JAMB Past Questions

JAMB Commerce 2020
Questions & Answers

40 questions · Correct answers highlighted · 40 with explanations

40 Total Questions
2020 Exam Year
40 With Explanations
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1
Question 1 of 40
JAMB · Commerce · 2020

Which of the following contributed least to the evolution of commercial activities in Nigeria?

A. Development of banks
B. Development of transportation
C. Development of traders’ unions
D. Development of currencies
Explanation

Traders’ unions support collective bargaining but had minimal impact compared to banks (financing trade), transportation (goods movement), and currencies (exchange medium).

2
Question 2 of 40
JAMB · Commerce · 2020

One of the factors which critically determines the choice of occupation is

A. Training
B. Skill
C. Aptitude
D. Interest
Explanation

Aptitude, a natural talent, critically determines occupational suitability and success, as it reflects inherent ability.

3
Question 3 of 40
JAMB · Commerce · 2020

Extractive industries may also be denominated as

A. Direct industries
B. Servicing industries
C. Primary industries
D. Indirect industries
Explanation

Extractive industries (e.g., mining, agriculture) are primary industries, extracting raw materials directly from nature.

4
Question 4 of 40
JAMB · Commerce · 2020

The primary objective of all businesses is to

A. Cater for the needs of its owners
B. Work towards making profit
C. Assist the government in serving its citizens
D. Improve the standard of living of its proprietors
Explanation

Profit-making is the primary objective of businesses, ensuring financial sustainability and growth.

5
Question 5 of 40
JAMB · Commerce · 2020

Services which are of absolute monopoly can best be provided by

A. Private companies
B. Limited companies
C. Public companies
D. Public enterprises
Explanation

Public enterprises provide monopoly services (e.g., utilities) to ensure accessibility and public interest via government control.

6
Question 6 of 40
JAMB · Commerce · 2020

One advantage the co-operative society has over the company is that the

A. Former pays no tax while the latter does
B. Former attracts more capital than the latter
C. Membership of the former is usually larger than the latter
D. Former is more united with limited liabilities
Explanation

Co-operative societies often enjoy tax exemptions, unlike companies, which face corporate taxes, giving co-operatives a financial edge.

7
Question 7 of 40
JAMB · Commerce · 2020

Mr Obi is a manager of Obi Agricultural Venture, a sole proprietorship. He agrees with Alhaji Musa to pool resources and expand, sharing profits and inviting more farmers. This new venture is a

A. Sole proprietorship
B. General partnership
C. Limited partnership
D. Joint venture
Explanation

Pooling resources, sharing profits, and inviting others indicate a general partnership, where partners share liabilities and profits equally.

8
Question 8 of 40
JAMB · Commerce · 2020

A key characteristic of a general partnership is that

A. Partners have limited liability
B. Partners share profits and losses equally unless otherwise agreed
C. The partnership continues after a partner’s death
D. Partners cannot participate in management
Explanation

In a general partnership, partners share profits and losses equally unless specified otherwise, with unlimited liability and active management roles.

9
Question 9 of 40
JAMB · Commerce · 2020

A source of capital for private limited companies is

A. The public
B. Selected persons
C. Members of the Board of Directors
D. Dedicated members of staff
Explanation

Private limited companies raise capital from selected persons (e.g., family, investors), as they cannot offer shares publicly.

10
Question 10 of 40
JAMB · Commerce · 2020

An example of a conglomerate is

A. National Electric Power Authority
B. United African Company Nigeria Plc
C. The Nigerian Railway Corporation
D. First Bank Nigeria Plc
Explanation

United African Company (UAC) is a conglomerate, operating diverse businesses across sectors, unlike specialized entities like banks or utilities.

11
Question 11 of 40
JAMB · Commerce · 2020

Preference stock is characterized by

A. Voting rights at annual general meetings
B. First claim to company assets before creditors
C. First claim to assets after all debts are settled
D. Equal dividend sharing with common stockholders
Explanation

Preference shareholders have priority over common shareholders for asset claims after debts are settled in liquidation, but rank below creditors.

12
Question 12 of 40
JAMB · Commerce · 2020

A provision in a company’s charter giving common stock the first option to purchase additional share issues is a

A. Pre-emptive right
B. Shareholders’ right
C. Ex-dividend right
D. Oversubscription right
Explanation

Pre-emptive rights allow existing shareholders to buy new shares first, preserving their ownership proportion.

13
Question 13 of 40
JAMB · Commerce · 2020

Given the Balance Sheet as at 31/3/98: Capital ₦6000, Plant Machinery ₦2300, Net profit ₦2000, Motor van ₦2000, Drawings ₦137.50, Stock ₦1250, Creditors ₦1000, Debtors ₦450, Bank ₦875, Accruals ₦187.50, Cash ₦3000. What is the current ratio?

A. 4:1
B. 4.5:1
C. 5:1
D. 2:1
Explanation

Current Assets = Debtors (450) + Stock (1250) + Bank (875) + Cash (3000) = ₦5575. Current Liabilities = Creditors (1000) + Accruals (187.50) = ₦1187.50. Current ratio = 5575 / 1187.50 ≈ 4.69 ≈ 4.5:1.

14
Question 14 of 40
JAMB · Commerce · 2020

Using the same Balance Sheet, what is the working capital?

A. ₦4387.50
B. ₦5575.00
C. ₦1187.50
D. ₦2000.00
Explanation

Working capital = Current Assets - Current Liabilities = 5575 - 1187.50 = ₦4387.50.

15
Question 15 of 40
JAMB · Commerce · 2020

The document issued by a warehouse authority acknowledging goods deposit is called

A. Bill of lading
B. Warehouse warrant
C. Consignment note
D. Certificate of origin
Explanation

A warehouse warrant confirms goods storage, serving as proof of ownership and often used as collateral.

16
Question 16 of 40
JAMB · Commerce · 2020

If a firm’s turnover is ₦15,000 and cost of goods sold is ₦10,000, what is the percentage of gross profit on sales?

A. 23 3/8%
B. 33 1/3%
C. 40 2/3%
D. 66 2/3%
Explanation

Gross profit = 15,000 - 10,000 = ₦5000. Percentage = (5000 / 15,000) × 100 = 33 1/3%.

17
Question 17 of 40
JAMB · Commerce · 2020

A machine that makes a sale without a sales attendant is a

A. Computer machine
B. Vending machine
C. Telex machine
D. Fax machine
Explanation

A vending machine dispenses goods automatically, enabling sales without human intervention.

18
Question 18 of 40
JAMB · Commerce · 2020

What document is required for ad valorem import duties?

A. Mail transfer
B. Shipping note
C. Bill of lading
D. Consular invoice
Explanation

A consular invoice provides certified goods valuation, necessary for calculating ad valorem duties based on value.

19
Question 19 of 40
JAMB · Commerce · 2020

Goods held at the port pending customs duty payment for further processing are stored in a

A. Bonded warehouse
B. Special regulation facility
C. Export-import zone
D. Processing warehouse
Explanation

A bonded warehouse stores goods without immediate duty payment, allowing processing or sale before duties are paid.

20
Question 20 of 40
JAMB · Commerce · 2020

When a price is quoted as F.O.B, it means the price includes

A. All charges until goods are on the ship
B. Cost of insurance only
C. All charges to the destination port
D. Cost of insurance and freight
Explanation

F.O.B (Free on Board) covers seller’s costs, including loading, until goods are on the ship; buyer assumes subsequent costs.

21
Question 21 of 40
JAMB · Commerce · 2020

Emeka, a retailer, orders goods for resale. What discount would he likely receive?

A. Quantity discount
B. Trade discount
C. Manufacturer discount
D. Cash discount
Explanation

Trade discounts are offered to retailers for resale goods, reducing list prices to encourage bulk purchases.

22
Question 22 of 40
JAMB · Commerce · 2020

The document regulating terms among partners is

A. Partnership Act
B. Partnership agreement
C. Memorandum of Association
D. Articles of Association
Explanation

A partnership agreement specifies terms, profit-sharing, and responsibilities among partners.

23
Question 23 of 40
JAMB · Commerce · 2020

Oral presentation to prospective buyers for sales is

A. Branding of goods
B. Personal selling
C. Packaging
D. Publicity
Explanation

Personal selling involves direct interaction with buyers to persuade purchases, building relationships.

24
Question 24 of 40
JAMB · Commerce · 2020

The two main categories of marine losses are

A. Total loss and average loss
B. Total loss and general loss
C. Total loss and partial loss
D. Voyage policy loss and time policy loss
Explanation

Marine losses are total (complete loss) or partial (partial damage), based on damage extent.

25
Question 25 of 40
JAMB · Commerce · 2020

The principle of indemnity in insurance means the insured collects

A. Half the loss suffered
B. Double the loss value
C. Total premiums paid
D. Damage claims equal to the loss
Explanation

Indemnity ensures compensation for actual financial loss, restoring the insured’s pre-loss position.

26
Question 26 of 40
JAMB · Commerce · 2020

The key difference between community banks and people’s banks is that

A. People’s banks are government-owned, community banks are not
B. Community banks serve rural areas, people’s banks serve all
C. Community banks are service-oriented, people’s banks are profit-oriented
D. People’s banks advance loans to all, community banks to rural dwellers
Explanation

Community banks prioritize local development (service-oriented), while people’s banks focus on profit.

27
Question 27 of 40
JAMB · Commerce · 2020

The assets, liabilities, and management of a distressed bank may be taken over by

A. International Bank for Reconstruction and Development
B. Nigerian Industrial Development Bank
C. Nigerian Deposit Insurance Corporation
D. Nigerian Bank for Commerce and Industry
Explanation

The Nigerian Deposit Insurance Corporation (NDIC) manages distressed banks to protect depositors and ensure stability.

28
Question 28 of 40
JAMB · Commerce · 2020

The stock exchange deals with securities such as

A. Warrants, currencies, money orders
B. Cheques, bank drafts, promissory notes
C. Bonds, treasury bills, debentures
D. Stocks, shares, bonds, warrants
Explanation

The stock exchange trades stocks, shares, bonds, and warrants, representing ownership or debt.

29
Question 29 of 40
JAMB · Commerce · 2020

Companies must register as private limited liability if

A. They make no profits
B. They have over 100 shareholders
C. They have less than 75% issued share capital
D. Shareholders have limited liability
Explanation

Private limited liability companies limit shareholders’ liability to their investment, distinguishing them from other forms.

30
Question 30 of 40
JAMB · Commerce · 2020

A requirement for listing on the second-tier securities market is

A. Minimum 100 shareholders
B. Turnover exceeding ₦500 million annually
C. Minimum share capital of ₦1 billion
D. Operations in multiple countries
Explanation

The second-tier market requires a minimum number of shareholders (e.g., 100) to ensure ownership distribution.

31
Question 31 of 40
JAMB · Commerce · 2020

An underlying principle in marketing goods is that firms should

A. Train their personnel
B. Be consumer-oriented
C. Advertise the goods
D. Sell through outlets
Explanation

Consumer orientation, meeting customer needs, is a core marketing principle for success.

32
Question 32 of 40
JAMB · Commerce · 2020

Product X, introduced at ₦4.00 (cost ₦3.50) while competitors sell at ₦4.50, uses what pricing policy?

A. Market skimming
B. Market penetration
C. Product line promotion
D. Above-market pricing
Explanation

Market penetration pricing sets a low price (₦4.00 vs. ₦4.50) to gain market share quickly.

33
Question 33 of 40
JAMB · Commerce · 2020

Given 1995 income statement: Turnover ₦286.5m, Cost of goods sold ₦147.5m, Overhead ₦85.5m, Taxes ₦26.9m. What was the profit before taxes?

A. ₦85.9 million
B. ₦53.5 million
C. ₦286.5 million
D. ₦147.5 million
Explanation

Profit before taxes = 286.5 - 147.5 - 85.5 = ₦53.5 million.

34
Question 34 of 40
JAMB · Commerce · 2020

A business whose owners secure loans based on personal goodwill is a

A. Sole proprietorship
B. Partnership
C. Co-operative society
D. Community bank
Explanation

Sole proprietors use personal goodwill for loans, as they are personally liable.

35
Question 35 of 40
JAMB · Commerce · 2020

Which is not a typical funding source for a public limited company?

A. Government financial grants
B. Bank loans and advances
C. Internally generated funds
D. Sale of shares
Explanation

Public limited companies rely on shares, loans, and profits, not government grants, which are less common.

36
Question 36 of 40
JAMB · Commerce · 2020

In a bill of exchange for ₦200,000 dated June 2, 1995, signed by Inso Etidi, payable to Okon Etim after three months, who is the debtor?

A. Okon Etim
B. Inso Etidi
C. First Bank Plc
D. Etim Etidi
Explanation

Inso Etidi, the signer, is the debtor, obligated to ensure payment to Okon Etim.

37
Question 37 of 40
JAMB · Commerce · 2020

The above document represents a

A. Bill of exchange
B. Cheque
C. Promissory note
D. Money order
Explanation

The document is a bill of exchange, ordering payment from Etim Etidi to Okon Etim after a set period.

38
Question 38 of 40
JAMB · Commerce · 2020

Kabir receives quotes: Ade (₦100 less 20% trade discount), Benson (₦100 less 30% trade discount, 10% cash discount within 7 days). To maximize discounts, Kabir should buy from

A. Ade and Benson
B. Benson
C. Ade
D. Neither
Explanation

Ade: ₦100 - 20% = ₦80. Benson: ₦100 - 30% = ₦70, then - 10% = ₦63. Benson’s offer is cheaper with both discounts.

39
Question 39 of 40
JAMB · Commerce · 2020

The principle of subrogation in insurance allows

A. Indemnity up to the insured amount
B. The insurer to claim from a third party after paying the insured
C. Only insurable risks to be covered
D. Losses to be directly linked to insured risks
Explanation

Subrogation lets the insurer recover from a third party responsible for the loss after compensating the insured.

40
Question 40 of 40
JAMB · Commerce · 2020

Which of the following is a key function of the Nigerian Stock Exchange?

A. Providing loans to businesses
B. Facilitating the trading of securities
C. Regulating commercial banks
D. Issuing government bonds
Explanation

The Nigerian Stock Exchange facilitates trading of securities like stocks and bonds, enabling capital raising and investment.

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