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Accounts - Principles of Accounts Past Questions and Answers

Jamb Accounts - Principles of Accounts Questions

Question 1016:
A sales for N2,570 was recorded in the sales day book as N2750. The error committed was
  • A Error of principle
  • B Error of commission
  • C Error of original entry
  • D Compensating error
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Question 1017:
Use the information below to answer this question
Segun Ojo, didn’t keep her books on double principle. On 1st Jan, 2014, cash in hand was 850, bank overdraft 3500, debtor 15,500,stock 18,000, fittings 9,000 and creditors 12,700. As at Dec, 2014, cash in hand was 1200, cash at bank 2,500, debtors 10,000, stock 20,500, furnishing 4,000 and creditors 17,000
Compute the capital as at 1st Jan, 2014.
  • A 27,150
  • B 43,350
  • C 16,200
  • D 34,350
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Question 1018:
Keeping records under single entry system has the advantage of
  • A Quality in terms of records
  • B Simplicity in terms of operation
  • C Accuracy in terms of operation
  • D Completeness in terms of records
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Question 1019:
Which of the following is true in public sector accounting? Cost of assets is
  • A Depreciated on straight line method
  • B Expensed in the year of purchase
  • C Charged to federation account
  • D Depreciated on reducing balance method
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Question 1020:
Which of the following accounts is debited when a delivery van is sold for cash?
  • A Sales account
  • B Delivery van account
  • C Cash account
  • D Profit and loss accounts
View Answer & Explanation