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JAMB Accounting 2012 Objective — Question 32

Question 32 of 50 from the Joint Admissions and Matriculation Board (JAMB) Accounting 2012 Objective paper, with the correct answer and a full explanation.

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Use the information below to answer questions 32. Receipt and Payment Accounts (Extract) Date | Receipts | Date | Payments 1/9 | Balance b/f 210,000 | 10/9 | Salary 20,000 5/9 | Subscriptions 80,000 | 15/9 | Wages 15,000 30/9 | Donations 60,000 | 20/9 | Donations 40,000 | | 20/9 | Transportation 10,000 | | 30/9 | Entertainment 50,000 Determine the balance.

  • A. ₦415,000 debit
  • B. ₦215,000 credit
  • C. ₦215,000 debitCorrect
  • D. ₦315,000 credit

Explanation

Total receipts = 210,000+80,000+60,000 = 350,000. Total payments = 20,000+15,000+40,000+10,000+50,000 = 135,000. Balance = 350,000−135,000 = ₦215,000 (debit).

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