JAMB Principles of Accounting · Section 2

Manufacturing Accounts

Section B: Stock, Control and Specialised Accounts

Syllabus content and objectives

Official JAMB Principles of Accounting outline · Section B: Stock, Control and Specialised Accounts

Contents / notes

Candidate objectives

Identify the reason for preparing a manufacturing account.
Calculate prime cost, overhead cost, production cost and total cost.
Determine the basis of cost apportionment among production, administration, selling and distribution.

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Answer Principles of Accounting past questions under the same timed conditions as the real CBT exam — then come back and tick off the next topic.