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JAMB Accounting 2022 Objective — Question 28

Question 28 of 40 from the Joint Admissions and Matriculation Board (JAMB) Accounting 2022 Objective paper, with the correct answer and a full explanation.

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28. The first step in creating double entry for a single entry record is to

  • A. (A) open a balance sheetCorrect
  • B. (B) determine the balances of each account
  • C. (C) collect a bank statement
  • D. (D) open a suspense account

Explanation

The first step in converting a single entry into double entry is to open a balance sheet; from it, the opening balances of each account are used to open a double entry.

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