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JAMB Accounts (Principles of Accounts) questions: Source documents and books of original entry

16 questions with answers and explanations. Tap an option to check yourself.

AllJAMBWAEC
All topicsAccounting concepts and conventions · 18Accounts of not-for-profit organisations · 15Accruals, prepayments and provisions · 17Bank reconciliation statements · 15Branch and departmental accounts · 13Company accounts · 18Control accounts · 15Depreciation of non-current assets · 17Double entry and the ledger · 19Final accounts of a sole trader · 20Incomplete records · 16Manufacturing accounts · 15Nature and purpose of accounting · 15Partnership accounts · 19Petty cash and the imprest system · 12Public sector accounting · 16Source documents and books of original entry · 16The cash book and discounts · 17The trial balance and errors · 19

  1. Question 1· Source documents and books of original entry· JAMB

    The purchases returns book is written up from

    Explanation and discussion

  2. Question 2· Source documents and books of original entry· JAMB

    The book of original entry used to record goods bought on credit is the

    Explanation and discussion

  3. Question 3· Source documents and books of original entry· JAMB

    An invoice received from a supplier for goods bought on credit is entered in the

    Explanation and discussion

  4. Question 4· Source documents and books of original entry· JAMB

    The source document for entries in the returns inwards journal is the

    Explanation and discussion

  5. Question 5· Source documents and books of original entry· JAMB

    Which book of original entry records cash and cheque transactions?

    Explanation and discussion

  6. Question 6· Source documents and books of original entry· JAMB

    The source document for recording a cash sale is the

    Explanation and discussion

  7. Question 7· Source documents and books of original entry· JAMB

    The source document for recording a credit purchase of goods is the

    Explanation and discussion

  8. Question 8· Source documents and books of original entry· JAMB

    Which of these is recorded in the purchases journal?

    Explanation and discussion

  9. Question 9· Source documents and books of original entry· JAMB

    The sales day book is written up from

    Explanation and discussion

  10. Question 10· Source documents and books of original entry· JAMB

    Credit notes received from suppliers for goods returned to them are first recorded in the

    Explanation and discussion

  11. Question 11· Source documents and books of original entry· JAMB

    A bank paying-in slip is the source document for

    Explanation and discussion

  12. Question 12· Source documents and books of original entry· JAMB

    The sales day book records

    Explanation and discussion

  13. Question 13· Source documents and books of original entry· JAMB

    A paying-in slip is used when

    Explanation and discussion

  14. Question 14· Source documents and books of original entry· JAMB

    A debit note sent to a supplier for goods returned is the source document for the

    Explanation and discussion

  15. Question 15· Source documents and books of original entry· JAMB

    Which of the following is recorded in the general journal?

    Explanation and discussion

  16. Question 16· Source documents and books of original entry· JAMB

    Opening entries for a new business are recorded in the

    Explanation and discussion

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