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JAMB Accounting 2021 Objective — Question 12

Question 12 of 40 from the Joint Admissions and Matriculation Board (JAMB) Accounting 2021 Objective paper, with the correct answer and a full explanation.

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12. Amount paid for application for shares is treated as a. Dr: Application for share Cr: cash account b. Dr: Ordinary share account Cr: cash account c. Dr: Cash account Cr: Application for share account d. Dr: Cash account Cr: Ordinary share account

  • A. Dr: Application for share Cr: cash account
  • B. Dr: Ordinary share account Cr: cash account
  • C. Dr: Cash account Cr: Application for share accountCorrect
  • D. Dr: Cash account Cr: Ordinary share account

Explanation

When monies are received for application for shares, cash account is debited and the application for shares account is credited.

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