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JAMB Accounting 2022 Questions and Answers
Below are JAMB questions and answers for Biology. All the JAMB 2022 Accounting questions and answers for different days will will posted in this page. The UTME Exam Starting Date Friday, 6th May 2022 and will be Ending on Monday, 16th May 2022.
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JAMB Accounting Answers For Morning Section 2022
JAMB Accounting Friday 6th May 2022 For 7am, 9am, 1:30pm, 3pm morning and afternoon free questions answers posted
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1. The officer responsible for ascertaining whether all public expenditure and appropriation are in time with the approved guideline is the
C. Auditor General
ANSWER: C (Auditor General)
2. The cash basis of accounting requires the recognition of revenue only when they are
A. sent Out
ANSWER: D (Received)
3. Responsibility accounting is particularly concerned with
A. variable cost
B. fixed cost
C. controllable costs
D. uncontrollable costs
ANSWER: C (Controllable costs)
4. Earnings per share is a measure of
ANSWER: B (Profitability)
5. Subscription owned by members of a club is a/an
D. club ownership
ANSWER: C (Asset)
6. The subscription paid in advance is treated in the balance sheet of a club as
ANSWER: A (liability)
7. The movement of goods from head office to branch is treated in the head office accounts as
C. goods transfer
D. goods migration
ANSWER: A (Sales)
18. Which of the following is a common cause of the discrepancy between head office and branch trial balance
A. creditor in transit
B. debtor and cash in transit
C. cash in transit
D. cash movement
ANSWER: B (Debtors and cash in transit)
9. Which type of stock valuation method would a vegetable seller adopt in valuing its product?
ANSWER: D (FIFO)
10. The transactions relating to liquidation in partnership account is drawn by using
A. credit account
B. debit account
C. cash account
D. property account
ANSWER: A (cash account)
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11. The discount column of a three column cashbook is not balanced off but periodically transferred to the discount account because discounts?
A. are not important in cashbooks.
B. are cash items only.
C. do not form part of double entry.
D. are used for bank reconciliation.
12. When is a petty cash account debited?
A. When the fund is established and every time money is spent.
B. When the fund is established and every time it is replenished.
C. When the fund is established and when the size of the float is decreased.
D. Every time money is drawn from the petty cash.
13. When preparing a bank reconciliation statement, which of the following is deducted from the balance per bank statement?
A. Bank charges.
B. Uncleared cheques.
C. Returned cheques.
D. unpresented cheques.
JAMB Accounting 2022 Questions and Answers For Afternoon Section
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