JAMB Accounting Past Questions & Answers - Page 70

346.

When starting with the cash book balance in preparing the bank reconciliation statement, the followings are added

A.

Unpresented cheque

B.

Dividend

C.

Uncredited cheque

D.

credit transfer

Correct answer is C

Uncredited cheque have to be less when starting with balance as per cashbook not add because the cheque are yet to be credited by the bank

 

347.

Salaries in arrears is treated in the balance sheet as a

A.

Current asset

B.

Current liability

C.

Fixed asset

D.

Long term liability

Correct answer is B

Current Liability: salaries in arrears fall into the category of them under the current liability because it is benefit due to outsiders but still enjoying by the organisation and can't exceed a year

348.

One of the options below is not the source of income for non- profit organization

A.

Entrance fees

B.

Subscription/dues

C.

Ordinary shares

D.

Donations

Correct answer is C

Ordinary shares: This type of source of income is only used in profit oriented organization to generate fund the pubic so as to enable the organization make more profit at the end of a specified period

349.

The authority warrant issued prior to the approval of the appropriate bill at the beginning of the year

A.

Provisional general warrant

B.

Annual general warrant

C.

Reserved expenditure warrant

D.

Contingencies

Correct answer is A

Provisional general warrant is issued by minister to enable money to be released for expenditure for the early of the year before the appropriation Act is passed

 

350.

Changes can occur in partnership when: 
i. Partnership is dissolved 
ii. There is amalgamation of partnership 
iii.There is a change in the profit or loss sharing ratio 
Iv. Intangible asset increased

A.

I, II and IV

B.

I & III

C.

I, II and III

D.

I, III and IV

Correct answer is C

I, II and III: Changes will occur in partnership is dissolved amalgamation and changes in profit or loss sharing