Purchases Ledger Control Account - Accountsprinciplesofaccounts Jamb Past Questions and Answers

Question 21 :

• JAMB 2013

The total cash and cheques received from customers in a control account is derived from the

A. Purchases day book
B. Cash book
C. Income and expenditure account
D. Sales journal

Question 22 :

• JAMB 2016

Which of the foloowing is a credit item in creditors ledger control account?

A. Returns outwards
B. Discount Received
C. Bad debts
D. Purchases

Question 23 :

• JAMB 2017

Given:
I. Cash refunds
II. Debit note issued
III. Dishonored cheque
IV. Purchases
The item on the credit side of purchases ledger control account includes

A. I,II and III only
B. I and II only
C. III and IV only
D. I, III and IV only

Question 24 :

• JAMB 2021

Which of the following is a debit item in the purchase ledger control account?

A. Balance b/d
B. Cheque dishonoured
C. Balance c/d
D. Purchases