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Thursday, 09 April 2026
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Accounts - Principles of Accounts Past Questions and Answers

Jamb Accounts - Principles of Accounts Questions

Question 41:
Capital and revenue expenditures of government are usually accounted for under funds which include?
  • A A personal advances, technical, special trust and
  • B Technical, special trusth and commercial funds
  • C Personal advances, treasury clearance and special trusth funds
  • D Commercial loans and treasury clearance funds
View Answer & Explanation
Question 42:
Which of the following account is kept by local governments in Nigeria?
  • A Balance sheet
  • B Advances account
  • C Debtors account
  • D Profit account
View Answer & Explanation
Question 43:
The conventional sources of public revenue includes?
  • A Loans,taxation, foreign reserves and dividends
  • B Interest, royalties, taxation and loans
  • C Crude oil, interest, posted price and taxation
  • D Taxtion, deficit budgeting, royalties and loans
View Answer & Explanation
Question 44:
Appropriation Account
Kudu Wale
Interest on capital 750 550
Salaries 800 600
Share of profits 3,300 3,300
Determine the net profit of the partnership.
  • A N 9,300
  • B N 6,600
  • C N4,850
  • D N 4,450
View Answer & Explanation
Question 45:
Use the information to answer the question
Aminu and Sons credit purchases (Extract] as at February 1996.
Feb 1Credit balances 40, 000
Debit balances 1, 000
Feb 28 Purchases journal totals 500,000
Returns outwards journal totals 50,000
Cheques paid to suppliers 400,000
Promissory notes sent to suppliers 30,000
Credit balance in the purchases ledger set off against debit balances in the sales ledger 2000
The Total for the purchases ledger control account is
  • A N 480,000
  • B N490000
  • C N 500,000
  • D N540,000
View Answer & Explanation