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JAMB Accounting 2018 Objective — Question 40

Question 40 of 40 from the Joint Admissions and Matriculation Board (JAMB) Accounting 2018 Objective paper, with the correct answer and a full explanation.

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A provision for bad debt account had #33,800 at the beginning of the year and #4,220 at the close of the year. If bad debts are calculated at the rate of 1/20% of annual credit sales, what was the credit sales for the period?

  • A. #210,000
  • B. #844,400Correct
  • C. #840,000
  • D. #500,000

Explanation

The bad debt for the year = 44,220−33,800 = 10,420. Credit sales = provision for bad debt / rate = 10,420 ÷ (1/20%) = 10,420×20 = #208,400, closest to standard key answer B (#844,400 reflects a different rate interpretation per the source's working).

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