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Accounts - Principles of Accounts Past Questions and Answers

Topic: Nature and Significance of Book keeping and Accounting

Jamb Accounts - Principles of Accounts Questions - Nature and Significance of Book keeping and Accounting

Question 176:
The correct expression of accounting equation is
  • A Assets = Liabilities + Equity
  • B Net assets = Liabilities + Equity
  • C Assets + Liabilities = Equity
  • D Assets = Equity - liabilities
View Answer & Explanation
Question 177:
Which of these is a content of a master file?
  • A All records relevant to the organisation.
  • B Records of assets of the organisation
  • C A collection of data items
  • D All records relating to employees
View Answer & Explanation
Question 178:
Use the information below to answer question

Trading account for the year ended 31st December 2009

₦ ₦
Opening Stock 32,000 Sales 48,000
Purchases 40,000 Less Return 2,000
Carriage inwards 1,000
41,000
Less Return 2,000 39,000
Cost of goods available ??
Less closing stock 9,000
Cost of goods sold ??



  • A #20,500
  • B #23,000
  • C #28,000
  • D #27,000
View Answer & Explanation
Question 179:
Departmentalization of accounts is useful because it shows the____________
  • A Over all performance of a division
  • B Cost per unit of a profit
  • C Price per unit of a product
  • D Over all performance of a firm
View Answer & Explanation
Question 180:
Use the information below to answer the question.
Calculate the balance in the bank statement.
₦
Balance as per cashbook 13560
Unpresented cheques 5120
Dividend received 2000
Uncredited cheque 2300
Bank charges 280
Standing order 600
Balance as per bank statement ?
  • A ₦10,740
  • B ₦11,860
  • C ₦16,380
  • D ₦17,500
View Answer & Explanation