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Accounts - Principles of Accounts Past Questions and Answers
Classroom
Jamb
Exam year:
Exam year
1994
1995
1997
1998
1999
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
2015
2016
2017
2018
2019
2020
2021
2023
Question type:
Question type
Objective
Theory
Topics:
Topics
[1] Nature and Significance of Book keeping and Accounting
[1].1 Development of accounting
[1].1.1 Branches of accounting
[1].2 Objectives of bookkeeping and accounting
[1].3 Users and characteristics of Accounting information
[1].4 Principles, concepts, and conventions of accounting
[1].5 Role of accounting records and information
[2] Principles of Double Entry
[2].1 source documents
[2].2 Books of original entry
[2].3 Accounting equation
[2].4 The ledger and its classifications
[2].5 Trial balance
[2].6 Types and correction of errors
[2].7 Suspense Account
[3] Ethics in Accounting
[3].1 Objectives of ethics in accounting
[3].2 Qualities of an Accountant
[4] Cashbook
[4].1 Columnar cashbooks
[4].1.1 single column
[4].1.2 double column
[4].1.3 three column
[4].2 Discounts
[4].3 Petty cashbook and the imprest system
[5] Bank Transactions and Reconciliation Statements
[5].1 Instrument of bank transactions
[5].2 E-banking system
[5].3 Causes of discrepancies between cashbook and bank statement
[5].4 Bank reconciliation statement
[6] The Final Accounts of a Sole Trader
[6].1 Income statement (Trading and profit and loss account)
[6].2 Statement of financial position (Balance sheet)
[6].3 Adjustments
[6].3.1 Provision for bad and doubtful debt
[6].3.2 Provision for discounts
[6].3.3 Provision for depreciation using straight-line and reducing balance methods
[6].3.4 Accruals and prepayments
[7] Stock Valuation
[7].1 Methods of cost determination using FIFO, LIFO and simple average
[7].2 The advantages and disadvantages of the methods
[7].3 The importance of stock valuation
[8] Control Accounts and Self-balancing Ledgers
[8].1 Meaning and uses of control accounts
[8].2 Purchases ledger control account
[8].3 Sales ledger control account
[8].4 Importance of control accounts
[9] Incomplete Records and Single Entry
[9].1 Determination of missing figures
[9].2 Preparation of final accounts from incomplete records
[9].3 Conversion of single entry to double entry
[10] Manufacturing Accounts
[10].1 Cost classification
[10].2 Cost apportionment
[10].3 Preparation of manufacturing account
[11] Accounts of Not-For-Profit-Making Organizations
[11].1 Objectives of Not-For-Profit-Making organizations
[11].2 Receipts and payments account
[11].3 Income and expenditure account
[11].4 Statement of financial position (Balance sheet)
[12] Departmental Accounts
[12].1 Objectives of departmental accounts
[12].2 Apportionment of expenses
[12].3 Departmental trading and profit and loss account
[13] Branch Accounts
[13].1 Objectives of branch accounts
[13].2 Branch accounts in the head office books
[13].3 Head office account
[13].4 Reconciliation of branch and head office books
[14] Joint Venture Accounts
[14].1 Objectives of Joint Venture Accounts
[14].2 Personnel accounts of venturers
[14].3 Memorandum Joint venture accounts
[15] Partnership Accounts
[15].1 Formation of partnership
[15].2 Profit and loss account
[15].3 Appropriation account
[15].4 Partners current and capital accounts
[15].5 Treatment of goodwill
[15].6 Admission/retirement of a partner
[15].7 Dissolution of partnership
[15].8 Conversion of a partnership to a company
[16] Introduction to Company Accounts
[16].1 Formation and classification of companies
[16].2 Issue of shares and debentures
[16].3 Final accounts of companies
[16].4 Accounting ratios
[16].5 Distinction between capital and revenue reserves
[17] Public Sector Accounting
[17].1 Comparison of cash and accrual basis of accounting
[17].2 Sources of government revenue
[17].3 Capital and recurrent expenditure
[17].4 Consolidated revenue fund
[17].5 Statement of assets and liabilities
[17].6 Responsibilities and powers
[17].6.1 The Accountant General
[17].6.2 The Auditor General
[17].6.3 The Minister of Finance
[17].6.4 The Treasurer of local government
[17].7 Instruments of financial regulation
[18] Information Technology in Accounting
[18].1 Manual and computerized accounting processing system
[18].2 Procedures involved in data processing
[18].3 Computer hardware and software
[18].4 Advantages and disadvantages of manual and computerized accounting processing system
Jamb Accounts - Principles of Accounts Questions
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