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Friday, 14 August 2026
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Accounts - Principles of Accounts Past Questions and Answers

Topic: Role of accounting records and information

Jamb Accounts - Principles of Accounts Questions - Role of accounting records and information

Question 6:
In preparing accounting records, the owner of a business and the business are treated as
  • A The same person
  • B Having business relationship
  • C Separate legal entities
  • D Partners
View Answer & Explanation
Question 7:
On the 30/5/93 Tolu & Co. paid 2 years rent of N50,000 which was debited to the rent account.
At 31/12/93, what portion of that amount was prepaid?
  • A N14,583
  • B N25,000
  • C N35,417
  • D N37,415
View Answer & Explanation
Question 8:
In analyzing incomplete records, which of the following should be investigated?
  • A The general ledger
  • B The purchases day book and sales day book
  • C The nature of trading activities and the basis on which goods are sold
  • D The asset register together with the depreciation schedule
View Answer & Explanation
Question 9:
A business transaction is recorded in the books of account when the?
  • A Owner of the business invests his N10,000 in another company
  • B Business retains part of ofits profits for future expansion purposes
  • C Business invest applies for overdraft facilities from its bankers
  • D Owner of the business collects N5,000 from the accountant
View Answer & Explanation
Question 10:
Use the information below to answer questions 11 and 12.
The initial imprest as at July Ist was N500. Petty cash vouchers with the custodian by July 15th added up to N394. An IOU slip received from a co-worker was N65 and there was a shortage of N5 cash. The co-worker made refund on July 18th just before the imprest was replenished.
What was the actual cash in the till as at 15th July?
  • A N106
  • B N101
  • C N70
  • D N36
View Answer & Explanation