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Accounts - Principles of Accounts Past Questions and Answers
Topic: Computer hardware and software
Classroom
Jamb
Exam year:
Exam year
Question type:
Question type
Objective
Theory
Topics:
Topics
[1] Nature and Significance of Book keeping and Accounting
[1].1 Development of accounting
[1].1.1 Branches of accounting
[1].2 Objectives of bookkeeping and accounting
[1].3 Users and characteristics of Accounting information
[1].4 Principles, concepts, and conventions of accounting
[1].5 Role of accounting records and information
[2] Principles of Double Entry
[2].1 source documents
[2].2 Books of original entry
[2].3 Accounting equation
[2].4 The ledger and its classifications
[2].5 Trial balance
[2].6 Types and correction of errors
[2].7 Suspense Account
[3] Ethics in Accounting
[3].1 Objectives of ethics in accounting
[3].2 Qualities of an Accountant
[4] Cashbook
[4].1 Columnar cashbooks
[4].1.1 single column
[4].1.2 double column
[4].1.3 three column
[4].2 Discounts
[4].3 Petty cashbook and the imprest system
[5] Bank Transactions and Reconciliation Statements
[5].1 Instrument of bank transactions
[5].2 E-banking system
[5].3 Causes of discrepancies between cashbook and bank statement
[5].4 Bank reconciliation statement
[6] The Final Accounts of a Sole Trader
[6].1 Income statement (Trading and profit and loss account)
[6].2 Statement of financial position (Balance sheet)
[6].3 Adjustments
[6].3.1 Provision for bad and doubtful debt
[6].3.2 Provision for discounts
[6].3.3 Provision for depreciation using straight-line and reducing balance methods
[6].3.4 Accruals and prepayments
[7] Stock Valuation
[7].1 Methods of cost determination using FIFO, LIFO and simple average
[7].2 The advantages and disadvantages of the methods
[7].3 The importance of stock valuation
[8] Control Accounts and Self-balancing Ledgers
[8].1 Meaning and uses of control accounts
[8].2 Purchases ledger control account
[8].3 Sales ledger control account
[8].4 Importance of control accounts
[9] Incomplete Records and Single Entry
[9].1 Determination of missing figures
[9].2 Preparation of final accounts from incomplete records
[9].3 Conversion of single entry to double entry
[10] Manufacturing Accounts
[10].1 Cost classification
[10].2 Cost apportionment
[10].3 Preparation of manufacturing account
[11] Accounts of Not-For-Profit-Making Organizations
[11].1 Objectives of Not-For-Profit-Making organizations
[11].2 Receipts and payments account
[11].3 Income and expenditure account
[11].4 Statement of financial position (Balance sheet)
[12] Departmental Accounts
[12].1 Objectives of departmental accounts
[12].2 Apportionment of expenses
[12].3 Departmental trading and profit and loss account
[13] Branch Accounts
[13].1 Objectives of branch accounts
[13].2 Branch accounts in the head office books
[13].3 Head office account
[13].4 Reconciliation of branch and head office books
[14] Joint Venture Accounts
[14].1 Objectives of Joint Venture Accounts
[14].2 Personnel accounts of venturers
[14].3 Memorandum Joint venture accounts
[15] Partnership Accounts
[15].1 Formation of partnership
[15].2 Profit and loss account
[15].3 Appropriation account
[15].4 Partners current and capital accounts
[15].5 Treatment of goodwill
[15].6 Admission/retirement of a partner
[15].7 Dissolution of partnership
[15].8 Conversion of a partnership to a company
[16] Introduction to Company Accounts
[16].1 Formation and classification of companies
[16].2 Issue of shares and debentures
[16].3 Final accounts of companies
[16].4 Accounting ratios
[16].5 Distinction between capital and revenue reserves
[17] Public Sector Accounting
[17].1 Comparison of cash and accrual basis of accounting
[17].2 Sources of government revenue
[17].3 Capital and recurrent expenditure
[17].4 Consolidated revenue fund
[17].5 Statement of assets and liabilities
[17].6 Responsibilities and powers
[17].6.1 The Accountant General
[17].6.2 The Auditor General
[17].6.3 The Minister of Finance
[17].6.4 The Treasurer of local government
[17].7 Instruments of financial regulation
[18] Information Technology in Accounting
[18].1 Manual and computerized accounting processing system
[18].2 Procedures involved in data processing
[18].3 Computer hardware and software
[18].4 Advantages and disadvantages of manual and computerized accounting processing system
Jamb Accounts - Principles of Accounts Questions - Computer hardware and software
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