Union Bank recruitment aptitude test past questions and answers up to date is available for download in PDF on this page, see below how to get a copy.
Union Bank aptitude test past questions and answers, download from this site the Union bank recruitment/interview previous questions in PDF.
Here is a great news for applicant of Union Bank recruitment because we now have available the Union bank recruitment past questions and answers PDF well compiled and made accessible by any device.
If you wish to be very successful in the Union Bank recruitment then you have to download this material. See below how to get a copy.
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Sample of Union Bank Job Aptitude Test Past Questions
Ola Enterprises commenced business on 1st March, 2011 and it prepared its accounts to 31st October each year. The basis period for the determination of the assessable profit for the first tax year is
- 1st March, 2011 to 31st December, 2011.
- 1st March, 2012 to 31st December, 2012.
- 1st March, 2011 to 31st October, 2011.
- 1st March, 2010 to 31st December, 2011.
What is the accounting principle that states “Anticipate no profit but provide for all possible losses”?
- Accrual concept.
- Matching concept.
- Prudence concept.
- Realisation concept.
Which of the following source documents is received from a supplier of goods in relation to goods returned by a customer?
- Return inward note.
- Credit note.
- Debit note.
- Return outward note.
The means of reducing or eliminating variations in accounting practice, in order to introduce a degree of uniformity into financial reporting, is
- Accounting standards.
- Accounting concepts.
- Accounting manuals.
- Accounting statements.
In a business enterprise that has not kept proper books of accounts, what does an increase in capital at the end of the year over capital at the beginning of the year represent?
- Increase in capital.
- Decrease in capital.
- Underutilization of resources.
- Improved operating performance.
In relation to cost accounting, which of the following is CORRECT?
- Information is mainly produced for external use.
- The purpose of information is to record financial performance.
- Time period is historical and futuristic.
- It is regulated by legal requirements.
A supervisor’s salary of N200,000 per month in a factory in Akwa Ibom is an example of a
- Mixed cost.
- Step cost.
- Variable cost.
- Fixed cost.
When the marginal revenue equals the marginal cost, then the
- Profit is minimized.
- Profit is equal to zero.
- Loss is minimized.
- Profit is maximized.
The following are different branches of accounting, EXCEPT
- Cost accounting.
- Management accounting.
- Financial Accounting.
- Cash Accounting.
Which of the following is NOT part of auditors’ duties during stocktaking?
- Carrying out test count and recording his sample for subsequent check against sheets.
- Carrying out cut-off tests.
- Taking note of special items like damaged stocks, obsolete stocks and slow-moving items.
- Obtaining photocopies of sheets or extract items from rough stock sheets for comparison with the final stock records.
What should an auditor do when he/she discovers a material misstatement? He/She should
- Disregard the material misstatement.
- Correct the error before he writes the final audit report.
- Issue an unqualified report.
- Communicate the misstatement to the appropriate level of management on timely basis and consider the need to report it to those charged with governance.
The following are the objectives of taxation, EXCEPT
- To provide fiscal tool for stimulating economic growth and development.
- To promote healthy competition among different tiers of government.
- For revenue generation to meet the needs of government.
- To redistribute income wealth in order to reduce inequality.
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