Accounting

The major feature of a journal is that it has?

A. six columns, date, particulars, folio, amount, debit and credit B. five columns, date particulars, folio, debit and credit C.…

5 years ago

Calculate the total of the trial balance?

Given: Light expenses...................N400 Purchases........................N3,000 Sales............................N1,200 Creditors........................N2,250 Debtors..........................N50 A. N4,250 B. N3,500 C. N4,300 D. N3,450 Correct Answer: Option D -…

5 years ago

The correct procedure for balancing account is?

Deducted the smaller side figure from the bigger side figure. Add up both side Take the difference to the smaller…

5 years ago

The principle of double entry system ensures?

A. mathematical accuracy in trial balance B. balances at the bank C. increase in the assets and liabilities D. balance…

5 years ago

In a trial balance; income and liabilities are?

A. debited and credited respectively B. credited C. credited and debited respectively D. debited Correct Answer: Option B - credited

5 years ago

The historical development of accounting reveals that it?

A. deals with debit and credit of items B. is a product of financial development C. is a product of…

5 years ago

The power to appoint the Auditor General of the Federation is vested in the?

A. National Assembly B. President C. Judicial Service Commission D. Civil Service Commission Correct Answer: Option B - President Explanation…

5 years ago

The Petroleum Technology Development Fund is under the?

A. general fund B. contingency fund C. trust fund D. capital fund Correct Answer: Option D - capital fund

5 years ago

The book into which all types of a ministry’s expenditure are recorded is the?

A. ledger book B. payment book C. vote book D. expenditure book Correct Answer: Option C - vote book Explanation…

5 years ago

Which of the following is a source of revenue to the federation account?

A. Market fees B. Bicycle licenses C. Tariffs D. Property rates Correct Answer: Option C - Tariffs Explanation Tariff is…

5 years ago