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Accounts - Principles of Accounts 2025 JAMB Past Questions

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46

Cash receipts and payments involving discounts are entered in

  • A. two-column cash book
  • B. analytical cash book
  • C. three-column cash book
  • D. petty cash book
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47

Which of the following is used before the appropriation bill is approved?

  • A. supplementary general warrant
  • B. warrant transfer
  • C. provisional general warrant
  • D. reserved expenditure warrant
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48

The cost of raw materials consumed is

  • A. #43,500
  • B. #45,500
  • C. #45,000
  • D. #53,000
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49

Prime cost is 

  • A. #53,000
  • B. #46,300
  • C. #52,750
  • D. #49,950
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50

Factory cost of production

  • A. #52,750
  • B. #53,300
  • C. #56,300
  • D. #45,500
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