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