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JAMB UTME

Accounting Past Questions

453 questions  ·  10 years  ·  1994–2004

Full JAMB UTME past questions with correct answers. Practice with timed simulations, track your scores, and top the leaderboard.

453
Questions
10
Years
1994
Earliest

Sample Questions

Showing 10 of 453 questions
1
JAMB UTME 1994

The term ‘accounting period’ is used to refer to the

A time span during which taxes are paid to the Inland Revenue Board
B Budget period, usually one year, relied on by the accountant
C time span, usually one year covered by financial statement
D period within which debtors are expected to settle accounts.
Answer: C
2
JAMB UTME 1994

Assigning revenues to the accounting period in which goods were sold or services rendered and expenses in- curred is known as

A passing of entries B. consistency convention
B
C matching concept D. adjusting for revenue.
D
Answer: C
3
JAMB UTME 1994

The accounting convention which states that ‘profit must not be recognized until realized while all losses should be adequately provided for’ is termed

A materiality
B objectivity
C consistency
D conservatism.
Answer: D
4
JAMB UTME 1994

Accounting information is used by investors and credi- tors of a company to predict

A future cash flows of the company
B future tax payments of the company
C potential merger candidates for the company
D appropriate remuneration for the company’s staff.
Answer: A
5
JAMB UTME 1994

Antics Electronics Company recently bought six genera- tors. Which of the following is the correct method of recording this transaction.

A Debit generator account and credit cash account.
B Debit purchases account and credit cash account.
C Debit cash account and credit purchases account.
D Debit cash account and credit generator account.
Answer: A
6
JAMB UTME 1994

When a business incurs labours cost in installing a fixed asset, the cost is treated as

A additional cost to the asset
B business wages and salaries
C installation cost of the asset
D business cost of the asset.
Answer: A
7
JAMB UTME 1994

What is the cardinal rule of the double entry system?

A Debit the increasing account and credit the decreasing account.
B Debit the receiving account and credit the giving account.
C Debit the asset account and credit the liability account.
D Debit the revenue account and credit the expenditure account.
Answer: B
8
JAMB UTME 1994

Malam Gambo bought a freezer for his shop costing N 10,500. In recording, he debited office expenses account and credited the bank account. What book keeping error has he committed?

A Error of commission
B Error of reversal of entries. C. Error of principle.
C
D Compensation er- ror.
Answer: B
9
JAMB UTME 1994

The use of the folio in the ledger is for

A Referencing purposes
B Particulars of the transaction
C the account titles
D Only credit items.
Answer: A
10
JAMB UTME 1994

Account of Tanko Nig Ltd. Dr. Cr. N N 1/10 Bal. b/f 5,000 2/10 Cash 3,000 Sales 10,000 15/10 Bank 6,500 What is the closing balance of the account shown above?

A N 5,000
B N 6,500
C N 5,500
D N 15,000.
Answer: C

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Subject Overview
Exam
JAMB UTME
Subject
Accounting
Total Questions
453
Years Covered
1994–2004
Years Available
10
Format
Multiple Choice