its need so it will be difficult to commit fraud or waste any resources.

343.

The movement of goods from head office to a branch is treated in the head office as

A.

Sales

B.

Issue

C.

Purchases

D.

Requisition

Correct answer is B

No explanation has been provided for this answer.

344.

Given:

I. It records subscription in arrears 
II. Payments of liabilities is effected 
III. The account does not show if cash payment is revenue or capital expenditure 
IV. It performs the same function as cashbook 
The features of receipts and payment account includes

A.

I, II and IV

B.

II, III and IV

C.

III and IV

D.

I, II and III

Correct answer is B


The receipts and payment account is one of the account of a non-profit oriented organization that performs the same functions as cash account in a profit oriented organization all forms of payment since cash is involved will be recorded and also performs the same functions as the cashbook does for profit oriented organization

345.

Which of these is the main source document for recording cash paid into bank?

A.

Invoice

B.

Cheque book

C.

Credit note

D.

Pay-in-slip

Correct answer is D

Pay-in-slip:this is in form of a slip designed with the name of the bank on top that has dates amounts in figure and word, column for the denomination of money paid in signature bank teller, stamp to prove the money is deposited into the bank