JAMB Past Questions

JAMB Commerce 2014
Questions & Answers

40 questions · Correct answers highlighted · 40 with explanations

40 Total Questions
2014 Exam Year
40 With Explanations
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1
Question 1 of 40
JAMB · Commerce · 2014

Which of the following are key characteristics of commercial undertakings?

A. Profit motive and government ownership
B. Non-profit motive and private ownership
C. Profit motive and private or public ownership
D. Service motive and government ownership
Explanation

Commercial undertakings are businesses aimed at generating profits and can be owned privately (e.g., corporations) or publicly (e.g., state-owned enterprises). This distinguishes them from non-profit or purely service-oriented entities.

2
Question 2 of 40
JAMB · Commerce · 2014

The development of commercial activities in Nigeria was facilitated largely by

A. a good transport system
B. the indigenization decree
C. a convenient medium of exchange
D. a high level of production
Explanation

A robust transport system enables efficient movement of goods and people, significantly boosting commercial activities by connecting markets and reducing logistics costs.

3
Question 3 of 40
JAMB · Commerce · 2014

In which of the following sets of occupations can an industrial worker be found?

A. Extraction, commerce and construction
B. Manufacturing, extraction and banking
C. Construction, quarrying and insurance
D. Manufacturing, extraction and construction
Explanation

Industrial workers are typically engaged in manufacturing (e.g., factory production), extraction (e.g., mining), and construction (e.g., building infrastructure), which are core industrial sectors.

4
Question 4 of 40
JAMB · Commerce · 2014

Construction activities include the building of houses and roads as well as

A. bricklaying
B. shoemaking
C. blacksmithing
D. car assembling
Explanation

Bricklaying is a fundamental construction activity directly involved in building structures like houses and roads, unlike the other options which belong to different industries.

5
Question 5 of 40
JAMB · Commerce · 2014

If a partnership deed is silent on how profits are to be shared, partners share profits

A. in the ratio of the value of business secured by each partner for the partnership
B. in the ratio of partners’ capital contributions
C. in an equal proportion, irrespective of partners’ capital contributions
D. according to duties performed by each partner
Explanation

Under partnership law, if no profit-sharing agreement is specified in the partnership deed, profits are shared equally among partners, regardless of capital contributions or roles.

6
Question 6 of 40
JAMB · Commerce · 2014

Which of the following information is contained in the Articles of Association of a limited liability company?

A. Rights and obligations of directors
B. Objectives of the company
C. Amount of share capital
D. Limitation of liability of shareholders
Explanation

The Articles of Association detail the internal governance rules of a company, including the rights and obligations of directors, while other details like objectives and share capital are typically in the Memorandum of Association.

7
Question 7 of 40
JAMB · Commerce · 2014

The merger of two companies producing the same type of products is an example of

A. vertical integration
B. horizontal integration
C. lateral merger
D. an acquisition
Explanation

Horizontal integration occurs when two companies at the same level in the production process, producing similar products, merge to increase market share or efficiency.

8
Question 8 of 40
JAMB · Commerce · 2014

One of the implications of the incorporation of a company is that

A. it is more difficult for the company to raise loans
B. the company can sue but cannot be sued
C. the company’s property is distinguished from that of its members
D. its members become liable for all the debts of the company
Explanation

Incorporation creates a separate legal entity, meaning the company’s property is distinct from its members’ personal assets, protecting members from personal liability.

9
Question 9 of 40
JAMB · Commerce · 2014

The main advantage of a sole trader is the freedom to

A. employ anyone he likes
B. seek advice from any source
C. take quick decisions
D. plough all the profits back into the business
Explanation

A sole trader enjoys the ability to make quick decisions without needing approval from partners or shareholders, enhancing operational flexibility.

10
Question 10 of 40
JAMB · Commerce · 2014

In the case of voluntary liquidation of a business, the receiver is appointed by the

A. creditors
B. debtors
C. directors
D. shareholders
Explanation

In voluntary liquidation, shareholders, as the owners of the company, appoint the receiver to oversee the liquidation process and distribute assets.

11
Question 11 of 40
JAMB · Commerce · 2014

When a company uses more of loans than equity to finance its business, the company is said to be

A. bankrupt
B. solvent
C. highly geared
D. in a strong liquid position
Explanation

A company is highly geared when it relies heavily on debt (loans) rather than equity, indicating high financial leverage and increased risk.

12
Question 12 of 40
JAMB · Commerce · 2014

The nominal value of a share as specified in the Memorandum of Association and the share certificate is the

A. discounted value
B. stock value
C. face value
D. par value
Explanation

The nominal value, also known as the par value, is the stated value of a share as specified in the Memorandum of Association and share certificate.

13
Question 13 of 40
JAMB · Commerce · 2014

A public limited company can raise long-term loans through

A. the capital market
B. the money market
C. bank overdrafts
D. discount houses
Explanation

Public limited companies raise long-term funds through the capital market by issuing shares or bonds, which are suitable for long-term financing needs.

14
Question 14 of 40
JAMB · Commerce · 2014

A bank overdraft is a short-term debt used when the agent buys the

A. debts of the exporters
B. exports of the agent
C. imports
D. customers
Explanation

A bank overdraft is a short-term financing facility often used by agents to cover immediate expenses, such as purchasing goods or services on behalf of customers, which are later reimbursed by the customers.

15
Question 15 of 40
JAMB · Commerce · 2014

The financial index which compares current assets directly with current liabilities is known as current

A. turnover
B. capital
C. ratio
D. balance
Explanation

The current ratio measures a company’s liquidity by comparing current assets to current liabilities, indicating the ability to meet short-term obligations.

16
Question 16 of 40
JAMB · Commerce · 2014

Rights issue means the

A. issue of shares to the directors of a company on favourable terms
B. issue of shares by a company only to the founders of the company
C. right of shareholders to vote on any issue
D. issue of shares to shareholders on favourable terms
Explanation

A rights issue allows existing shareholders to purchase additional shares, often at a discounted price, providing them with favorable terms to maintain their ownership proportion.

17
Question 17 of 40
JAMB · Commerce · 2014

Profit that is expressed as a percentage of the cost of goods sold is referred to as

A. margin
B. mark-up
C. gain percent
D. gross profit
Explanation

Mark-up is the profit added to the cost of goods sold, expressed as a percentage, used to determine the selling price.

18
Question 18 of 40
JAMB · Commerce · 2014

Given: Opening stock N50,000, Purchases N120,000, Closing stock N70,000, Sales N300,000. What is the cost of goods sold?

A. N170,000
B. N100,000
C. N90,000
D. N50,000
Explanation

Cost of goods sold = Opening stock + Purchases - Closing stock = 50,000 + 120,000 - 70,000 = N100,000.

19
Question 19 of 40
JAMB · Commerce · 2014

In terms of channel of distribution, which of the following sets of middlemen is made up of middlemen?

A. Wholesalers, retailers and agents
B. Manufacturers, consumers and retailers
C. Wholesalers, agent and consumers
D. Retailers, manufacturers and wholesalers
Explanation

Wholesalers, retailers, and agents are intermediaries in the distribution channel, facilitating the transfer of goods from producers to consumers.

20
Question 20 of 40
JAMB · Commerce · 2014

Goods imported into a country for the purpose of re-exporting attracts a rebate known as

A. customs drawback
B. export rebate
C. incentive
D. import rebate
Explanation

Customs drawback is a refund of duties paid on imported goods that are subsequently re-exported, encouraging trade.

21
Question 21 of 40
JAMB · Commerce · 2014

Most foreign trade transactions are paid for through the use of

A. Central Bank cheques
B. bank drafts drawn by commercial banks on their foreign branches
C. irrevocable and confirmed letters of credit
D. letters of credit authenticated by the embassies of the respective countries
Explanation

Irrevocable and confirmed letters of credit provide payment security in foreign trade, ensuring the seller is paid upon meeting agreed terms.

22
Question 22 of 40
JAMB · Commerce · 2014

RRFR as a scheme introduced by the Central Bank of Nigeria means

A. Recording and Rediscounting Facility
B. Refinancing and Recording Facility
C. Refinancing and Rediscounting Facility
D. Refinancing and Reinvesting Facility
Explanation

RRFR stands for Refinancing and Rediscounting Facility, a Central Bank of Nigeria scheme to provide liquidity to financial institutions by refinancing or rediscounting eligible assets.

23
Question 23 of 40
JAMB · Commerce · 2014

Which of the following gives the correct order in which the stated documents are used?

A. Quotation, order, delivery note, invoice, debit note and statement
B. Order, delivery note, invoice, debit note and statement
C. Statement, order, invoice, delivery note, debit note
D. Invoice, order, statement, debit note and delivery note
Explanation

The correct sequence in a sales transaction is: order (placing the order), delivery note (confirming goods delivery), invoice (billing), debit note (for adjustments), and statement (summarizing transactions).

24
Question 24 of 40
JAMB · Commerce · 2014

Freight note is a document

A. used by government to transport goods from one country to another
B. issued by a shipping company giving details of charges
C. used for payment for imported goods
D. given by an importer to pay for goods at a future period
Explanation

A freight note, issued by a shipping company, details the charges for transporting goods, aiding in cost transparency.

25
Question 25 of 40
JAMB · Commerce · 2014

An invoice of N600 is marked 5% 1 month, 21/2% 3 months and 11/2% 5 months. If a customer pays in the second month how much will he remit to the seller?

A. N570.00
B. N585.00
C. N594.00
D. N600.00
Explanation

A 2.5% discount for paying in the second month on N600 is 600 * 0.025 = 15. Thus, the customer remits 600 - 15 = N585.00.

26
Question 26 of 40
JAMB · Commerce · 2014

Spot market goods are those which are available for

A. immediate delivery
B. short-term delivery
C. long-term delivery
D. end of year delivery
Explanation

Spot market goods are available for immediate delivery, with transactions settled instantly upon agreement.

27
Question 27 of 40
JAMB · Commerce · 2014

The main advantage of road transport is that it is

A. convenient and flexible
B. cheap and direct
C. common and fast
D. safe and available
Explanation

Road transport offers convenience and flexibility, enabling door-to-door delivery and adaptable routes tailored to specific needs.

28
Question 28 of 40
JAMB · Commerce · 2014

The practice by which an insurance company accepts a very large risk and later shares it with other insurance companies is called

A. subrogation
B. contribution
C. re-insurance
D. indemnity
Explanation

Re-insurance involves an insurer transferring part of a large risk to other insurers to reduce potential losses and enhance risk management.

29
Question 29 of 40
JAMB · Commerce · 2014

The insurance policy which provides full cover against all risks at sea is known as

A. Policy with Particular Average
B. Policy Free of Particular Average
C. Marine Freight Insurance
D. Marine Voyage Policy Insurance
Explanation

Marine Voyage Policy Insurance offers comprehensive coverage for all risks encountered during a sea voyage, ensuring full protection.

30
Question 30 of 40
JAMB · Commerce · 2014

Berne Union is also known as

A. International Credit Union
B. International Documentation Credit Union
C. International Union of Credit and Investment Insurers
D. Export Credit Guarantee Scheme
Explanation

The Berne Union, officially the International Union of Credit and Investment Insurers, supports export credit and investment insurance globally.

31
Question 31 of 40
JAMB · Commerce · 2014

Which of the following sets of items was used for exchange in Nigeria before money was introduced?

A. Cowries, iron rods, brass rods and copper wires
B. Iron rods, copper rods, manilla and cowries
C. Cowries, manilla, brass rods and copper wires
D. Copper wires, brass wires, cowries, and iron rods
Explanation

Before the introduction of money, Nigeria used cowries, manilla, brass rods, and copper wires as mediums of exchange in barter trade.

32
Question 32 of 40
JAMB · Commerce · 2014

A major liability of a commercial bank arises from

A. customers’ deposits
B. loans and advances
C. overdrafts
D. staff allowances
Explanation

Customers’ deposits represent a major liability for commercial banks, as they are obligated to return these funds on demand or as per agreed terms.

33
Question 33 of 40
JAMB · Commerce · 2014

A bank statement is a document

A. ordering a bank to pay on demand a stated sum of money
B. containing records of receipts, payments and balance on an account
C. used for paying money into a bank account
D. used for regular withdrawal of money from a savings account
Explanation

A bank statement provides a detailed record of all transactions, including receipts, payments, and the resulting account balance.

34
Question 34 of 40
JAMB · Commerce · 2014

Which of the following is NOT a function of the stock exchange market?

A. Providing long-term loans to large scale enterprises
B. Encouraging people to buy shares thereby providing capital for investment
C. Providing a secondary market for securities
D. Enabling firms to wind-up quickly in times of difficulties
Explanation

The stock exchange facilitates capital raising and provides a secondary market for securities but does not directly assist firms in quickly winding up during financial difficulties.

35
Question 35 of 40
JAMB · Commerce · 2014

The marketing approach by which a firm carries out a detailed analysis of itself, the consumers and its competitors is known as

A. market analysis
B. market mix analysis
C. marketing opportunities analysis
D. market survey
Explanation

Market analysis involves a comprehensive study of the firm, its consumers, and competitors to understand market dynamics and inform strategic decisions.

36
Question 36 of 40
JAMB · Commerce · 2014

The breaking down of a market into separate and identifiable elements each with its own special product requirements is known as market

A. differentiation
B. segmentation
C. penetration
D. identification
Explanation

Market segmentation divides a market into distinct groups with specific needs, enabling targeted marketing strategies.

37
Question 37 of 40
JAMB · Commerce · 2014

Taking a new product to a particular part of a country to test the reaction of consumers to the product is referred to as

A. sales promotion
B. sampling
C. merchandising
D. advertising
Explanation

Sampling involves introducing a product to a specific region to test consumer reactions before a full-scale launch.

38
Question 38 of 40
JAMB · Commerce · 2014

A manufacturer can make his product distinguishable from those of other competitors by

A. providing catalogues for his wholesalers
B. aggressive sales promotion
C. branding and packaging the product
D. selling the product at a much lower price
Explanation

Branding and packaging create a unique product identity, differentiating it from competitors in the market.

39
Question 39 of 40
JAMB · Commerce · 2014

Which of the following are forms of sales promotion?

A. Advertising, personal selling and publicity
B. Advertising, market skimming and publicity
C. Personal selling, packaging and publicity
D. Advertising, packaging and publicity
Explanation

Sales promotion includes advertising, personal selling, and publicity, as these activities directly stimulate consumer purchases.

40
Question 40 of 40
JAMB · Commerce · 2014

A disadvantage of personal selling is that it

A. increases a company’s operating costs
B. decreases a company’s operating costs
C. increases a company’s number of customers
D. reduces a company’s area of patronage
Explanation

Personal selling incurs high operating costs due to expenses like salaries, training, and travel for sales personnel.

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