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Question 3741Question →

The Western Uplands (Yoruba Hills) form a major hydrological divide in southwestern Nigeria. Which of the following best describes the principal direction of flow for rivers taking their source from this physical region?

They flow northward to join the River Niger and southward directly into the Atlantic Ocean.

They flow eastward to empty into the Lake Chad inland drainage basin.

They flow entirely westward to drain into the Volta River system in West Africa.

They drain exclusively into the Benue River trough through a series of deep gorges.

Show answer & explanation

Answer: They flow northward to join the River Niger and southward directly into the Atlantic Ocean.

Answer

Rivers taking their source from the Western Uplands flow in two main directions: northward into the River Niger and southward into the Atlantic Ocean.

The Western Uplands (Yoruba Hills) form a major east-west trending watershed in southwestern Nigeria. Rivers originating on the northern slope of this upland (e.g., Asa and Awun) flow northwards to join the River Niger, while rivers originating on the southern slope (e.g., Ogun, Osun, and Ona) flow southwards into the Atlantic Ocean (via the Bight of Benin).

Step-by-Step Solution

Identify the physical region and its structural role.

The Western Uplands (Yoruba Hills) act as an elevated ridge separating two distinct slope directions in southwestern Nigeria.

Topography determines the direction of surface runoff and stream network orientation.

Trace the drainage slope north and south of the divide.

Streams on the northern slopes (such as the Asa, Awun, and Musa rivers) flow down toward the Niger valley, while streams on the southern slopes (such as the Ogun, Ona, Osun, and Yewa rivers) flow directly down toward the coastal lagoons and Atlantic Ocean.

Water naturally flows along the topographic gradient away from the central crest of the highland.

Key Concept

Hydrological divides and river drainage systems of Nigerian physical regions

Question 3742Question →

A trader who maintains incomplete accounting records provides the following information for the financial year ended 31 December 2025:

- Debtors balance at 1 January 2025: ₦25,000
- Cash received from debtors during the year: ₦140,000
- Discount allowed to debtors: ₦5,000
- Bad debts written off: ₦3,000
- Debtors balance at 31 December 2025: ₦32,000
- Cash received from direct cash sales: ₦45,000

What is the total sales figure for the year?

₦200,000

₦155,000

₦184,000

₦193,000

Show answer & explanation

Answer: ₦200,000

Answer

The total sales figure for the year is ₦200,000.

To determine total sales when converting incomplete records into final accounts, a Debtors Control Account must be reconstructed. Crediting the control account with cash received (₦140,000), discount allowed (₦5,000), bad debts written off (₦3,000), and closing debtors (₦32,000) gives a credit total of ₦180,000. Subtracting opening debtors (₦25,000) yields credit sales of ₦155,000. Adding direct cash sales (₦45,000) gives the total sales of ₦200,000.

Step-by-Step Solution

Reconstruct the Sales Ledger / Debtors Control Account to find Total Credit Sales.

Total Credit Side = Cash Received (₦140,000) + Discount Allowed (₦5,000) + Bad Debts (��3,000) + Closing Debtors (₦32,000) = ₦180,000.

Debtors Control Account is credited with items that reduce debtor obligations and closing balances.

Deduct opening debtors balance from the total credit side of the control account to derive credit sales.

Credit Sales = ₦180,000 - ₦25,000 (Opening Debtors) = ₦155,000.

Credit sales represent the missing balancing figure on the debit side of the debtors control account.

Combine credit sales with cash sales to compute total sales.

Total Sales = ₦155,000 (Credit Sales) + ₦45,000 (Cash Sales) = ₦200,000.

Final trading accounts require comprehensive turnover combining both cash and credit sales.

Key Concept

Calculation of Total Sales from Incomplete Records using Debtors Control Account

Question 3743Question →

A topographic map extract reveals a drainage network where major streams flow parallel to each other along elongated valleys, while short tributary streams join them at approximately right angles across alternating belts of resistant and non-resistant rock strata. Which drainage pattern is depicted, and what geological structure primarily controls its development?

Trellis pattern, controlled by folded sedimentary rocks with alternating hard and soft strata

Radial pattern, controlled by central volcanic domes or isolated conical peaks

Dendritic pattern, controlled by flat-lying rocks of uniform regional resistance

Centripetal pattern, controlled by central structural depressions or interior basins

Show answer & explanation

Answer: Trellis pattern, controlled by folded sedimentary rocks with alternating hard and soft strata

Answer

Trellis pattern, controlled by folded sedimentary rocks with alternating hard and soft strata

The trellis drainage pattern is characterized by parallel main channels flowing along soft-rock valleys formed by folded rock strata (synclines/anticlines), with short tributary streams cutting across resistant ridges to join the main channels at right angles.

Step-by-Step Solution

Analyze the spatial arrangement of the main streams and tributaries described in the scenario

Main channels are aligned in parallel valleys, and smaller tributaries join them at right angles across alternating rock belts.

Geological controls such as differential erosion of inclined or folded strata determine the pattern of river networks.

Match the geometric characteristics to the appropriate drainage pattern class

Parallel main streams with right-angled tributary junctions define a trellis drainage pattern.

Trellis drainage typically forms in ridge-and-valley landscapes produced by folded rock structures.

Key Concept

Trellis Drainage Pattern and Geological Structure

Question 3744Question →

Match each financial accounting term related to non-profit organizations on the left with its correct feature or functional equivalent on the right.

Click a left item, then click its matching right item

Show answer & explanation

Answer

Accumulated Fund matches with 'Equivalent to owner's capital, representing the net assets of the organization'; Income and Expenditure Account matches with 'Prepared on an accrual basis to measure operational surplus or deficit'; Receipts and Payments Account matches with 'A summary cash account recording all cash inflows and outflows regardless of period'; Subscriptions matches with 'Regular recurring membership fees serving as the main source of operational revenue'.

Each item accurately pairs the non-profit financial component with its primary feature: Accumulated Fund represents net asset capital, Income and Expenditure Account measures accrual-based surplus/deficit, Receipts and Payments Account summarizes cash activity, and Subscriptions provide recurring membership revenue.

Step-by-Step Solution

Identify the nature of equity in non-profit organizations

Accumulated Fund is identified as total assets minus total liabilities, taking the place of Capital in profit-making entities.

Non-profit organizations do not have owners or share capital, so equity is retained as accumulated surplus.

Analyze the financial statements used by non-profit organizations

The Income and Expenditure Account uses accrual concepts to derive surplus/deficit, while the Receipts and Payments Account is a pure cash summary.

Distinguishing between cash-basis summaries and accrual-basis performance accounting is essential for financial reporting.

Determine the role of member contributions

Subscriptions represent recurring revenue receipts from members.

Subscriptions fund day-to-day operations and are recorded in the Income and Expenditure Account after adjusting for prepaid/accrued balances.

Key Concept

Features and Financial Structure of Non-Profit Organizations

Question 3745Question →

In Nigeria's oil-producing Niger Delta region, frequent crude oil spillage severely degrades aquatic ecosystems, farmlands, and coastal habitats. Which specialized federal agency is statutorily mandated to oversee oil spill detection, containment, and environmental site remediation?

National Oil Spill Detection and Response Agency (NOSDRA)

National Environmental Standards and Regulations Enforcement Agency (NESREA)

National Emergency Management Agency (NEMA)

Nigerian National Petroleum Company Limited (NNPC)

Show answer & explanation

Answer: National Oil Spill Detection and Response Agency (NOSDRA)

Answer

The National Oil Spill Detection and Response Agency (NOSDRA) is the specialized body responsible for oil spill detection, containment, and environmental remediation.

The National Oil Spill Detection and Response Agency (NOSDRA) is the statutory institutional framework created by the Federal Government of Nigeria to ensure timely, effective, and appropriate response to all oil spills, as well as mandatory site restoration.

Step-by-Step Solution

Identify the primary environmental hazard and region specified in the prompt

The hazard is crude oil spillage in the Niger Delta region of Nigeria.

Oil spillage is a primary anthropogenic environmental hazard in southern Nigeria affecting land and marine ecosystems.

Distinguish between general environmental enforcement agencies and specialized environmental hazard bodies in Nigeria

While general environmental compliance is covered by broad regulatory agencies, oil spill monitoring and response is designated under a specific statutory agency.

The Nigerian government established NOSDRA in 2006 under the Ministry of Environment to address the severe and localized impact of petroleum pollution.

Key Concept

Environmental Management Agencies and Mandates in Nigeria

Estimated Time:1m 0s

Question 3746Question →

Match each physical region of Nigeria listed on the left with its corresponding relief and drainage characteristic on the right.

Click a left item, then click its matching right item

Show answer & explanation

Answer

Sokoto Plains matches with the gently undulating sedimentary lowland in the northwest; Eastern Highlands matches with the high mountain ranges containing Mount Dimlang; Niger-Benue Trough matches with the vast linear alluvial valley; Niger Delta matches with the low-lying coastal region of distributaries.

The correct pairings accurately reflect Nigeria's regional geography: the Sokoto Plains are a northwestern sedimentary basin drained by the Sokoto-Rima system; the Eastern Highlands harbor Nigeria's elevated peaks like Mount Dimlang along the eastern border; the Niger-Benue Trough is a major structural valley featuring alluvial floodplains; and the Niger Delta is a coastal deposit defined by distributary networks and mangrove vegetation.

Step-by-Step Solution

Analyze the geological structure and location of each physical region.

Identified Sokoto Plains as northwestern sedimentary lowlands, Eastern Highlands as eastern border mountains, Niger-Benue Trough as a central structural valley, and Niger Delta as a southern coastal wetland.

Topography and bedrock composition directly govern the relief features and drainage behaviors of Nigerian regions.

Match each physical region to its defining drainage and relief description.

Paired Sokoto Plains to the Rima system lowland, Eastern Highlands to Vogel Peak, Niger-Benue Trough to the alluvial floodplain valley, and Niger Delta to coastal distributaries.

Each description highlights exclusive landform markers and river configurations specific to that region.

Key Concept

Physical Regions, Relief, and Drainage Systems of Nigeria

Question 3747Question →

The following financial information was extracted from the ledger of Highlife Stores as at 31 December 2025:

Account Item	Amount (₦)
Plant and Machinery	450,000
Trade Debtors	85,000
Bank Overdraft	30,000
Closing Inventory	65,000
Trade Creditors	45,000
Prepaid Insurance	10,000
Accrued Rent	15,000

What is the working capital of Highlife Stores as at 31 December 2025?

₦70,000

₦80,000

₦100,000

₦520,000

Show answer & explanation

Answer: ₦70,000

Answer

The working capital of Highlife Stores is ₦70,000.

Working capital is calculated as total current assets minus total current liabilities. Summing trade debtors (₦85,000), closing inventory (₦65,000), and prepaid insurance (₦10,000) gives total current assets of ₦160,000. Summing bank overdraft (₦30,000), trade creditors (₦45,000), and accrued rent (₦15,000) gives total current liabilities of ₦90,000. Deducting current liabilities from current assets produces ₦70,000.

Step-by-Step Solution

Identify and sum all Current Assets

Current Assets = Trade Debtors (₦85,000) + Closing Inventory (₦65,000) + Prepaid Insurance (₦10,000) = ₦160,000.

Current assets comprise short-term resources convertible to cash within one year. Plant and Machinery is a non-current asset and must be excluded.

Identify and sum all Current Liabilities

Current Liabilities = Bank Overdraft (₦30,000) + Trade Creditors (₦45,000) + Accrued Rent (₦15,000) = ₦90,000.

Current liabilities are short-term obligations payable within one year, including bank overdrafts, trade creditors, and accrued expenses.

Compute Working Capital (Net Current Assets)

Working Capital = Total Current Assets - Total Current Liabilities = ₦160,000 - ₦90,000 = ₦70,000.

Working capital measures short-term liquidity by finding the difference between current assets and current liabilities.

Key Concept

Working Capital Calculation (Current Assets minus Current Liabilities)

Estimated Time:1m 30s

Question 3748Question →

Agricultural runoff carrying synthetic fertilizers into rivers and lakes causes severe water degradation through eutrophication. Arrange the following stages of eutrophication in the correct sequential order from the initial nutrient influx to the eventual ecological collapse:

Drag items to arrange them in the correct order

Show answer & explanation

Answer

The correct sequence is: Nutrient enrichment of water bodies by nitrate and phosphate runoff → Rapid proliferation and bloom of algae on the water surface → Aerobic bacterial decomposition of dead organic matter consuming dissolved oxygen → Widespread anoxia leading to massive mortality of fish and aquatic organisms.

Eutrophication begins with the influx of nutrient-rich runoff (nitrates and phosphates). This triggers an explosive growth of algae (algal bloom). When the algae die, aerobic bacteria decompose the organic biomass, depleting the water body's dissolved oxygen. Finally, the resulting oxygen deficiency (anoxia) leads to widespread mortality among aquatic organisms.

Step-by-Step Solution

Identify the initial anthropogenic cause of degradation

Agricultural runoff introduces excess nitrates and phosphates into aquatic systems.

Nutrient influx acts as the catalyst for the eutrophication process.

Determine the primary biological response to excess nutrients

Algae consume these excess nutrients and multiply exponentially at the surface.

Nitrogen and phosphorus are limiting growth factors for surface algae.

Trace the biochemical decay process following algal death

Bacteria break down the massive biomass of dead algae, depleting dissolved oxygen.

Aerobic respiration by decomposers consumes oxygen faster than it can re-aerate from the atmosphere.

Establish the ultimate environmental impact on aquatic fauna

Dissolved oxygen levels drop to zero (anoxia), resulting in fish kills.

Fish and macroinvertebrates require minimum levels of dissolved oxygen for survival.

Key Concept

Eutrophication and aquatic degradation sequence

Question 3749Question →

In the arid and semi-arid northern regions of Nigeria, such as Kano and Jigawa states, fast-moving winds contribute significantly to topsoil loss and desert encroachment. To mitigate this degradation, lines of drought-tolerant trees and shrubs are planted perpendicular to the prevailing wind direction. Which environmental conservation technique is being implemented in this scenario?

Shelterbelts

Terracing

Contour bunding

Crop rotation

Show answer & explanation

Answer: Shelterbelts

Answer

The correct conservation technique is the establishment of shelterbelts.

The correct response identifies shelterbelts, which are engineered rows of trees planted across the path of prevailing winds in dry regions like Northern Nigeria to slow down wind movement, trap blowing soil particles, and check the expansion of desert conditions.

Step-by-Step Solution

Analyze the environmental problem described in the scenario

The issue involves severe wind erosion, topsoil loss, and desertification in semi-arid northern Nigeria.

Identifying the primary agent of degradation (wind) narrows down the suitable conservation strategy.

Evaluate the mechanism of the described technique

Planting trees perpendicular to prevailing winds acts as a physical barrier that reduces wind velocity at ground level.

Biological barriers designed to check wind speed are categorized specifically as shelterbelts or windbreaks.

Distinguish shelterbelts from water-erosion and soil-fertility conservation techniques

Techniques like terracing and contour bunding target water runoff on slopes, whereas crop rotation targets nutrient replenishment.

This confirms that shelterbelts are the unique biological solution tailored for wind erosion control.

Key Concept

Shelterbelts and Windbreaks for Desertification Control

Estimated Time:1m 0s

Question 3750Question →

Match each world climate type on the left with its primary controlling atmospheric mechanism and precipitation characteristics on the right.

Click a left item, then click its matching right item

Show answer & explanation

Answer

Mediterranean climate matches alternating summer subtropical high-pressure and winter westerlies; Tropical Wet-and-Dry climate matches seasonal ITCZ movement; Temperate Continental climate matches extreme thermal continentality; Marine West Coast climate matches year-round onshore westerlies.

Each climate type corresponds directly to its dominant atmospheric driver: Mediterranean climate matches summer subtropical highs and winter westerlies; Tropical Wet-and-Dry matches seasonal ITCZ shifts; Temperate Continental matches landmass continentality; and Marine West Coast matches persistent onshore westerlies.

Step-by-Step Solution

Analyze the atmospheric mechanisms controlling Mediterranean climates.

Summer drought is caused by the poleward shift of subtropical anticyclones, while winter rainfall originates from cyclonic depressions embedded in shifting westerly winds.

Seasonal migration of global pressure belts alters dominant air masses over

30^\circ\text{--}40^\circ

western continental margins.

Determine the atmospheric driver for Tropical Wet-and-Dry (Savanna) environments.

Precipitation alternates between heavy convective summer rain under the ITCZ and prolonged winter dry conditions when trade winds dominate.

The thermal equator and ITCZ track maximum solar zenith across tropical latitudes.

Evaluate the primary control over Temperate Continental (Subarctic) climatic extremes.

Distance from oceans leads to rapid land surface heating and cooling, yielding massive seasonal temperature ranges and intense winter cold.

Land masses have a lower specific heat capacity than marine water bodies.

Identify the oceanic control on Marine West Coast regions.

Continuous onshore westerly flow supplies frequent maritime polar air masses, keeping summer temperatures cool, winter temperatures mild, and precipitation well distributed throughout the year.

Onshore wind flow buffers thermal extremes and maintains atmospheric moisture.

Key Concept

Atmospheric Circulation and Global Climatic Controls

Question 3751Question →

Chidi operates a retail store and compiled the following financial items at the end of his trading period:

- Fixtures and Fittings: $\text{₦}150,000$
- Office Equipment: $\text{₦}90,000$
- Stock of Goods: $\text{₦}45,000$
- Trade Debtors: $\text{₦}30,000$
- Cash in Hand: $\text{₦}5,000$
- Trade Creditors: $\text{₦}25,000$
- Bank Overdraft: $\text{₦}10,000$
- 5-Year Bank Loan: $\text{₦}60,000$

What is the total value of Chidi's working capital in Naira?

Show answer & explanation

Answer: 45000

Answer

The total value of Chidi's working capital is 45,000 Naira.

Working capital is calculated as Total Current Assets minus Total Current Liabilities. Total Current Assets consist of Stock of Goods (₦45,000), Trade Debtors (₦30,000), and Cash in Hand (₦5,000), which equal ₦80,000. Total Current Liabilities consist of Trade Creditors (₦25,000) and Bank Overdraft (₦10,000), which equal ₦35,000. Subtracting liabilities from assets yields ₦80,000 - ₦35,000 = ₦45,000.

Step-by-Step Solution

Classify current assets from the given financial items

Current Assets = Stock of Goods (₦45,000) + Trade Debtors (₦30,000) + Cash in Hand (₦5,000) = ₦80,000

Current assets are items held for less than one accounting year that can be converted into cash within the normal operating cycle.

Classify current liabilities from the given financial items

Current Liabilities = Trade Creditors (₦25,000) + Bank Overdraft (₦10,000) = ₦35,000

Current liabilities are short-term debts due within one accounting period. Bank overdraft is classified as a current liability, while the 5-year loan is a non-current liability.

Subtract Total Current Liabilities from Total Current Assets to determine Working Capital

Working Capital = ₦80,000 - ₦35,000 = ₦45,000

Working capital (net current assets) measures operational liquidity by showing the excess of liquid assets over short-term obligations.

Key Concept

Working Capital Calculation and Balance Sheet Classification

Question 3752Question →

A sole trader extracted a trial balance on 31st December 2025 showing Insurance Expense of $\text{N}48,000$ . Additional information reveals that this figure includes an annual insurance premium of $\text{N}24,000$ paid for the year ending 31st March 2026. What amount should be charged to the Profit and Loss Account for insurance for the year ended 31st December 2025?

₦42,000

₦54,000

₦48,000

₦24,000

Show answer & explanation

Answer: ₦42,000

Answer

The amount to be charged to the Profit and Loss Account for insurance for the year ended 31st December 2025 is ₦42,000.

The correct option is ₦42,000 because 3 months of the annual policy (January to March 2026) fall into the next financial year. Calculating

\frac{3}{12} \times \text{N}24,000

gives a prepayment of ₦6,000. Subtracting ₦6,000 from the total trial balance amount of ₦48,000 gives the net expense of ₦42,000 for the year ended 31st December 2025.

Step-by-Step Solution

Determine the unexpired prepaid period relating to the next accounting period.

The annual policy extends from 1st April 2025 to 31st March 2026. The period from 1st January 2026 to 31st March 2026 equals 3 months prepaid.

Accrual concept requires matching expenses to the period in which they are incurred.

Calculate the prepaid portion of the insurance premium.

\text{Prepaid Insurance} = \frac{3}{12} \times \text{N}24,000 = \text{N}6,000

Only 9 months of the annual premium relate to the current financial year.

Deduct the prepaid insurance from the total cash paid as shown in the trial balance.

\text{Insurance Charge} = \text{N}48,000 - \text{N}6,000 = \text{N}42,000

Prepaid expenses must be subtracted from total trial balance expense to determine the net profit and loss expense.

Key Concept

Matching concept and expense prepayment adjustment

Question 3753Question →

Small-scale enterprises are generally able to adapt more rapidly to sudden shifts in market demand than large-scale firms primarily due to their simple organizational structure and short decision-making channels.

True

False

Show answer & explanation

Answer: True

Answer

True

Small-scale enterprises possess high operational flexibility because the owner-manager directly supervises day-to-day activities and can make swift strategic adjustments without requiring approval from boards or executive committees.

Step-by-Step Solution

Analyze the structural characteristics of small-scale versus large-scale production units.

Small-scale firms have streamlined managerial structures with direct owner control, whereas large-scale firms feature multi-tiered management hierarchies.

The scale of production determines organizational complexity and decision-making speed.

Evaluate how managerial structure impacts responsiveness to market changes.

Direct oversight by small-scale business owners removes procedural red tape, allowing quick product modifications and policy changes.

Fewer decision levels decrease the time required to implement operational adjustments.

Determine the validity of the assertion.

Operational flexibility and rapid decision-making are recognized competitive advantages of small-scale production.

The statement correctly highlights a primary strength of small-scale enterprises over large-scale producers.

Key Concept

Operational flexibility and decision-making speed in small-scale production

Question 3754Question →

A cost accountant is reviewing the components of a Manufacturing Account for a furniture manufacturing firm. Match each specific production cost item or adjustment on the left with its appropriate treatment in the Cost of Production schedule on the right.

Click a left item, then click its matching right item

Show answer & explanation

Answer

Royalty paid per unit of item produced matches with direct expense in Prime Cost; Factory supervisor's salary and plant depreciation matches with indirect manufacturing costs under Factory Overheads; Net decrease in Work-in-Progress matches with being added to Prime Cost and Factory Overheads; Carriage inwards on raw materials matches with being added to direct materials cost to find cost of raw materials consumed.

Each item is correctly matched according to standard cost accounting rules for manufacturing accounts: Carriage inwards adds to raw materials cost, royalties form part of direct expenses within Prime Cost, supervisory salaries and plant depreciation are factory overheads, and a net decrease in WIP increases the overall cost of production.

Step-by-Step Solution

Classify direct costs

Identify that raw material carriage inwards increases the raw material purchase cost, while unit-based production royalties are direct expenses forming part of Prime Cost.

Direct costs are expenses directly traceable to the unit of output.

Classify indirect costs

Group factory supervisor salaries and plant depreciation into Factory Overheads.

Indirect manufacturing costs support production but cannot be assigned directly to individual units.

Apply Work-in-Progress adjustment rules

Determine that a net decrease in WIP (

Opening\ WIP > Closing\ WIP

) represents additional cost absorbed during the period, thereby increasing the Cost of Production.

Cost of Production = Prime Cost + Factory Overheads + Opening WIP - Closing WIP.

Key Concept

Preparation of Manufacturing Account and Cost of Production

Estimated Time:1m 30s

Question 3755Question →

Match each environmental conservation technique on the left with its primary management function on the right.

Click a left item, then click its matching right item

Show answer & explanation

Answer

Afforestation matches with planting trees in non-forested areas to create carbon sinks and prevent land degradation; Terracing matches with constructing stepped platforms on steep hillslopes to retard surface runoff; Environmental Impact Assessment (EIA) matches with evaluating prospective ecological risks before initiating developmental projects; Effluent Treatment matches with purifying industrial liquid waste before discharging it into water bodies.

Each technique corresponds to its core conservation mechanism: Afforestation establishes tree cover on new land; Terracing reduces erosion on steep terrain through stepped slopes; Environmental Impact Assessment (EIA) evaluates ecological risks prior to project commencement; and Effluent Treatment neutralizes harmful industrial liquid waste before disposal.

Step-by-Step Solution

Categorize each conservation technique by its functional domain (biological, physical/mechanical, administrative/legislative, industrial pollution control).

Afforestation is biological, Terracing is mechanical soil control, EIA is administrative policy, and Effluent Treatment is industrial waste management.

Classifying techniques helps align them accurately with their target environmental applications.

Match each technique with its specific operational mechanism.

Afforestation pairs with tree planting; Terracing pairs with stepped slope construction; EIA pairs with pre-project risk evaluation; Effluent Treatment pairs with liquid waste purification.

Each technique directly addresses a distinct form of environmental risk or degradation.

Key Concept

Functional classification and application of biological, mechanical, administrative, and industrial environmental conservation methods.

Estimated Time:1m 30s

Question 3756Question →

Ade Manufacturing Enterprise provided the following extract from its records for the year ended 31st December 2025:

Financial Item	Amount (\text{NGN})
Sales of finished goods	$650{}000$
Opening stock of finished goods	$50{}000$
Cost of production transferred from Manufacturing Account	$380{}000$
Closing stock of finished goods	$60{}000$
Rent paid	$40{}000$
General administrative expenses	$36{}000$
Selling and distribution expenses	$25{}000$

Additional Information:
At 31st December 2025, rent accrued amounted to $\text{NGN } 4{}000$ .

What is the Net Profit of Ade Manufacturing Enterprise for the year ended 31st December 2025?

Show answer & explanation

Answer: 175000

Answer

The Net Profit for Ade Manufacturing Enterprise for the year ended 31st December 2025 is NGN 175,000.

The correct Net Profit of NGN 175,000 is obtained by first deriving the Gross Profit of NGN 280,000 (Sales of NGN 650,000 minus COGS of NGN 370,000) and then deducting total period operating expenses of NGN 105,000 (Rent expense of NGN 44,000 including NGN 4,000 accrual, Administrative expenses of NGN 36,000, and Selling & distribution expenses of NGN 25,000).

Step-by-Step Solution

Calculate the Cost of Goods Sold (COGS)

\text{COGS} = \text{NGN } 50{}000 + \text{NGN } 380{}000 - \text{NGN } 60{}000 = \text{NGN } 370{}000

Cost of Goods Sold is obtained by adding the cost of production transferred from the manufacturing account to opening finished goods inventory and subtracting closing finished goods inventory.

Calculate the Trading Gross Profit

\text{Gross Profit} = \text{NGN } 650{}000 - \text{NGN } 370{}000 = \text{NGN } 280{}000

Gross profit is determined by deducting the cost of goods sold from total turnover (sales of finished goods).

Calculate Total Operating Expenses including accruals

\text{Total Expenses} = (\text{NGN } 40{}000 + \text{NGN } 4{}000) + \text{NGN } 36{}000 + \text{NGN } 25{}000 = \text{NGN } 105{}000

Accrued rent at year-end represents an unpaid expense of the current period and must be added to rent paid before aggregating administrative and selling expenses.

Calculate Net Profit

\text{Net Profit} = \text{NGN } 280{}000 - \text{NGN } 105{}000 = \text{NGN } 175{}000

Net Profit is computed by subtracting total operating expenses from the trading gross profit.

Key Concept

Preparation of Trading and Profit & Loss Account for Manufacturing Entities

Question 3757Question →

Match each world climate type listed on the left with its primary atmospheric controlling mechanism and precipitation regime on the right.

Click a left item, then click its matching right item

Show answer & explanation

Answer

Mediterranean Climate matches subtropical high-pressure summer drought and westerly winter rains; Tropical Monsoon Climate matches seasonal wind reversal and heavy summer rainfall; Subarctic Climate matches polar continental air mass dominance with severe winters; Hot Desert Climate matches subtropical high-pressure subsidence and extreme aridity.

Each climate type correctly corresponds to its primary global atmospheric pressure and circulation control mechanism. Mediterranean climates rely on pressure belt oscillations, Tropical Monsoons depend on seasonal thermal wind shifts, Subarctic climates are controlled by high-latitude polar air masses, and Hot Deserts are maintained by subtropical high-pressure subsidence.

Step-by-Step Solution

Analyze the pressure belt shift associated with Mediterranean (Cs) climate zones.

Identify that dry summers stem from subtropical highs and moist winters stem from mid-latitude westerlies.

Mediterranean climates are geographically situated between 30° and 40° latitude, subject to shifting wind systems.

Examine atmospheric mechanisms driving Tropical Monsoon (Am) systems.

Link monsoon regimes to land-sea thermal differentials and seasonal wind shifts.

Differential heating between continents and oceans drives the seasonal inflow of moist air.

Evaluate high-latitude climate dynamics for Subarctic (Dfc) conditions.

Associate continental polar air mass dominance with long, severe cold seasons.

High latitude and continentality limit insolation and trap cold continental air masses.

Identify the primary climatic control forming Hot Deserts (BWh).

Connect low annual precipitation with subtropical high-pressure cell subsidence.

Descending air suppresses convection and cloud formation in trade wind desert regions.

Key Concept

Atmospheric Controls and Köppen Climate Characteristics

Question 3758Question →

The following figures were extracted from the books of Adeola Manufacturing Enterprise for the year ended 31st December 2025:

Cost Component	Amount ( $\text{N}$ )
Prime Cost	$400,000$
Factory Overheads	$100,000$

Finished goods are transferred from the factory to the trading account at market value, calculated at a mark-up of $25\%$ on the total cost of production. What is the manufacturing profit for the year?

\text{N}100,000

\text{N}125,000

\text{N}156,250

\text{N}625,000

Show answer & explanation

Answer: $\text{N}125,000$

Answer

The manufacturing profit for the year is

\text{N}125,000

The correct response of

\text{N}125,000

is determined by first computing total cost of production (Prime Cost of

\text{N}400,000

+ Factory Overheads of

\text{N}100,000 = \text{N}500,000

) and then taking

25\%

of that amount (

0.25 \times \text{N}500,000 = \text{N}125,000

Step-by-Step Solution

Calculate the total cost of production

\text{Total Cost of Production} = \text{Prime Cost} + \text{Factory Overheads} = \text{N}400,000 + \text{N}100,000 = \text{N}500,000

Manufacturing profit is added to the total cost of production to determine the transfer value.

Calculate the manufacturing profit

\text{Manufacturing Profit} = 25\% \times \text{N}500,000 = \text{N}125,000

The mark-up of

25\%

is applied directly to the total cost of production.

Key Concept

Manufacturing profit represents the internal profit earned by the factory when finished goods are transferred to the trading account at market value rather than at cost price.

Estimated Time:1m 30s

Question 3759Question →

Regions characterized by a Mediterranean climate ( $Cs$ ) experience dry summers and mild, wet winters. Which global wind system or pressure belt is primarily responsible for preventing precipitation during the summer months in these regions?

The poleward shift of the Subtropical High-Pressure Belt

The equatorward movement of the Subpolar Low-Pressure Belt

The seasonal overhead passage of the Intertropical Convergence Zone

The intensification of onshore moisture-laden Trade Winds

Show answer & explanation

Answer: The poleward shift of the Subtropical High-Pressure Belt

Answer

The poleward shift of the Subtropical High-Pressure Belt

In summer, the apparent movement of the sun poleward shifts the Subtropical High-Pressure Belt over Mediterranean regions (

30^\circ\text{--}40^\circ

latitude on west coasts). The descending air within this high-pressure system creates stable, dry conditions with minimal cloud formation.

Step-by-Step Solution

Identify the key seasonal precipitation characteristic of the Mediterranean climate (

Cs

The Mediterranean climate is unique for having a distinct dry summer season and wet winter season.

Understanding the seasonal moisture pattern establishes what atmospheric mechanism must be present in summer.

Analyze the pressure system movement during the summer hemisphere's solstice period.

As the sun becomes overhead near the tropic line, global pressure belts shift poleward. The subtropical high-pressure cell moves over latitudes

30^\circ\text{N/S}

40^\circ\text{N/S}

Subtropical high-pressure cells feature descending, anticyclonic air masses that warm adiabatically, preventing condensation and precipitation.

Key Concept

Atmospheric pressure belt migration and Mediterranean summer aridity

Question 3760Question →

During an Environmental Impact Assessment (EIA) for a major industrial development in Nigeria, environmental consultants are tasked with establishing the spatial and temporal boundaries of the study and selecting the crucial environmental impacts that require detailed investigation. Which stage of the EIA procedural sequence does this activity represent?

Screening

Scoping

Baseline data collection

Environmental auditing

Show answer & explanation

Answer: Scoping

Answer

The stage of the EIA process that defines study boundaries and pinpoints critical environmental issues for detailed study is scoping.

The correct answer is scoping. Scoping is designed specifically to set the boundaries of the EIA investigation, consult stakeholders, and pinpoint which potential environmental impacts are significant enough to warrant detailed assessment.

Step-by-Step Solution

Analyze the EIA activity described in the stem.

The activity involves defining spatial/temporal boundaries and identifying key environmental concerns to focus the study.

Establishing the terms of reference and priority impact areas is a critical early procedural step.

Compare the activity against standard EIA procedural stages.

Screening decides if an EIA is needed; Scoping defines what issues to study; Baseline study measures current conditions; Auditing evaluates post-implementation performance.

Matching the definition directly identifies scoping as the correct stage.

Key Concept

Environmental Impact Assessment procedural stages and scoping functionality

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