POST UTME SKYLINE UNIVERSITY 2023 Accounting | Objective

Practice these randomly selected questions to test your readiness.

Question 1
A partnership is formed between two partners, A and B, with a capital of ₦200,000 and ₦300,000 respectively. After one year, the profit is shared in the ratio 2:3. If the profit is ₦60,000, how much does partner A receive?
A. ₦24,000
B. ₦30,000
C. ₦36,000
D. ₦42,000
Question 2
A company has the following transactions: Purchased office supplies for ₦5,000, Purchased equipment for ₦20,000, and Sold goods for ₦30,000. What is the total amount of assets?
A. ₦55,000
B. ₦60,000
C. ₦65,000
D. ₦70,000
Question 3
A company has a self-balancing ledger as follows: Debit ₦2,000,000, Credit ₦2,000,000. What is the company's net worth?
A. ₦0
B. ₦1,000,000
C. ₦2,000,000
D. ₦3,000,000
Question 4
A company has two departments: Manufacturing and Sales. The Manufacturing department has a budget of ₦1,500,000, and the Sales department has a budget of ₦2,000,000. If the company's total budget is ₦3,500,000, what is the ratio of the Manufacturing department's budget to the Sales department's budget?
A. 1:2
B. 2:3
C. 3:4
D. 4:5
Question 5
A company has the following transactions: Purchased office supplies for ₦5,000, Purchased equipment for ₦20,000, and Sold goods for ₦30,000. What is the total amount of liabilities?
A. ₦5,000
B. ₦10,000
C. ₦15,000
D. ₦20,000
Question 6
A company issues 10,000, 10% debentures of ₦100 each at a premium of 10%. Calculate the total premium received.
A. ₦100,000
B. ₦1,00,000
C. ₦1,000,000
D. ₦10,000,000
Question 7
A company prepares a trial balance, which shows the following balances: Account A: ₦100,000, Account B: ₦200,000, Account C: ₦300,000. What is the total of the trial balance?
A. ₦600,000
B. ₦700,000
C. ₦800,000
D. ₦900,000
Question 8
A company uses the single-entry system of accounting. The company's journal entries for the year are as follows: | Date | Description | Debit | Credit | | --- | --- | --- | --- | | 1/1 | Cash | 10,000 | | | 1/15 | Accounts Payable | | 5,000 | | 2/1 | Sales | | 15,000 | | 3/1 | Rent Expense | | 2,000 | What is the company's net income for the year?
A. ₦17,000
B. ₦12,000
C. ₦22,000
D. ₦27,000
Question 9
A company has a balance sheet as follows: Assets ₦3,000,000, Liabilities ₦1,500,000, and Equity ₦1,500,000. What is the company's current ratio?
A. 1:1
B. 2:1
C. 3:1
D. 4:1
Question 10
A partnership is formed between two individuals, A and B, with a capital of ₦500,000 each. The partnership agreement states that the profits will be shared in the ratio 3:2. If the profit for the year is ₦250,000, how much will A receive?
A. ₦225,000
B. ₦175,000
C. ₦225,000
D. ₦175,000
Question 11
A company's assets are valued at ₦100,000. The company's accountant has informed you that the correct value should be ₦120,000. What is the correct journal entry to correct this error?
A. ₦20,000 debit to assets, ₦20,000 credit to equity
B. ₦20,000 credit to assets, ₦20,000 debit to equity
C. ₦20,000 debit to assets, ₦20,000 credit to revenue
D. ₦20,000 credit to assets, ₦20,000 debit to revenue
Question 12
A company has the following transactions: Purchased office supplies for ₦10,000, Purchased equipment for ₦50,000, and Sold goods for ₦100,000. Prepare the company's journal entries for the transactions.
A. ₦10,000
B. ₦20,000
C. ₦30,000
D. ₦40,000
Question 13
A company has the following transactions: Purchased goods for £ 5,000 on credit, Sold goods for £ 6,000 on credit, and Paid cash £ 2,000 to a creditor. Prepare the cash book for the company.
A. Cash Book: Purchases £ 5,000, Sales £ 6,000, Cash £ 2,000
B. Cash Book: Purchases £ 5,000, Sales £ 6,000, Creditor £ 2,000
C. Cash Book: Purchases £ 5,000, Sales £ 6,000, Cash £ 4,000
D. Cash Book: Purchases £ 5,000, Sales £ 6,000, Creditor £ 4,000
Question 14
A company purchased a machine for £ 10,000. The machine is expected to have a useful life of 5 years and a residual value of £ 1,000. Calculate the annual depreciation using the straight-line method.
A. £ 1,800
B. £ 1,900
C. £ 2,000
D. £ 2,100
Question 15
A company's cash book shows the following transactions: ₦10,000 cash received from customers; ₦5,000 cash paid to suppliers; ₦8,000 bank deposit; ₦3,000 bank withdrawal. Prepare the cash book and bank reconciliation statement as at December 31, 2022.
A. ₦12,000
B. ₦15,000
C. ₦18,000
D. ₦20,000

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