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Accounts - Principles of Accounts Past Questions and Answers

Jamb Accounts - Principles of Accounts Questions

Question 21:
A typical example of a real account is?
  • A Prepayment
  • B Expenses
  • C Plant
  • D Income
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Question 22:
The control accounting can be used in?
  • A Recording all the business transactions of the enterprise
  • B Keeping records of all direct deposit in the bank account
  • C Monitoring the books of original entry
  • D Monitoring the efficiency of bookkepping by accountants
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Question 23:
Use the information below to answer questions 23 and 24.
Incomplete Record (Extract)
Sales......................................N10,600
Rent...........................N200
Depreciation of vehicle (cost N5000) 10%
Gross profit margin is 20%
What is the cost of goods sold?
  • A N4 800
  • B N8 480
  • C N2 320
  • D N 9 900
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Question 24:
Calculate the net profit?
  • A N1 620
  • B N1 920
  • C N1 420
  • D 2 120
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Question 25:
The cost that are directly traceable to the the goods being produced is?
  • A Party manufactured goods
  • B Overhead cost
  • C Total factory expenses
  • D Prime cost
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