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Accounts - Principles of Accounts 1999 JAMB Past Questions

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21
Manufacturing costs can be classified based on?
  • A. timing of charges degree of averaging and size of capital
  • B. degree of averaging, ease of traceability and timing of charges
  • C. degree of averaging, size of floor space occupied and cost accounts
  • D. number of employees, timing of charges and management style
View Answer & Discuss JAMB 1999
22
The difference between the factory cost of production and the prime cost of production is?
  • A. direct materials
  • B. direct labour
  • C. selling expenses
  • D. overhead
View Answer & Discuss JAMB 1999
23
Receipt and payments account of a non-profit making organization is principally a summary of the?
  • A. bak entries
  • B. cash bok entries
  • C. expenditure entries
  • D. balance sheet entries
View Answer & Discuss JAMB 1999
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24
Given:
Club N150
Cash sales N4,850
Club debtors at close N900
Cash received from debtors N550

What is the amount of club sales?
  • A. N6,150
  • B. N4,850
  • C. N4,650
  • D. N1,300
View Answer & Discuss JAMB 1999
25
A credit balance on a receipt and payments account indicates that the non-profit making organization?
  • A. had more revenues than expenses during the period
  • B. did not owe much liabilities during the period
  • C. received more cash than it paid out during the period
  • D. made more cash payments than it received during the period
View Answer & Discuss (3) JAMB 1999
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