SS3 Account
  • 1. The financial statement that shows a company’s profit for the year is called the:
A) Cash book
B) Balance sheet
C) Ledger
D) Income statement
  • 2. Which of the following is an item in the appropriation account?
A) Cost of sales
B) Preference dividend
C) Goodwill
D) Trade debtors
  • 3. Goodwill is classified as a _______.
A) Current liability
B) Intangible asset
C) Long-term liability
D) Current asset
  • 4. Preliminary expenses are usually written off against _______.
A) Share capital
B) Reserves
C) Debtors
D) Fixed assets
  • 5. A company balance sheet shows ______.
A) Goods bought and sold
B) Income and expenses
C) Assets and liabilities
D) Debtors only
  • 6. Vertical format of balance sheet arranges items ______.
A) In alphabetical order
B) In T-shape
C) From top to bottom
D) Side by side
  • 7. Capital market deals mainly with ______.
A) Daily transactions
B) Government taxes
C) Short-term funds
D) Long-term funds
  • 8. One reason for regulating the capital market is to ______.
A) Increase tax rates
B) Protect investors
C) Increase prices of goods
D) Reduce salaries
  • 9. The apex regulatory body of the Nigerian capital market is the___
A) SEC
B) Central Bank
C) NSE
D) Ministry of Finance
  • 10. SEC stands for ______.
A) Savings and Economic Council
B) Securities and Exchange Commission
C) Stock Exchange Commission
D) Security Enforcement Centre
  • 11. One of the tools SEC uses to regulate the market is ______.
A) Cooking
B) Farming
C) Distribution
D) Surveillance
  • 12. Investors are protected by SEC mainly through ______.
A) Investigation and enforcement
B) Hiring brokers
C) Reducing salaries
D) Buying shares
  • 13. The main function of the Nigeria Stock Exchange is to ______.
A) Facilitate buying and selling of securities
B) Manufacture currency
C) Prepare budgets
D) Train teachers
  • 14. The people who buy and sell securities on behalf of clients are called ______.
A) Managers
B) Brokers
C) Jobbers
D) Traders
  • 15. Hire purchase means buying goods and paying ______.
A) By instalments
B) Through donations
C) Immediately
D) After one year
  • 16. In hire purchase, the seller is known as the ______.
A) Consignor
B) Consignee
C) Owner
D) Hirer
  • 17. The person who takes goods on hire purchase is called the ______.
A) Debtor
B) Vendor
C) Consignee
D) Hirer
  • 18. The interest charged in hire purchase is recorded in the ______.
A) Interest account
B) Purchases journal
C) Cashbook
D) Trial balance
  • 19. A consignment is usually sent by the ______.
A) Consignor
B) Vendor
C) Consignee
D) Hirer
  • 20. A person who receives goods for sale on behalf of the owner is called ______.
A) Consignor
B) Consignee
C) Seller
D) Trader
  • 21. Delcredere commission is given to the consignee to cover ______.
A) Transport
B) Rent
C) Bad debts
D) Salaries
  • 22. Joint venture is formed for ______.
A) Making losses
B) A short-term project
C) Only partnerships
D) Long-term business
  • 23. Which of the following is NOT a feature of joint venture?
A) Partners share profits
B) Temporary in nature
C) Long-term relationship
D) Joint control
  • 24. The account that shows combined transactions of joint venturers is the ______.
A) Purchases journal
B) Sales day book
C) Joint venture memorandum account
D) Cashbook
  • 25. Jobbers in the stock exchange are ______.
A) Lawyers
B) Farmers
C) Market makers who trade on their own behalf
D) Government workers
  • 26. Abuja Stock Exchange mainly deals in ______.
A) Agricultural commodities
B) Automobiles
C) Bank loans
D) School supplies
  • 27. Reserves in the appropriation account refer to ______.
A) Salaries
B) Money used to pay rent
C) Money kept for future use
D) Bad debts
  • 28. Bonus shares are issued to ______.
A) Creditors
B) Existing shareholders
C) Government
D) Customers
  • 29. A hire purchase agreement becomes complete when the ______.
A) Buyer signs the document
B) Full payment is made
C) Goods are delivered
D) Seller agrees
  • 30. Consignment profit is credited to the ______.
A) Consignee’s account
B) Purchases account
C) Consignor’s account
D) Balance sheet
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