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JAMB Accounting 2015 Objective — Question 24

Question 24 of 50 from the Joint Admissions and Matriculation Board (JAMB) Accounting 2015 Objective paper, with the correct answer and a full explanation.

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Total debtor b/f was ₦5,600; total cash receipts from debtors and cash sales were ₦153,000; total debtors c/f was ₦6,800. Derive the total sales figure.

  • A. ₦6,800
  • B. ₦153,000
  • C. ₦154,200Correct
  • D. ₦159,800

Explanation

Total debtors control account: bal b/d (5,600) + sales = cash received (153,000) + bal c/d (6,800) = 159,800. Sales = 159,800 − 5,600 = ₦154,200.

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