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Accounts - Principles of Accounts Past Questions and Answers

Jamb Accounts - Principles of Accounts Questions

Question 1166:
Why are adjustments in the profit and loss account necessary?
  • A To cover some expenses of the following year
  • B To show the provisions made during the year
  • C To show the total expenses paid and income received during the year
  • D To ascertain the actual expenses incurred and income earned during the year
View Answer & Explanation
Question 1167:
Which of the following is not a type of branch?
  • A Dependent branch
  • B Foreign branch
  • C Independent branch
  • D Single branch
View Answer & Explanation
Question 1168:
In reconciling the branch and head office accounts, remittance in transit in the branch books is treated as a_____________
  • A Debit entry
  • B Contra entry
  • C Credit entry
  • D Reversal entry
View Answer & Explanation
Question 1169:
Profit or loss in a partnership is usually arrived at after deducting from gross profit all expenses including____________
  • A Partners salaries
  • B Interest on capital
  • C Interest on loans
  • D Partners drawings
View Answer & Explanation
Question 1170:
Use the information below to answer the question

Liabilities ₦ Assets ₦
Capital 40,000 Furnishing 10,000
Ceiling Fan 1,500
Cash in Hand 28,500
40,000 40,000




If at 31/1/95 the following information was ascertained;
(i). rent for shop #12,000 paid for the year
(ii). Total purchases #15,000
(iii). Total sales #8,200
(iv). Stock of goods left #10,000
(v). paid sales boy #500

If at 31/1/95 the following information was ascertained;
(i). rent for shop #12,000 paid for the year
(ii). Total purchases #15,000
(iii). Total sales #8,200
(iv). Stock of goods left #10,000
(v). paid sales boy #500

What is the balance on its cash account as at 31/1/95
  • A #22,800
  • B #9,200
  • C #800
  • D #21,200
View Answer & Explanation