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13931 questions

Question 6141Question

A weather station in Ibadan recorded a daily maximum temperature of 34C34^\circ\text{C} and a daily minimum temperature of 22C22^\circ\text{C}. What is the diurnal range of temperature for that day in C{}^\circ\text{C}?

Show answer & explanation

Answer: 12

Answer

12 °C
The diurnal temperature range is found by subtracting the minimum daily temperature from the maximum daily temperature: 34C22C=12C34^\circ\text{C} - 22^\circ\text{C} = 12^\circ\text{C}.

Step-by-Step Solution

1
Identify the recorded daily maximum and minimum temperatures
Maximum temperature = 34C34^\circ\text{C}, Minimum temperature = 22C22^\circ\text{C}
Diurnal range calculation requires the extreme temperature values recorded within a 24-hour period.
2
Calculate the difference between the maximum and minimum temperatures
34C22C=12C34^\circ\text{C} - 22^\circ\text{C} = 12^\circ\text{C}
The diurnal (daily) range of temperature is defined as the arithmetic difference between the highest and lowest temperatures of the day.

Key Concept

Diurnal Temperature Range
Estimated Time:45s
Question 6142Question

Danford Oil Plc has an issued share capital of 1,200,0001,200,000 ordinary shares of 0.50\text{₦}0.50 each and a Share Premium balance of 180,000\text{₦}180,000. The company executes a rights issue of 11 new ordinary share for every 44 shares held at an issue price of 0.80\text{₦}0.80 per share, which is fully subscribed. Immediately thereafter, the company declares a bonus issue of 11 new share for every 66 ordinary shares held, utilizing the Share Premium account. What is the remaining balance in the Share Premium account after both transactions?

Show answer & explanation

Answer: 145000

Answer

The remaining balance in the Share Premium account after both transactions is ₦145,000.
The rights issue adds 300,000 shares and generates a premium of ₦90,000 (300,000 × ₦0.30), bringing the Share Premium account to ₦270,000. The post-rights total of 1,500,000 shares yields 250,000 bonus shares (1 for 6 ratio). The nominal value of the bonus issue is ₦125,000 (250,000 × ₦0.50). Deducting ₦125,000 from the Share Premium account leaves a balance of ₦145,000.

Step-by-Step Solution

1
Determine the number of rights shares issued and the resulting share premium generated.
Rights shares = 1,200,000 ÷ 4 = 300,000 shares. Premium per share = ₦0.80 - ₦0.50 = ₦0.30. Premium generated = 300,000 × ₦0.30 = ₦90,000.
A 1 for 4 rights issue on 1,200,000 shares generates 300,000 new shares, with the excess of issue price over nominal value credited to Share Premium.
2
Calculate the updated Share Premium account balance prior to capitalizing bonus shares.
Updated Share Premium balance = ₦180,000 + ₦90,000 = ₦270,000.
The share premium from the rights issue is added to the initial Share Premium reserve balance.
3
Calculate the total ordinary shares in issue following the rights issue.
Total post-rights issued shares = 1,200,000 + 300,000 = 1,500,000 shares.
Bonus shares are declared after the rights issue is completed, so they apply to the total post-rights share count.
4
Calculate the nominal value of bonus shares issued.
Bonus shares = 1,500,000 ÷ 6 = 250,000 shares. Nominal value of bonus issue = 250,000 × ₦0.50 = ₦125,000.
Bonus shares are allocated at nominal value (₦0.50) without receiving cash payment.
5
Subtract the capitalized bonus share value from the Share Premium account.
Remaining Share Premium = ₦270,000 - ₦125,000 = ₦145,000.
Capitalizing reserves to fund a bonus issue reduces the Share Premium account by the total nominal value of the bonus shares issued.

Key Concept

Accounting Treatment of Rights Issue Premium and Bonus Share Capitalization
Question 6143Question

At 1 January 2025, a trader's Rates Account had a prepaid balance of 35,000\text{₦}35,000. During the financial year ended 31 December 2025, total cash paid for rates was 210,000\text{₦}210,000, which included 45,000\text{₦}45,000 paid for rates covering the first quarter of 2026. As of 31 December 2025, an amount of 15,000\text{₦}15,000 for rates owing for December 2025 had not been paid. What is the net rates expense to be debited to the Profit and Loss Account for the year ended 31 December 2025?

Show answer & explanation

Answer: 215000

Answer

The total rates expense to be debited to the Profit and Loss Account for the year ended 31 December 2025 is ₦215,000.
According to the matching concept, the Profit and Loss Account must reflect only expenses incurred for the specific period. Starting with cash paid (₦210,000), adding the opening prepaid balance (₦35,000) and closing accrued balance (₦15,000), and deducting the closing prepaid balance (₦45,000) yields ₦215,000 as the true expense for 2025.

Step-by-Step Solution

1
Record total cash paid during the current financial year
Cash paid = ₦210,000
This is the base amount paid through the cash book for rates.
2
Add the opening prepaid expense balance
₦210,000 + ₦35,000 = ₦245,000
Prepayments from the previous period relate to consumption in the current period.
3
Deduct the closing prepaid expense balance
₦245,000 - ₦45,000 = ₦200,000
Prepayments made at the end of the year relate to the subsequent accounting period.
4
Add the closing accrued expense balance
₦200,000 + ₦15,000 = ₦215,000
Accrued expenses incurred in the current period must be included under the matching/accrual concept even if unpaid.

Key Concept

Accrual and matching concept applied to expense accounts
Question 6144Question

An airplane departs from Town X, located at longitude 45E45^\circ\text{E}, at 08:30 local time on Tuesday, bound for Town Y, located at longitude 75W75^\circ\text{W}. If the total flight duration is 10 hours, what is the local time and day of arrival at Town Y?

Show answer & explanation

Answer: 10:30 AM on Tuesday

Answer

10:30 AM on Tuesday
The correct arrival time is 10:30 AM on Tuesday. Because Town X (45E45^\circ\text{E}) and Town Y (75W75^\circ\text{W}) are in different hemispheres, their longitudinal distance is 45+75=12045^\circ + 75^\circ = 120^\circ. Dividing by 1515^\circ per hour gives an 8-hour time difference. Since Town Y lies west of Town X, time is subtracted, making the local time at Town Y at the moment of departure 00:30 (12:30 AM) on Tuesday. Adding the 10-hour flight time results in arrival at 10:30 AM on Tuesday.

Step-by-Step Solution

1
Calculate total longitudinal difference between Town X (45E45^\circ\text{E}) and Town Y (75W75^\circ\text{W}).
45+75=12045^\circ + 75^\circ = 120^\circ longitudinal difference.
Locations in opposite hemispheres (East and West) require adding longitudes to find total angular separation.
2
Convert longitudinal difference into time difference using 15=1 hour15^\circ = 1\text{ hour}.
12015=8 hours\frac{120^\circ}{15^\circ} = 8\text{ hours} time difference.
Earth rotates 360360^\circ in 24 hours, which equals 1515^\circ per hour.
3
Determine local departure time at Town Y.
08:308 hours=00:30 (12:30 AM) on Tuesday08:30 - 8\text{ hours} = 00:30\text{ (12:30 AM) on Tuesday}.
Town Y is west of Town X, so local time is behind (subtract time when moving west).
4
Add the flight duration to the local departure time at Town Y.
00:30+10 hours=10:30 AM on Tuesday00:30 + 10\text{ hours} = 10:30\text{ AM on Tuesday}.
Elapsed flight time moves local arrival time forward by 10 hours.

Key Concept

Longitude and local time adjustment across meridians and flight duration
Estimated Time:2m 0s
Question 6145Question

Match each urban geography concept or settlement problem listed on the left with its corresponding defining characteristic or manifestation on the right.

Click a left item, then click its matching right item

Items

Squatter Settlements
Urban Sprawl
Urban Heat Island Effect
Primate City

Matches

Show answer & explanation

Answer

Squatter Settlements match spontaneous housing lacking legal tenure and services; Urban Sprawl matches uncontrolled outward growth into rural fringes; Urban Heat Island Effect matches elevated city temperatures from paved surface thermal absorption; and Primate City matches an urban center disproportionately dominating national population and economy.
Each urban term is accurately matched with its core morphological, environmental, socio-economic, or hierarchical definition.

Step-by-Step Solution

1
Analyze informal housing structures in rapidly growing cities.
Identify squatter settlements as unplanned residential areas built without legal land ownership or municipal infrastructure.
Differentiates structural living conditions from physical land expansion.
2
Evaluate horizontal land-use dynamics at the urban boundary.
Associate urban sprawl with low-density expansion into rural peripheral zones.
Focuses on spatial land transformation surrounding metropolitan regions.
3
Examine microclimatic modifications induced by urban construction materials.
Link the urban heat island effect directly to thermal radiation trapped by concrete and asphalt.
Distinguishes microclimatic environmental issues from demographic distributions.
4
Assess national urban settlement hierarchy and dominance.
Define a primate city as one that overwhelmingly leads the national urban rank-size order.
Establishes macro-level demographic and economic hierarchy relationships.

Key Concept

Urban Settlement Problems and Hierarchical Patterns
Question 6146Question

A forest reserve covers an area of 16 cm216\text{ cm}^2 on a topographical map with a scale of 1:100,0001 : 100,000. If the map is enlarged such that the same forest reserve occupies an area of 64 cm264\text{ cm}^2 on the new map, what is the scale denominator (NN) of the new map, where the scale is expressed as 1:N1 : N?

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Answer: 50000

Answer

The scale denominator of the new map is 50,000.
To find the scale denominator of the enlarged map, first determine the area multiplier by dividing the new map area by the original map area (64 cm2/16 cm2=464\text{ cm}^2 / 16\text{ cm}^2 = 4). Since map area scale is the square of the linear scale multiplier (k2=4k^2 = 4), taking the square root gives the linear factor k=2k = 2. Map enlargement by a linear factor of 22 means the map detail is twice as large, so the new scale denominator is found by dividing the original denominator by 22: 100,000/2=50,000100,000 / 2 = 50,000. The scale of the new map is 1:50,0001 : 50,000.

Step-by-Step Solution

1
Calculate the area scale multiplier
Area multiplier = 64 / 16 = 4
The area scale multiplier is the ratio of the new feature area on the map to its original area on the map.
2
Calculate the linear scale multiplier
Linear multiplier = sqrt(4) = 2
Map area varies as the square of the linear scale multiplier (k^2), so the linear multiplier k is the square root of the area multiplier.
3
Calculate the new scale denominator
New scale denominator N = 100,000 / 2 = 50,000
When a map is enlarged by a linear factor k, its representative fraction denominator is divided by k.

Key Concept

Map Enlargement and Area Scale Calculations
Estimated Time:1m 30s
Question 6147Question

Complete the statement regarding physical site determinants and spatial arrangements of rural settlements by filling in the blanks with the correct geographical terms.

Fill in the blanks below

A rural settlement established on elevated ground such as a natural levee or river terrace to avoid seasonal flooding is classified as a site, and when its growth is physically constrained along the narrow crest of that landform feature, it assumes a settlement pattern.
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Answer

The first blank is 'dry-point' (or drypoint) and the second blank is 'linear' (or ribbon).
In floodplains and low-lying valleys, natural levees provide dry ground above flood levels, making them classic dry-point sites. Dwellings built along the narrow crest of the levee naturally adopt a linear spatial pattern due to physical landform constraints.

Step-by-Step Solution

1
Identify the site characteristic based on physical environmental conditions.
Settlements built on high ground like levees to escape floodwaters are dry-point settlements.
Dry-point sites offer protection and drainage in naturally waterlogged or flood-prone environments.
2
Analyze the spatial morphology imposed by the natural feature.
The narrow, elongated structure of a natural levee ridge forces houses to align sequentially along its crest, forming a linear layout.
Topographical constraints along narrow physical lines impede multi-directional expansion and favor single-axis alignment.

Key Concept

Dry-point site selection and linear settlement morphology
Estimated Time:2m 0s
Question 6148Question

Which of the following elementary surveying instruments is primarily used by geographers during fieldwork to measure vertical angles and determine the slope of a landform?

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Answer: Clinometer

Answer

The clinometer is the instrument primarily used for measuring vertical angles and land slopes.
The clinometer is an elementary surveying instrument designed to measure angles of elevation or depression, enabling field surveyors to calculate gradients and hill slopes accurately.

Step-by-Step Solution

1
Identify the primary parameter being measured in the question.
The target parameter is vertical angles and slope gradient of a hill/landform.
Different surveying instruments measure distinct spatial parameters such as distance, bearing, alignment, or slope.
2
Evaluate candidate surveying instruments against the target parameter.
The clinometer directly measures angular elevation/depression relative to the horizontal plane to calculate slopes.
A clinometer is an optical or mechanical instrument purpose-built for measuring slope angles in physical fieldwork.

Key Concept

Functions of Elementary Surveying Instruments
Question 6149Question

A consumer purchased a sealed container of fruit juice from a supermarket, only to discover that the product was unwholesome, falsely labeled, and lacked an expiration date. Which Nigerian statutory agency has the specific mandate to regulate, inspect, and prosecute offenses related to such unsafe food products?

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Answer: National Agency for Food and Drug Administration and Control (NAFDAC)

Answer

National Agency for Food and Drug Administration and Control (NAFDAC)
The National Agency for Food and Drug Administration and Control (NAFDAC) is the government statutory body mandated to regulate and control the manufacture, importation, exportation, distribution, advertisement, sale, and use of food, drugs, cosmetics, medical devices, chemicals, and packaged water in Nigeria. Therefore, inspecting, seizing unsafe food items, and prosecuting offenders falls directly under its jurisdiction.

Step-by-Step Solution

1
Identify the nature of the consumer grievance in the scenario.
The grievance involves unsafe, falsely labeled, and unwholesome packaged food products lacking expiration dates.
Determining the specific product category helps identify which regulatory agency holds statutory jurisdiction in Nigeria.
2
Match the product category to the appropriate regulatory body's legal mandate.
NAFDAC is specifically established to control, inspect, and regulate food, drugs, cosmetics, and chemicals to protect public health.
While SON handles general industrial quality standards and FCCPC covers overall consumer rights and market competition, food and drug safety regulation specifically falls under NAFDAC.

Key Concept

Functions of Nigerian Consumer Protection Regulatory Agencies
Question 6150Question

Match each drainage pattern type listed on the left with its primary underlying geological control or landform characteristic on the right.

Click a left item, then click its matching right item

Items

Dendritic pattern
Trellis pattern
Radial pattern
Centripetal pattern

Matches

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Answer

Dendritic pattern matches uniformly resistant rock strata; Trellis pattern matches alternating bands of hard and soft rocks with right-angle tributaries; Radial pattern matches streams flowing outward from a central dome; Centripetal pattern matches streams converging inward toward a central basin.
Dendritic drainage develops on uniform rock resistance. Trellis drainage forms where alternating hard and soft rocks cause tributaries to join main streams at right angles. Radial drainage flows outward from a dome peak, and centripetal drainage flows inward toward a central basin.

Step-by-Step Solution

1
Identify structural control for branching patterns
Dendritic pattern pairs with uniformly resistant rock strata due to uniform erosion rates.
Tree-like dendritic networks only form where rock resistance is homogeneous.
2
Identify structural control for rectangular/parallel tributary layouts
Trellis pattern pairs with alternating bands of hard and soft rocks.
Tributaries carve valleys along softer strata and meet main streams near 90-degree angles.
3
Differentiate outward vs inward flow directions
Radial matches outward flow from elevated summits, while centripetal matches inward flow into depressed basins.
Topographic highs shed water in all directions (radial), while topographic depressions collect water (centripetal).

Key Concept

Geological Controls on Drainage Patterns
Question 6151Question

On 12 June, Babatunde purchased goods with a list price of 400,000\text{₦}400,000 from a supplier on credit, subject to a 15%15\% trade discount. On 26 June, he settled the account by issuing a cheque, taking advantage of a 5%5\% cash discount for prompt payment. What is the net amount, in Naira (\text{₦}), entered in the Bank column of Babatunde's three-column cash book?

Show answer & explanation

Answer: 323000

Answer

The net amount entered in the Bank column of the cash book is 323,000 Naira.
The trade discount of 15% reduces the list price of ₦400,000 to an invoice amount of ₦340,000. When settling the account, a 5% cash discount on ₦340,000 (which is ₦17,000) is allowed for prompt payment. Deducting ₦17,000 from ₦340,000 leaves ₦323,000 as the actual cheque payment recorded in the Bank column on the credit side of the three-column cash book.

Step-by-Step Solution

1
Calculate the trade discount
₦60,000
Trade discount is calculated as a percentage of the catalog or list price (15%×400,000=60,00015\% \times \text{₦}400,000 = \text{₦}60,000).
2
Determine the net invoice value to be settled
₦340,000
Trade discount is deducted immediately and is not recorded in the accounting books (400,00060,000=340,000\text{₦}400,000 - \text{₦}60,000 = \text{₦}340,000).
3
Calculate the cash discount received for prompt payment
₦17,000
Cash discount is calculated on the net invoice price after trade discount (5%×340,000=17,0005\% \times \text{₦}340,000 = \text{₦}17,000).
4
Calculate the actual cheque amount paid
₦323,000
The cash book Bank column records the actual net amount paid by cheque after deducting the cash discount (340,00017,000=323,000\text{₦}340,000 - \text{₦}17,000 = \text{₦}323,000).

Key Concept

Distinction and sequential calculation of trade discount and cash discount in the cash book
Estimated Time:1m 30s
Question 6152Question

A commercial enterprise forwards inventory to its dependent branch at an invoice price that reflects a mark-up of 25%25\% on cost. At the close of the financial period, the branch holds a closing inventory valued at an invoice price of N50,000\text{N}50,000. What is the amount of unrealized profit to be credited to the Stock Reserve account?

Show answer & explanation

Answer: N10,000\text{N}10,000

Answer

N10,000\text{N}10,000
The correct answer is N10,000\text{N}10,000. Since inventory is invoiced at cost plus 25%25\%, the profit portion represents 25125=15\frac{25}{125} = \frac{1}{5} (20%20\%) of the invoice price. Applying 20%20\% to the branch closing inventory of N50,000\text{N}50,000 yields N10,000\text{N}10,000 as the unrealized profit element to be provided for in the Stock Reserve account.

Step-by-Step Solution

1
Convert the given mark-up percentage on cost into a margin percentage on invoice price.
Mark-up of 25%25\% (or 14\frac{1}{4}) on cost equals a margin of 11+4=15\frac{1}{1 + 4} = \frac{1}{5} (or 20%20\%) on invoice price.
Because the closing inventory figure is given at invoice price, the profit fraction must be expressed as a proportion of invoice price.
2
Calculate the loading (unrealized profit) in the closing inventory.
Unrealized Profit = N50,000×15=N10,000\text{N}50,000 \times \frac{1}{5} = \text{N}10,000.
Multiplying the margin fraction by the total invoice value extracts the loading component.
3
Identify the accounting adjustment required to eliminate unrealized profit.
The amount credited to the Stock Reserve account is N10,000\text{N}10,000.
Stock Reserve account is credited (and Branch Adjustment account debited) to reduce inventory from invoice price to cost price.

Key Concept

Stock Reserve Calculation on Branch Inventory at Invoice Price
Question 6153Question

In satellite remote sensing and spatial data analysis, resolution attributes determine sensor capability and imagery utility. Match each remote sensing resolution type in Column A with its corresponding defining technical characteristic in Column B.

Click a left item, then click its matching right item

Items

Spatial Resolution
Spectral Resolution
Temporal Resolution
Radiometric Resolution

Matches

Show answer & explanation

Answer

Spatial Resolution matches the ground dimension per pixel; Spectral Resolution matches the specific wavebands captured; Temporal Resolution matches the satellite orbital revisit frequency; Radiometric Resolution matches sensor bit-depth energy sensitivity.
Each resolution type represents a fundamental dimension of satellite imagery: Spatial Resolution determines minimum ground pixel size; Spectral Resolution determines electromagnetic waveband selection; Temporal Resolution measures repeat orbital frequency; Radiometric Resolution determines energy signal quantization bit depth.

Step-by-Step Solution

1
Identify spatial measurement properties in remote sensing.
Spatial resolution corresponds to physical pixel ground coverage dimension.
Pixel size determines spatial detail fine-scale capability.
2
Analyze electromagnetic radiation band sampling.
Spectral resolution corresponds to channel wavelength range and frequency coverage.
Spectral response distinguishes surface materials based on reflectance curves.
3
Determine time-series acquisition frequency.
Temporal resolution corresponds to satellite revisit track schedules.
Revisit intervals govern change-detection spatial monitoring capacity.
4
Evaluate sensor energy quantum quantization level.
Radiometric resolution corresponds to dynamic range bit-depth capacity.
Bit depth determines grayscale intensity level recording precision.

Key Concept

Resolution Parameters in Remote Sensing and GIS Data Acquisition
Estimated Time:2m 0s
Question 6154Question

Kofi and Ama are partners sharing profits and losses in the ratio 3:23:2. On the dissolution of their partnership, the book values of the assets transferred to the Realization Account were: Buildings ₦150,000150,000, Plant and Machinery ₦80,00080,000, Debtors ₦50,00050,000, and Stock ₦30,00030,000. The assets were realized as follows: Buildings ₦180,000180,000, Plant and Machinery ₦70,00070,000, Debtors ₦45,00045,000, and Stock ₦25,00025,000. Dissolution expenses of ₦6,0006,000 were paid. What is Kofi's share of the profit on realization in Naira?

Show answer & explanation

Answer: 2400

Answer

Kofi's share of the realization profit is ₦2,400.
The total realization proceeds from all assets amount to ₦320,000. Subtracting the book value of transferred assets (₦310,000) and the realization expenses (₦6,000) gives a net profit on realization of ₦4,000. Applying Kofi's profit-sharing ratio of 3/5 yields a share of ₦2,400.

Step-by-Step Solution

1
Calculate Total Book Value of Assets
₦310,000
Assets transferred to the Realization Account are debited at their book values: 150,000+80,000+50,000+30,000=310,000150,000 + 80,000 + 50,000 + 30,000 = 310,000.
2
Calculate Total Realized Value of Assets
₦320,000
Gross proceeds from asset sales credited to Realization Account: 180,000+70,000+45,000+25,000=320,000180,000 + 70,000 + 45,000 + 25,000 = 320,000.
3
Determine Net Realization Profit
₦4,000
Net Profit = Total CreditsTotal Debits=320,000(310,000+6,000)=4,000\text{Total Credits} - \text{Total Debits} = 320,000 - (310,000 + 6,000) = 4,000.
4
Apportion Profit to Kofi
₦2,400
Kofi's profit share = 33+2×4,000=2,400\frac{3}{3+2} \times 4,000 = 2,400.

Key Concept

Calculation and distribution of net profit or loss on the Realization Account during partnership dissolution
Estimated Time:1m 30s
Question 6155Question

Match each inventory scenario or accounting adjustment in the final accounts of a sole trader with its correct accounting rule, concept, or financial statement effect.

Click a left item, then click its matching right item

Items

Valuing stock at net realizable value when selling price less completion/selling costs is less than cost price
Overstatement of the closing inventory figure at the end of the accounting period
Carriage inwards incurred on stock brought into the business premises during the period
Double entry presentation of closing inventory in the final financial statements

Matches

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Answer

Valuing stock below cost matches the prudence concept. Overstating closing inventory matches understatement of COGS and overstatement of gross profit. Carriage inwards matches being added to purchases in the Trading Account. Presentation of closing inventory matches deduction in the Trading Account and inclusion under Current Assets in the Balance Sheet.
Each item accurately aligns with core accounting rules under JAMB UTME guidelines: lower of cost and NRV satisfies prudence; closing stock deductions directly impact COGS and gross profit; carriage inwards increases purchase costs in trading accounts; and closing stock appears as both a deduction from available goods in trading and a current asset in the balance sheet.

Step-by-Step Solution

1
Analyze the principle of inventory valuation (Lower of Cost and Net Realizable Value)
Recognize that valuing inventory at NRV when NRV is lower than cost strictly obeys the prudence concept.
Prudence ensures assets and profits are not overstated.
2
Evaluate the arithmetic relationship in the Trading Account: COGS=Opening Stock+Purchases+Carriage InwardsClosing Stock\text{COGS} = \text{Opening Stock} + \text{Purchases} + \text{Carriage Inwards} - \text{Closing Stock}
An overstated closing stock value reduces COGS, which in turn inflates Gross Profit=SalesCOGS\text{Gross Profit} = \text{Sales} - \text{COGS}.
Closing stock has an inverse relationship with COGS and a direct relationship with Gross Profit.
3
Determine the treatment of carriage inwards versus carriage outwards
Carriage inwards is a direct cost of bringing inventory into the business and is added to purchases in the Trading Account.
Carriage outwards is an administrative/selling expense charged to the Profit and Loss Account, whereas carriage inwards belongs in COGS.
4
Confirm the double entry accounting presentation for closing inventory
Debit Closing Inventory Account (Balance Sheet Current Asset), Credit Trading Account (deduction from Cost of Goods Available for Sale).
Ensures matching principle is observed by deferring unsold stock costs to the next financial period.

Key Concept

Valuation and Treatment of Inventory in Final Accounts
Question 6156Question

A pedological survey conducted along a south-to-north transect from the Niger Delta through the Middle Belt to the Sokoto-Katsina plains reveals distinct regional soil characteristics, weathering regimes, and environmental vulnerabilities. Which of the following statements correctly synthesizes the spatial relationship between the predominant soil group of a zone, its primary formation process, and the appropriate soil conservation strategy in Nigeria?

Show answer & explanation

Answer: Ferrallitic soils in the southern rainforest zone are formed through intense leaching and silica removal under high rainfall, requiring cover cropping and minimal tillage, whereas northern Regosols derived from aeolian drift require shelterbelts to combat wind erosion.

Answer

Ferrallitic soils in the southern rainforest zone are formed through intense leaching and silica removal under high rainfall, requiring cover cropping and minimal tillage, whereas northern Regosols derived from aeolian drift require shelterbelts to combat wind erosion.
The correct answer accurately synthesizes the pedological gradient across Nigeria. High precipitation in the southern rainforest belt causes severe leaching (desilication) forming acidic, iron-rich Ferrallitic soils that need cover crops to prevent water erosion. Conversely, the dry northern fringe contains coarse Regosols derived from wind-blown desert sands where tree shelterbelts are critical to reduce wind erosion.

Step-by-Step Solution

1
Analyze the latitudinal soil distribution of Nigeria from south to north.
Southern humid zones feature Ferrallitic soils (Latosols); central savanna belts feature Ferruginous tropical soils; river valleys feature Hydromorphic soils; far northern dry zones feature Regosols and brown soils on aeolian sand drifts.
Rainfall amount and duration decrease northward, governing weathering intensity and soil organic matter.
2
Identify key soil formation processes and degradation threats per zone.
In the high-rainfall south, intense leaching (ferrallitization/desilication) strips bases and leaves iron/aluminum oxides, making topsoil vulnerable to water erosion. In the far north, wind erosion (deflation) attacks coarse, loosely consolidated Regosols.
Leaching requires heavy precipitation, while wind erosion predominates in arid regions with scanty vegetation cover.
3
Match conservation measures to specific regional degradation mechanisms.
Cover cropping and mulch protect southern soils from heavy raindrop impact and sheet wash; afforestation and shelterbelts act as windbreaks in the semi-arid northern borderlands.
Effective soil conservation must target the primary erosive agent (water in the south, wind in the north).

Key Concept

Zonal Soil Types, Weathering Processes, and Regional Soil Conservation in Nigeria
Estimated Time:2m 0s
Question 6157Question

Match each landform feature with its corresponding process of formation and distinct structural characteristic.

Click a left item, then click its matching right item

Items

Yardang
Roche Moutonnée
Barchan
Drumlin

Matches

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Answer

Yardang matches with aeolian wind abrasion producing parallel ridges; Roche Moutonnée matches with glacial erosion combining stoss-side abrasion and lee-side plucking; Barchan matches with aeolian deposition forming a crescent dune with downwind horns; Drumlin matches with glacial deposition molding subglacial till into an oval hill.
Each feature is correctly linked to its primary geomorphic agent (wind or ice), process (erosion or deposition), and distinct structural geometry.

Step-by-Step Solution

1
Classify each landform by agent of erosion or deposition.
Yardang and Barchan are aeolian (wind-formed) features; Roche Moutonnée and Drumlin are glacial (ice-formed) features.
Categorizing by geomorphic agent reduces potential matching combinations.
2
Differentiate between erosional and depositional mechanics for the aeolian pair.
Yardangs are formed by wind abrasion carving rock, while Barchans are depositional sand dunes.
Process mechanics distinguish landforms shaped by wind action.
3
Differentiate between erosional and depositional mechanics for the glacial pair.
Roche Moutonnée is an asymmetrical bedrock outcrop shaped by plucking and abrasion, whereas a drumlin is an elongated hill formed by deposited glacial till.
Morphological orientation relative to ice flow distinguishes glacial landform types.

Key Concept

Classification of landforms by process (abrasion, plucking, deposition) and agent (wind vs. glacier)
Question 6158Question

Match each accounting transaction on the left with its corresponding entry placement and accounting effect in the Purchases Ledger Control Account on the right.

Click a left item, then click its matching right item

Items

Discount received from credit suppliers
Credit purchases during the accounting period
Interest charged by suppliers on overdue accounts
Set-off (contra entry) with the Sales Ledger Control Account

Matches

Show answer & explanation

Answer

Discount received corresponds to debiting the control account to reduce supplier liability; Credit purchases correspond to crediting the control account as the primary increase in accounts payable; Interest charged by suppliers corresponds to crediting the control account as an additional liability charge; Set-off (contra entry) corresponds to debiting the control account to adjust for mutual balances.
Transactions that increase liabilities owed to suppliers (such as credit purchases and overdue interest charged) are credited to the Purchases Ledger Control Account. Conversely, transactions that decrease liabilities owed to suppliers (such as discount received and set-off contra entries) are debited to the control account.

Step-by-Step Solution

1
Identify transactions that increase trade creditors' liability.
Credit purchases and interest charged by suppliers increase the liability.
Purchases Ledger Control Account acts as a total creditors account, where increases in liabilities are credited.
2
Identify transactions that decrease trade creditors' liability.
Discount received and set-offs (contra entries) decrease the liability.
Decreases in creditors' balances must be debited to the control account.
3
Match each transaction to its exact placement rationale.
Left 1 maps to Right 1, Left 2 maps to Right 2, Left 3 maps to Right 3, and Left 4 maps to Right 4.
Matches align strictly with the principles of double entry control accounting.

Key Concept

Purchases Ledger Control Account Debit and Credit Posting Rules
Estimated Time:1m 30s
Question 6159Question

On a topographical map drawn to a scale of 1:50,0001 : 50,000, Point X is situated at an elevation of 150 m150\text{ m} and Point Y is situated at an elevation of 400 m400\text{ m}. If the straight-line distance between Point X and Point Y measured on the map is 5 cm5\text{ cm}, what is the slope gradient between the two points expressed as a percentage?

Show answer & explanation

Answer: 10%10\%

Answer

The slope gradient between Point X and Point Y expressed as a percentage is 10%10\%.
To find the gradient percentage, first calculate the Vertical Interval (VI): 400 m150 m=250 m400\text{ m} - 150\text{ m} = 250\text{ m}. Next, calculate the Horizontal Equivalent (HE): 5 cm×50,000=250,000 cm=2,500 m5\text{ cm} \times 50,000 = 250,000\text{ cm} = 2,500\text{ m}. Expressing VI over HE gives 250 m2,500 m=110\frac{250\text{ m}}{2,500\text{ m}} = \frac{1}{10}. Converting this fraction to a percentage gives 1/10×100%=10%1/10 \times 100\% = 10\%.

Step-by-Step Solution

1
Calculate the Vertical Interval (VI)
VI=400 m150 m=250 m\text{VI} = 400\text{ m} - 150\text{ m} = 250\text{ m}
The Vertical Interval is the difference in elevation between the higher point and lower point.
2
Calculate the Horizontal Equivalent (HE) in meters
HE=5 cm×50,000=250,000 cm=2,500 m\text{HE} = 5\text{ cm} \times 50,000 = 250,000\text{ cm} = 2,500\text{ m}
Multiply the map distance by the scale denominator to find ground distance, then convert centimeters to meters.
3
Compute the slope gradient as a fraction and convert to percentage
Gradient=VIHE=250 m2,500 m=0.10=10%\text{Gradient} = \frac{\text{VI}}{\text{HE}} = \frac{250\text{ m}}{2,500\text{ m}} = 0.10 = 10\%
Gradient percentage is calculated by dividing Vertical Interval by Horizontal Equivalent in identical units and multiplying by 100%100\%.

Key Concept

Slope and Gradient Calculation
Estimated Time:2m 0s
Question 6160Question

Rocks are classified based on their origin, physical characteristics, and economic utility. Which option correctly matches each rock type with its formation process and primary application?

Click a left item, then click its matching right item

Items

Basalt
Chalk
Gneiss
Rock Salt

Matches

Show answer & explanation

Answer

Basalt matches fine-grained extrusive igneous rock used in road aggregate; Chalk matches soft calcareous organic sedimentary rock used for agricultural lime; Gneiss matches high-grade foliated metamorphic rock with distinct mineral bands; Rock Salt matches evaporite chemical sedimentary rock used in chemical industries.
Each rock is matched correctly to its fundamental genetic class: Basalt is an extrusive igneous rock used as road aggregate, Chalk is an organic sedimentary rock used for agricultural lime, Gneiss is a foliated metamorphic rock displaying banded minerals, and Rock Salt is a chemical evaporite sedimentary rock used in industry.

Step-by-Step Solution

1
Identify the origin and characteristics of Basalt.
Basalt is formed from rapid surface cooling of basic molten lava (extrusive igneous) and is economically valuable as road aggregate.
Extrusive volcanic rocks cool quickly, creating fine-grained crystalline textures suited for heavy construction.
2
Identify the origin and characteristics of Chalk.
Chalk forms from compressed calcium carbonate micro-organisms in shallow seas (organic sedimentary) and serves in lime/cement making.
Organically derived rocks consist of accumulated biological remains.
3
Identify the origin and characteristics of Gneiss.
Gneiss forms from intense heat and pressure altering protoliths into banded structures (foliated metamorphic).
High-grade regional metamorphism causes mineral segregation into distinct light and dark layers.
4
Identify the origin and characteristics of Rock Salt.
Rock salt forms through evaporation of saline water bodies (chemical sedimentary evaporite) and is used in industrial chemical processes.
Chemical sedimentary rocks precipitate directly out of saturated aqueous solutions.

Key Concept

Rock Classification by Formation Mode and Economic Importance
Estimated Time:1m 30s
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