JAMB Past Questions

JAMB Commerce 2018
Questions & Answers

40 questions · Correct answers highlighted · 40 with explanations

40 Total Questions
2018 Exam Year
40 With Explanations
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1
Question 1 of 40
JAMB · Commerce · 2018

The primary purpose of a company’s memorandum of association is to

A. outline the company’s objectives and powers
B. detail the rights and duties of directors
C. specify the company’s profit distribution policy
D. list the company’s shareholders
Explanation

The memorandum of association is a legal document that outlines a company’s objectives, scope, and powers, serving as the foundation for its operations and interactions with external parties. Option B refers to the articles of association, C is part of financial policies, and D is maintained in a separate register.

2
Question 2 of 40
JAMB · Commerce · 2018

When it becomes necessary to liquidate a company, the first step to be taken is the appointment of

A. a receiver
B. an auditor
C. an accountant
D. a liquidator
Explanation

A liquidator is appointed to oversee the liquidation process, managing the sale of assets and settlement of liabilities to wind up the company. A receiver handles specific assets, an auditor verifies accounts, and an accountant manages financial records, none of which initiate liquidation.

3
Question 3 of 40
JAMB · Commerce · 2018

In which of the following situations is a court order necessary for a company?

A. Changing the company’s registered address
B. Appointing a new director
C. Reducing the company’s share capital
D. Holding an annual general meeting
Explanation

Reducing a company’s share capital requires a court order to ensure creditor protection and compliance with legal procedures under company law, such as the Companies and Allied Matters Act. Options A, B, and D involve administrative or internal processes not requiring court approval.

4
Question 4 of 40
JAMB · Commerce · 2018

The basic distinction between cash discount and trade discount is that while trade discount is

A. for a period of 30 days, cash discount is given by a wholesaler
B. given by a wholesaler, cash discount is for a period of 30 days
C. a reduction in the catalogue price of an article, cash discount is a reduction in the invoice value
D. a reduction in price of goods, cash discount is a reduction in price of goods
Explanation

Trade discount is a reduction in the catalogue or list price to encourage bulk purchases, often offered to retailers or distributors. Cash discount is a reduction in the invoice amount to incentivize early payment within a specified period. Option C accurately distinguishes their purposes, unlike the others.

5
Question 5 of 40
JAMB · Commerce · 2018

The cost that arises from failure to load or unload a ship at a port within a stipulated period is known as

A. excess charges
B. depreciation charges
C. premium charges
D. demurrage charges
Explanation

Demurrage charges are penalties imposed for delaying a ship beyond the agreed time for loading or unloading, compensating for lost time. Excess charges are vague, depreciation relates to asset value loss, and premium charges pertain to insurance, making D the correct choice.

6
Question 6 of 40
JAMB · Commerce · 2018

The mode of transportation with the lowest cost per unit for goods carried is

A. pipeline
B. air
C. rail
D. road
Explanation

Rail transport offers the lowest cost per unit for large quantities of goods over long distances, ideal for bulk shipments like coal or grain. Pipeline is cost-effective for liquids, air is expensive, and road is less efficient for large volumes, making rail the best choice.

7
Question 7 of 40
JAMB · Commerce · 2018

A person who undertakes risks in an insurance business is known as

A. a broker
B. an underwriter
C. an insurer
D. an actuary
Explanation

An underwriter assesses and assumes the financial risk of an insurance policy, determining premiums and coverage terms. A broker facilitates transactions, an insurer is the company providing coverage, and an actuary calculates risks, making B the correct answer.

8
Question 8 of 40
JAMB · Commerce · 2018

The main purpose of insurance is to

A. encourage businesses to survive and grow
B. ensure that risks are available for operations
C. accept risks incident to policyholders
D. spread individual risk over all covered participants
Explanation

Insurance spreads the financial risk of an individual across a larger group of policyholders, pooling resources to provide collective protection against losses. Options A, B, and C are secondary or incorrect, as they do not capture the core function of risk distribution.

9
Question 9 of 40
JAMB · Commerce · 2018

Bank giro is a system where

A. commercial banks make loans to all customers
B. a central bank operates exclusively for commercial banks
C. a customer closes his account by writing a cheque
D. a bank transfers money on the instructions of one customer to another
Explanation

A bank giro is a payment system where a bank transfers funds from one customer’s account to another based on written instructions, facilitating direct payments. Options A, B, and C describe unrelated banking functions.

10
Question 10 of 40
JAMB · Commerce · 2018

An invoice of N6000 is marked ‘5% 1 month, 2.5% 3 months, 1% 5 months’. If the customer pays in the second month, how much will he remit to the seller?

A. N5700.00
B. N5850.00
C. N5940.00
D. N6000.00
Explanation

Payment in the second month qualifies for a 2.5% discount. On N6000, 2.5% = 6000 × 0.025 = N150. Amount remitted = 6000 - 150 = N5850.00. Option B is correct.

11
Question 11 of 40
JAMB · Commerce · 2018

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. Short-term, long-term, or end-of-year deliveries relate to futures or contracts, not spot markets.

12
Question 12 of 40
JAMB · Commerce · 2018

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 is convenient and flexible, offering door-to-door delivery and adaptable routes. It is not always the cheapest (B), fastest (C), or safest (D) compared to rail or air for specific goods.

13
Question 13 of 40
JAMB · Commerce · 2018

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 insurance companies to mitigate potential losses. Subrogation recovers costs, contribution splits losses, and indemnity compensates losses, but none involve risk-sharing.

14
Question 14 of 40
JAMB · Commerce · 2018

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 provides comprehensive coverage for all risks during a sea voyage. Particular average covers partial losses, freight insurance covers cargo transport costs, and free of particular average excludes partial losses.

15
Question 15 of 40
JAMB · Commerce · 2018

A vendor supplies newspapers from house to house and across the streets. The element of marketing mix involved is

A. product
B. price
C. promotion
D. place
Explanation

The element involved is ‘place,’ as it pertains to the distribution and delivery of newspapers to consumers. Product is the newspaper itself, price is the cost, and promotion involves advertising, none of which apply here.

16
Question 16 of 40
JAMB · Commerce · 2018

The main advantage of using cinema as an advertising medium is that it is

A. cheap
B. accurate
C. accessible
D. informative
Explanation

Cinema advertising is informative, using engaging visuals and sound to deliver impactful messages to a captive audience. It is not cheap (A), accuracy (B) is irrelevant, and accessibility (C) is less significant compared to its informative power.

17
Question 17 of 40
JAMB · Commerce · 2018

When old customers stick to the old place to buy goods and services, it is known as

A. goodwill
B. personal factor
C. window shopping
D. patronage
Explanation

Patronage refers to customer loyalty, where customers consistently return to a business. Goodwill is the business’s reputation, personal factor is vague, and window shopping involves browsing without buying.

18
Question 18 of 40
JAMB · Commerce · 2018

The most important piece of legislation governing business and commercial activities in Nigeria currently is the

A. Companies Decree, 1968
B. Trade Dispute Decree, 1976
C. Companies and Allied Matters Act, 1990
D. Banks and Other Financial Institutions Decree, 1991
Explanation

The Companies and Allied Matters Act, 1990 (CAMA) is the primary legislation governing business formation, operation, and dissolution in Nigeria. Other options are outdated or sector-specific.

19
Question 19 of 40
JAMB · Commerce · 2018

One of the criteria for differentiating consumer markets from industrial ones is the

A. type of demand
B. type of supply
C. nature of the services rendered
D. price of the goods
Explanation

Consumer markets are driven by final demand for personal use, while industrial markets involve derived demand for production or business purposes. Supply type, services, or price are secondary factors.

20
Question 20 of 40
JAMB · Commerce · 2018

The over-riding objective of the Food and Drug Act in Nigeria is to prevent the

A. importation of food and drugs that can be locally manufactured
B. consumption of food and drugs not tested by the ministries of health
C. adulteration of food and drugs sold in the country
D. manufacturers of food and drugs from charging excessive prices
Explanation

The Food and Drug Act aims to prevent adulteration, ensuring food and drugs are safe and uncontaminated. Import restrictions, untested consumption, or price controls are secondary or unrelated.

21
Question 21 of 40
JAMB · Commerce · 2018

The activities of consumers association in Nigeria have not been effective because

A. the consumers are too many
B. the government is not favourably disposed towards consumerism
C. there is poor enlightenment about consumer rights
D. the consumers have no medium for expressing their feelings
Explanation

Limited awareness and education about consumer rights hinder consumer associations’ effectiveness. Consumer numbers, government disposition, or lack of expression mediums are less critical factors.

22
Question 22 of 40
JAMB · Commerce · 2018

The least of the advantages of indigenization is that

A. the standard of living of the indigenes is improved
B. the economy is controlled by the nationals
C. entrepreneurial skill is developed
D. foreigners’ domination is avoided
Explanation

Indigenization promotes local control, reduces foreign influence, and improves living standards, but entrepreneurial skill development is less immediate, requiring training and experience, making it the least advantage.

23
Question 23 of 40
JAMB · Commerce · 2018

The main objective of a trade association can best be described as promoting and protecting

A. the products
B. common interest
C. the producers
D. customer’s interest
Explanation

Trade associations promote and protect the common interests of their members, such as advocating for favorable policies. Products, producers, or customers are secondary focuses.

24
Question 24 of 40
JAMB · Commerce · 2018

The management function of evaluating whether objectives are being achieved is

A. planning
B. directing
C. organizing
D. controlling
Explanation

Controlling involves monitoring performance and ensuring objectives are met through corrective actions. Planning sets goals, directing guides tasks, and organizing structures resources.

25
Question 25 of 40
JAMB · Commerce · 2018

In a business organization, the annual operation plan or budget is a form of

A. long-term plan
B. medium-term plan
C. casual plan
D. short-term plan
Explanation

An annual operation plan or budget covers one year, making it a short-term plan for guiding daily activities. Long-term plans span years, medium-term plans cover 2-5 years, and casual plans are not standard.

26
Question 26 of 40
JAMB · Commerce · 2018

The advantage of delegation is that

A. workers are prepared for higher responsibilities
B. the manager has less work to do
C. the manager spends less time in planning
D. the organization grows larger in size
Explanation

Delegation assigns tasks to workers, fostering skill development and preparing them for higher roles. Reduced managerial workload, planning time, or organizational size are secondary or unrelated benefits.

27
Question 27 of 40
JAMB · Commerce · 2018

A social responsibility of a business requires the organization to

A. hold annual social parties for the public
B. draw their workers only from the immediate environment
C. address issues relating to the society
D. set up social welfare centres in their areas of operation
Explanation

Social responsibility involves addressing societal issues like sustainability or community development. Parties, local hiring, or welfare centres are specific actions, not the broad requirement.

28
Question 28 of 40
JAMB · Commerce · 2018

The existing system of government and the administrative sub-divisions of a country which affect the operations of business is described as

A. economic environment
B. legal environment
C. political environment
D. social environment
Explanation

The political environment, including government systems and administrative structures, influences business through policies and regulations. Economic, legal, and social environments affect other aspects.

29
Question 29 of 40
JAMB · Commerce · 2018

A warehouse warrant is a document

A. confirming ownership of goods stored in a warehouse
B. authorizing the sale of goods in a warehouse
C. detailing the transportation costs of goods
D. specifying the tax duties on stored goods
Explanation

A warehouse warrant confirms ownership of stored goods, enabling their use as collateral. Sale authorization, transport costs, or tax duties are handled by other documents.

30
Question 30 of 40
JAMB · Commerce · 2018

The process of dividing a market into distinct groups with similar needs is known as

A. market penetration
B. market segmentation
C. market analysis
D. market differentiation
Explanation

Market segmentation divides a market into groups with similar needs for tailored marketing. Penetration increases market share, analysis studies the market, and differentiation creates unique products.

31
Question 31 of 40
JAMB · Commerce · 2018

A letter of credit in international trade is used to

A. insure goods against loss during shipment
B. provide a loan to the importer
C. guarantee payment to the exporter upon fulfilling terms
D. confirm the creditworthiness of the importer
Explanation

A letter of credit ensures the exporter is paid by the importer’s bank once trade terms are met, reducing payment risk. Insurance, loans, or creditworthiness checks are separate processes.

32
Question 32 of 40
JAMB · Commerce · 2018

The primary function of the Nigerian Deposit Insurance Corporation (NDIC) is to

A. provide loans to commercial banks
B. regulate the money supply
C. insure bank deposits against bank failure
D. manage foreign exchange reserves
Explanation

The NDIC insures bank deposits, compensating depositors in case of bank failure to promote financial stability. Loans, money supply, and reserves are handled by other institutions.

33
Question 33 of 40
JAMB · Commerce · 2018

Which of the following is a feature of a cooperative society?

A. Unlimited liability for members
B. Profit distribution based on patronage
C. Restriction on membership to shareholders
D. Management by external consultants
Explanation

In a cooperative society, profits are distributed based on members’ patronage, not capital contribution. Liability is limited, membership is open, and management is internal.

34
Question 34 of 40
JAMB · Commerce · 2018

The document that specifies the maximum amount of capital a company can raise is the

A. articles of association
B. prospectus
C. memorandum of association
D. certificate of incorporation
Explanation

The memorandum of association specifies the authorized share capital, the maximum capital a company can raise. Articles outline internal rules, the prospectus invites investment, and the certificate confirms incorporation.

35
Question 35 of 40
JAMB · Commerce · 2018

The process of converting a cheque into cash immediately is known as

A. clearing
B. discounting
C. cashing
D. encashment
Explanation

Cashing a cheque involves converting it into cash immediately at a bank, typically for the account holder. Clearing processes payments, discounting advances funds, and encashment is a synonym but less common.

36
Question 36 of 40
JAMB · Commerce · 2018

A public limited company raises capital primarily through

A. bank overdrafts
B. the capital market
C. the money market
D. private loans
Explanation

A public limited company raises long-term capital through the capital market by issuing shares or bonds. Overdrafts and money markets are short-term, and private loans are less common.

37
Question 37 of 40
JAMB · Commerce · 2018

The primary objective of a business plan is to

A. advertise the business to customers
B. secure funding and guide operations
C. distribute profits among shareholders
D. comply with government regulations
Explanation

A business plan outlines objectives, strategies, and projections to secure funding and guide operations. Advertising, profit distribution, and compliance are secondary or unrelated.

38
Question 38 of 40
JAMB · Commerce · 2018

Which of the following is a function of the Central Bank of Nigeria?

A. Accepting deposits from the public
B. Issuing currency and regulating money supply
C. Providing consumer loans
D. Managing commercial bank accounts
Explanation

The Central Bank of Nigeria issues currency and regulates money supply to ensure economic stability. Accepting deposits, providing loans, and managing accounts are commercial bank functions.

39
Question 39 of 40
JAMB · Commerce · 2018

Which of the following best describes the term ‘entrepreneur’ in a business context?

A. An individual who audits financial records
B. An individual who takes risks to start and manage a business
C. An individual who regulates market prices
D. An individual who distributes goods to retailers
Explanation

An entrepreneur takes risks to start and manage a business, innovating and organizing resources to create value. Auditing, regulating prices, or distributing goods are roles of other professionals.

40
Question 40 of 40
JAMB · Commerce · 2018

The concept of ‘economies of scale’ refers to

A. the increase in production costs as output grows
B. the reduction in average cost per unit as production increases
C. the fluctuation in market prices due to demand
D. the standardization of products in a small-scale business
Explanation

Economies of scale occur when the average cost per unit decreases as production volume increases, due to efficiencies like bulk purchasing or specialized equipment. Other options describe unrelated or opposite concepts.

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