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Accounts - Principles of Accounts Past Questions

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836
The profit of a branch is usually credited to the
  • A. adjustment account
  • B. head office sales
  • C. head office goods account
  • D. head office current account
View Answer & Discuss JAMB 2014
837
Where partnership is converted into a limited liability company, current account balances of partners are transferred to a
  • A. realization account
  • B. savings account
  • C. share capital account
  • D. capital account
View Answer & Discuss JAMB 2014
838
The expenses incurred in purchasing a vehicle is a
  • A. revenue expenditure
  • B. capital expenditure
  • C. recurrent expenditure
  • D. concurrent expenditure
View Answer & Discuss JAMB 2014
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839
Payment for shares in excess of amount offered gives rise to
  • A. subscription in advance
  • B. revenue reserves
  • C. capital reserves
  • D. calls-in-advance
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840
The details of the share capital which a company is authorized to issue is contained in the
  • A. Articles of Association
  • B. Companies and Allied Matters Act
  • C. Memorandum of Association
  • D. Share capitak certificate
View Answer & Discuss JAMB 2014
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