PES JS 3 Business Studies (Objective) Mock 1 Exam 2025/2026
  • 1. A ------------ is a document completed whenever an organization wishes to make a purchase
A) Delivery note
B) Pro forma invoice
C) Invoice
D) Local purchase order
  • 2. Which of these is not a type of office equipment?
A) Computer
B) Fox machine
C) Telephone
D) Typewriter
  • 3. _________ is suitable and reliable way to storing documents.
A) Filing
B) Bookkeeping
C) Sorting
D) Arranging
  • 4. Which of the following is not a disadvantage of the stencil duplicating process?
A) Once used, the stencil cannot be altered
B) Pictures cannot be transferred into the copy paper
C) It cannot produce mulit-colors on the same document
D) Used stencils can be stored for further use
  • 5. ________ machines are capable of making exact copies from the original documents.
A) Offset litho
B) Stencil duplicating
C) Duplicating
D) Photocopying
  • 6. A _________ is an office machine used for typing letter and other documents.
A) Photocopier
B) Typewriter
C) Telephone
D) Telex
  • 7. Which of the following is not an advantage of office equipment?
A) They reduce monotony and boredom
B) Time is saved
C) They are too expensive
D) Little labor is involved
  • 8. The machine which brings out the finished work from the computer on paper is called __________
A) Fax machine
B) Typewriter
C) Photocopier
D) Printer
  • 9. Which of the following is not a type of filing cabinet?
A) Steel cabinet
B) Unilateral cabinet
C) Revolving cabinet
D) Fire-resisting cabinet
  • 10. An invoice contains the following except __________
A) Profit
B) Total profit
C) Date
D) Unit profit
  • 11. Which of the following is not a denomination of the naira?
A) #5000
B) #100
C) #500
D) #200
  • 12. A ________ shows the record of transaction between the buyer and the seller
A) State of account
B) Teller
C) Cheque
D) Pass book
  • 13. Which of the following is a disadvantage of the advertising?
A) It helps to increase sales
B) It enhance goodwill
C) It add costs
D) It does not misled
  • 14. The ________ is an advertising medium that is both audio and visual in nature.
A) Radio
B) Tape
C) Television
D) Newspaper
  • 15. Which of these is a direct advertising medium?
A) Newspaper
B) Radio
C) Magazine
D) Catalog
  • 16. Which of the following is an advantage of advertising?
A) It encourages decay of social valua
B) It helps the consumer to choose from available product
C) It is expensive and wasteful
D) It is cheap to acquire
  • 17. Air transport is not suitable for moving very ________ goods.
A) Light
B) Heavy
C) Expensive
D) Fragile
  • 18. Passenger and goods can be moved to your doorstep through ___________ transportation.
A) Air
B) Road
C) Water
D) Rail
  • 19. Tanker and pipelines are used to transport __________.
A) Liquid
B) Goods
C) Passengers
D) Solids
  • 20. Which of these is not an example road transport?
A) Truck
B) Rail
C) Car
D) Bus
  • 21. The following are means of communication except _________
A) Telephone
B) Internet
C) Postal system
D) Photocopier
  • 22. ________ is the response to the message which has been received.
A) Feedback
B) Information
C) Writer
D) Receiver
  • 23. Communication must involve ________ and ______
A) The writer and the sender
B) The sender and the receiver
C) The maker and the giver
D) The hearer and the doer
  • 24. The left-hand side of the cash book is ___________
A) Credit
B) Debit
C) Discount
D) Folio
  • 25. The balance sheet is divided into two part, namely _______
A) Credit and dedit side
B) Fixed and current assets side
C) Assets and liabilities side
D) Life and right side
  • 26. The Apex Bank in Nigeria is _________
A) Union Bank of Nigeria
B) Stanbic Bank PLC
C) First Bank of Nigeria
D) Central Bank of Nigeria
  • 27. Methods of buying do not include __________
A) Description
B) Cheque
C) Sample
D) Tasting
  • 28. The primary aim of a trade is to ___________
A) make profit
B) render help
C) get contract
D) laugh
  • 29. A telephone call between people in different countries is know as _________ call
A) Trunk
B) Local
C) International
D) State
  • 30. Business formed by two to twenty people is called __________
A) Partnership
B) Public company
C) Private business
D) Sole trade business
  • 31. The death of the owner may end the business in __________
A) Partnership
B) Joint stock
C) Sole proprietorship
D) Public corporation
  • 32. Which column of cash book is used for recording description of transaction?
A) Particulars
B) Amount
C) Folio
D) Date
  • 33. A department which deals with staff recruitment, promotion and welfare is _______.
A) Personnel department
B) Account department
C) Sales department
D) Production department
  • 34. The act of representing spoken sound by written signs is known as _________
A) Recorder
B) Oral english
C) Verb
D) Shorthand
  • 35. _______ is the transfer of risk of life or properties.
A) Insurance
B) Wild
C) Store
D) Banking
  • 36. All of the following are documents commonly found in the wages department except ________
A) Time card
B) Pay slip
C) Pay roll
D) Wages and salaries
  • 37. Vowels in shorthand are represented by dots and _________
A) Dashes
B) Stroke
C) Curve
D) Sign
  • 38. Shorthand is written according to ______
A) Signs
B) Consonants
C) Pronunciation
D) Spelling
  • 39. Pitman shorthand was introduced by _______
A) Sir Isaac Pitman
B) Sir Joseph Pitman
C) Sir John Pitman
D) Sir Isiah Pitman
  • 40. Double entry principles state that ______
A) for every profit, there must be a corresponding loss
B) for every debtor, there must be a corresponding creditor
C) for every input, there must be a corresponding output
D) for every credit entry transaction, there must be a corresponding debit entry
  • 41. Trading account is prepared to know
A) Dividend
B) Surplus
C) Gross profit or loss
D) Cost of sales
  • 42. Trade within the country is ________
A) Foreign trade
B) Foreign goods
C) International trade
D) Home trade
  • 43. The ledger account is divided vertically into _______
A) 5
B) 4
C) 2
D) 3
  • 44. Things bought are called purchases while those sold are called _________
A) Sales
B) Trade
C) Discount
D) Salary
  • 45. Assets that are not permanent in nature are called ______ assets.
A) Current
B) Liability
C) Tangible
D) Fixed
  • 46. An example of fixed asset is _______
A) Groundnut
B) Shoes
C) Cocoa
D) Timber
  • 47. An office machine used to add figures together is called _________.
A) Stapler
B) Calculator
C) Typewriter
D) Porch
  • 48. _______ is a place where money and other valuable goods are kept.
A) Room
B) House
C) Bank
D) Purse
  • 49. All these are principles of insurance except ______
A) dividend
B) indemnity
C) utmost good faith
D) subrogation
  • 50. Another name for mail is ________
A) Document
B) Passport
C) Call
D) Letter
  • 51. The act of buying and selling of goods and services is ________.
A) Trade
B) School
C) Bank
D) Market
  • 52. Which of the following is not an extractive occupation?
A) Mining
B) Dentistry
C) Forest
D) Farming
  • 53. The effort made by the government to safeguard consumers from being cheated is ________
A) Consumer awareness
B) Consumerism
C) Consumer protection
D) Consumer right
  • 54. One of the following is an organ of consumer protection.
A) NIPOST
B) Email
C) NITEL
D) SAVICOM
  • 55. _________ is a sum of money paid regularly to a person who no longer works because of age or length of years of service.
A) Pension
B) Wages
C) Salaries
D) National scheme
  • 56. A statement used to check the arithmetical accuracy of business records is ___________.
A) Balance sheet
B) Trading
C) Trial balance
D) Profit and loss
  • 57. _________ is what is owned by the business.
A) Asset
B) Balance sheet
C) Loan
D) Liability
  • 58. What business owes to outsiders which has to be paid are called _____
A) Loan
B) Bank draft
C) Liabilities
D) Assets
  • 59. One of these can be found in the office
A) Pot
B) Spoon
C) Table
D) Knife
  • 60. A person who produces goods and services is called ____
A) retailer
B) consumer
C) wholesaler
D) producer
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