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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 31:
Use the information below to answer questions
Given:
Returns inwards............N1500
cash.......................N1550
Discount...................N2850
Capital....................N3800
Debtors....................N900
Sundry.....................N?
The value of sundry expenses is 150% of returns inwards plus 50% of debtors.
How much is sundry expenses?
  • A N2700
  • B N2250
  • C N1550
  • D N2000
View Answer & Explanation
Question 32:
The main reason for adopting a departmental account is to?
  • A Record transactions for each department for betterdocumentation
  • B Tackle any recording problem as a result of expansion
  • C Continuously evaluate the profitability of different departments
  • D Ensure that departmental mangers are adequately monitored
View Answer & Explanation
Question 33:
The process of bookkeeping includes records produced from?
  • A Ledgers
  • B Source documents
  • C Minutes of meeting
  • D Intuitive reasoning
View Answer & Explanation
Question 34:
Use the information to answer below to answer questions
i Operating machines
ii Furniture
iii Fixtures and fitting
iv Loan from friends
V Creditors
What are the current liabilities?
  • A I and ii
  • B Iv and v
  • C Iii and v
  • D Ii and iv
View Answer & Explanation
Question 35:
Use the information above to answer question
Period 1:
........Cash to petty cashier.............N1000
........Petty cashier pays out............N780
Period 2:
........Petty cashier pays out............N840
If the float is increased to N1200, how much should the petty cashier receive after period 2?
  • A 160
  • B 840
  • C 1000
  • D 1040
View Answer & Explanation