All practice questions

Question 12161Question →

On a topographical map, a surveyor assesses two observation posts: Post X at an elevation of $750\text{ m}$ and Post Y at an elevation of $900\text{ m}$ , separated by a straight-line distance of $4.0\text{ km}$ . An intervening ridge crest with a summit elevation of $820\text{ m}$ is located exactly $1.5\text{ km}$ along the line of sight from Post X. Assuming a direct line of sight between the two posts, which of the following statements correctly evaluates their intervisibility?

The posts are not intervisible because the elevation of the line of sight at the ridge location is

806.25\text{ m}

, which is below the ridge summit elevation of

820\text{ m}

.

The posts are intervisible because the higher station at Post Y (

900\text{ m}

) completely clears the intervening ridge elevation (

820\text{ m}

).

The posts are intervisible because the mean elevation between the two posts is

825\text{ m}

, which is greater than the intervening ridge elevation of

820\text{ m}

.

The posts are not intervisible because the gradient from Post X to the ridge (

1:21.4

) is steeper than the gradient from the ridge to Post Y (

1:31.25

), causing a convex ground depression.

Show answer & explanation

Answer: The posts are not intervisible because the elevation of the line of sight at the ridge location is $806.25\text{ m}$ , which is below the ridge summit elevation of $820\text{ m}$ .

Answer

The posts are not intervisible because the line of sight elevation at the position of the intervening ridge is

806.25\text{ m}

, which is lower than the ridge crest of

820\text{ m}

.

Intervisibility between two points on a contour map requires that no intervening landform rises above the imaginary straight ray connecting them. Calculating the line of sight height at

1.5\text{ km}

gives

750\text{ m} + \left(\frac{1.5}{4.0} \times 150\text{ m}\right) = 806.25\text{ m}

. Because the intervening ridge reaches

820\text{ m}

, it obstructs the view, making the posts non-intervisible.

Step-by-Step Solution

1

Calculate the total vertical height difference between Post X and Post Y.

Vertical Difference

= 900\text{ m} - 750\text{ m} = 150\text{ m}

.

Establishes the total elevation gain along the

4.0\text{ km}

line of sight.

2

Determine the proportional vertical rise along the line of sight at a distance of

1.5\text{ km}

from Post X.

Proportional Rise

= \frac{1.5\text{ km}}{4.0\text{ km}} \times 150\text{ m} = 0.375 \times 150\text{ m} = 56.25\text{ m}

.

Determines how much elevation the line of sight gains over the distance to the intervening ridge.

3

Calculate the absolute elevation of the line of sight above sea level at the ridge position.

Line of Sight Elevation

= 750\text{ m} + 56.25\text{ m} = 806.25\text{ m}

.

Provides the baseline height of the visual ray path at the obstacle's location.

4

Compare the line of sight elevation with the actual ground elevation of the ridge summit.

Ground Elevation (

820\text{ m}

)

>

Line of Sight Elevation (

806.25\text{ m}

). Intervisibility is obstructed.

If the terrain height is greater than the line of sight height, the view between the two points is blocked.

Key Concept

Intervisibility and Profile Line of Sight Analysis

Question 12162Question →

Kano Logistics Plc has an authorized capital of $5,000,000$ ordinary shares of $\text{₦}0.50$ each. The company issued $3,000,000$ ordinary shares, with $\text{₦}0.40$ per share called up by the directors. If the total calls in arrears amount to $\text{₦}50,000$ , what is the value of the paid-up share capital in Naira?

Show answer & explanation

Answer: 1150000

Answer

The paid-up share capital is ₦1,150,000.

To determine paid-up capital, first calculate called-up capital by multiplying the issued shares (3,000,000) by the called-up price per share (₦0.40), giving ₦1,200,000. Then subtract calls in arrears (₦50,000), which represents unpaid amounts requested from shareholders. This gives a final paid-up share capital of ₦1,150,000.

Step-by-Step Solution

1

Calculate the total called-up share capital

₦1,200,000

Called-up capital is determined by multiplying the number of issued shares (3,000,000) by the called-up amount per share (₦0.40).

2

Deduct calls in arrears from called-up capital to find paid-up capital

₦1,150,000

Paid-up capital represents the actual amount received by the company from shareholders, calculated as called-up capital minus calls in arrears (₦1,200,000 - ₦50,000).

Key Concept

Paid-Up Share Capital Calculation

Question 12163Question →

Adeola dispatched $400$ bags of rice costing $\text{₦}25,000$ per bag to Musa on consignment. Adeola paid freight of $\text{₦}500,000$ and transit insurance of $\text{₦}300,000$ . Upon receiving the goods, Musa paid clearing charges of $\text{₦}200,000$ , godown rent of $\text{₦}150,000$ , and sales promotion expenses of $\text{₦}100,000$ . At the end of the trading period, Musa had sold $300$ bags of rice.

Calculate the total value of the unsold consignment stock in Naira ( $\text{₦}$ ).

Show answer & explanation

Answer: 2750000

Answer

The total value of the unsold consignment stock is ₦2,750,000.

The total value of unsold consignment stock is calculated as the basic cost of the unsold 100 bags (₦2,500,000), plus 25% of the consignor's total freight and insurance expenses (₦200,000), plus 25% of the consignee's direct non-recurring clearing charges (₦50,000). This yields ₦2,750,000. Recurring expenses like godown rent and sales promotion are excluded.

Step-by-Step Solution

1

Determine the quantity of unsold stock and the proportion remaining.

Unsold bags =

400 - 300 = 100

bags. Proportion unsold =

\frac{100}{400} = \frac{1}{4}

or

25\%

.

Stock valuation is performed on the remaining inventory at the close of the period.

2

Calculate the basic cost price of the unsold stock.

Basic cost =

100 \text{ bags} \times \text{₦}25,000 = \text{₦}2,500,000

.

Unsold inventory is initially measured at its original purchase cost.

3

Calculate the proportionate share of the consignor's non-recurring expenses.

Consignor expenses share =

\frac{1}{4} \times (\text{₦}500,000 + \text{₦}300,000) = \text{₦}200,000

.

All freight and insurance costs incurred by the consignor to ship goods are direct non-recurring expenses and must be capitalized into inventory value.

4

Identify and add the proportionate share of consignee's direct non-recurring expenses.

Consignee non-recurring share =

\frac{1}{4} \times \text{₦}200,000 = \text{₦}50,000

.

Clearing charges are direct non-recurring costs required to bring goods into the consignee's possession. Godown rent (₦150,000) and sales promotion (₦100,000) are recurring selling costs and are excluded.

5

Sum the basic cost and all proportionate direct non-recurring expenses.

Total valuation =

\text{₦}2,500,000 + \text{₦}200,000 + \text{₦}50,000 = \text{₦}2,750,000

.

Unsold stock is valued at cost plus proportionate non-recurring expenses incurred in bringing the goods to their present location.

Key Concept

Valuation and Accounting Treatment of Unsold Consignment Stock

Question 12164Question →

Evergreen Social Club maintains a separate Bar Trading Account for its refreshments service. For the year ended 31 December 2025, bar sales were $\text{N}150,000$ , opening bar inventory was $\text{N}20,000$ , bar purchases amounted to $\text{N}95,000$ , and closing bar inventory was valued at $\text{N}25,000$ . Bar steward wages of $\text{N}5,000$ were accrued at the end of the year. What is the net profit from the bar operations to be transferred to the Income and Expenditure Account?

\text{N}55,000

\text{N}65,000

\text{N}45,000

\text{N}60,000

Show answer & explanation

Answer: $\text{N}55,000$

Answer

The net profit from the bar operations to be transferred to the Income and Expenditure Account is

\text{N}55,000

.

The correct net profit is computed by taking total bar revenue of

\text{N}150,000

, subtracting the cost of goods sold of

\text{N}90,000

(

\text{N}20,000 + \text{N}95,000 - \text{N}25,000

) to yield a gross profit of

\text{N}60,000

, and then subtracting the accrued steward wages of

\text{N}5,000

. This leaves a net bar profit of

\text{N}55,000

to be credited to the Income and Expenditure Account.

Step-by-Step Solution

1

Calculate the Cost of Goods Sold for the bar

\text{Cost of Goods Sold} = \text{Opening Inventory} + \text{Purchases} - \text{Closing Inventory} = \text{N}20,000 + \text{N}95,000 - \text{N}25,000 = \text{N}90,000

Determining the direct cost of refreshments sold during the financial period.

2

Calculate the Bar Gross Profit

\text{Gross Profit} = \text{Bar Sales} - \text{Cost of Goods Sold} = \text{N}150,000 - \text{N}90,000 = \text{N}60,000

Evaluating the trading surplus generated before deducting operational expenses.

3

Deduct accrued operating expenses to find Bar Net Profit

\text{Net Profit} = \text{Gross Profit} - \text{Accrued Steward Wages} = \text{N}60,000 - \text{N}5,000 = \text{N}55,000

Applying the accrual concept to charge all period expenses relating to bar management.

Key Concept

Bar Trading Account Profit Determination and Transfer

Question 12165Question →

Town A is situated at longitude $20^\circ\text{W}$ . When the local solar time at Town A is $09:00\text{ AM}$ , the local solar time at Town B is $01:00\text{ PM}$ on the same day. What is the longitude of Town B in degrees East?

Show answer & explanation

Answer: 40

Answer

The longitude of Town B is 40°E.

Town B is 4 hours ahead of Town A, which corresponds to an angular distance of

60^\circ

East (

4 \times 15^\circ

). Traveling

60^\circ

East starting from

20^\circ\text{W}

takes

20^\circ

to reach the Prime Meridian (

0^\circ

), and the remaining

40^\circ

places Town B at

40^\circ\text{E}

.

Step-by-Step Solution

1

Calculate the difference in local solar time between Town A and Town B.

Time difference =

13:00 - 09:00 = 4\text{ hours}

.

Local solar time differences represent angular distance between meridians.

2

Convert the time difference into degrees of longitude.

4\text{ hours} \times 15^\circ/\text{hour} = 60^\circ

longitude difference.

The Earth rotates

360^\circ

in 24 hours, which corresponds to

15^\circ

of longitude per hour.

3

Determine direction and calculate the exact longitude of Town B.

Moving

60^\circ

East from

20^\circ\text{W}

gives

40^\circ\text{E}

.

Because Town B has a later time, it lies to the East. Subtracting

20^\circ

reaches the Prime Meridian (

0^\circ

), leaving

40^\circ

in the Eastern Hemisphere.

Key Concept

Calculating Longitude from Local Solar Time Differences Across Meridians

Estimated Time:1m 30s

Question 12166Question →

Tayo, a sole proprietor, started the financial year with an opening capital of $₦1,200,000$ . During the year, he introduced $₦300,000$ as additional capital and withdrew cash of $₦180,000$ for private use. He also withdrew goods costing $₦45,000$ (having a selling price of $₦54,000$ ) for personal consumption; however, this transaction was erroneously credited to the Sales account at selling price. If the draft net profit reported for the year prior to rectifying this error was $₦510,000$ , what is the true closing capital of the business at the end of the year in Naira ( $₦$ )?

Show answer & explanation

Answer: 1776000

Answer

The true closing capital of the business at the end of the year is

₦1,776,000

.

The correct closing capital is calculated by adjusting the draft net profit for the improper entry and applying the capital equation. First, crediting Sales at selling price inflated profit by

₦54,000

, whereas reducing Purchases at cost price increases profit by

₦45,000

. Thus, net profit is reduced by

₦9,000

to

₦501,000

. Total drawings equal cash drawings of

₦180,000

plus cost of goods withdrawn of

₦45,000

, yielding

₦225,000

. Applying the equation:

₦1,200,000 + ₦300,000 + ₦501,000 - ₦225,000 = ₦1,776,000

.

Step-by-Step Solution

1

Adjust the draft net profit for the error in recording goods withdrawn.

Corrected Net Profit =

₦501,000

Goods withdrawn for personal use must be removed from Purchases at cost price (

₦45,000

), not credited to Sales at selling price (

₦54,000

). Crediting Sales overstated profit by

₦54,000

, while omitting the reduction in Purchases understated profit by

₦45,000

. Net adjustment =

-₦54,000 + ₦45,000 = -₦9,000

. Corrected Net Profit =

₦510,000 - ₦9,000 = ₦501,000

.

2

Determine total drawings made by the proprietor during the year.

Total Drawings =

₦225,000

Drawings comprise both cash taken (

₦180,000

) and the cost price of goods taken (

₦45,000

). Total Drawings =

₦180,000 + ₦45,000 = ₦225,000

.

3

Calculate the closing capital using the capital equity formula.

Closing Capital =

₦1,776,000

Closing Capital = Opening Capital (

₦1,200,000

) + Additional Capital (

₦300,000

) + Corrected Net Profit (

₦501,000

) - Total Drawings (

₦225,000

) =

₦1,776,000

.

Key Concept

Accounting treatment of goods withdrawn for personal use and capital equity equation

Question 12167Question →

On Map A, a straight section of a railway track connecting two transport terminals measures $18.0\text{ cm}$ . Map A is drawn to a statement scale of $2\text{ cm}$ to $1\text{ km}$ . If this identical section of railway is represented on Map B, which is drawn to a Representative Fraction (R.F.) scale of $1 : 150,000$ , what will be the length of the railway track on Map B?

24.0\text{ cm}

6.0\text{ cm}

12.0\text{ cm}

54.0\text{ cm}

Show answer & explanation

Answer: $6.0\text{ cm}$

Answer

The length of the railway track on Map B is

6.0\text{ cm}

.

The correct answer is

6.0\text{ cm}

. The statement scale of

2\text{ cm}

to

1\text{ km}

means that

1\text{ cm}

on Map A represents

0.5\text{ km}

on the ground. A measured length of

18.0\text{ cm}

therefore corresponds to an actual ground distance of

9.0\text{ km}

(

900,000\text{ cm}

). When represented on Map B with an R.F. scale of

1 : 150,000

, the new map distance is calculated by dividing

900,000\text{ cm}

by

150,000

, giving exactly

6.0\text{ cm}

.

Step-by-Step Solution

1

Determine the actual ground distance using the statement scale of Map A.

Map A scale is

2\text{ cm} = 1\text{ km}

, so

1\text{ cm} = 0.5\text{ km}

. Ground distance

= 18.0\text{ cm} \times 0.5\text{ km/cm} = 9.0\text{ km}

.

Before calculating distance on a second map, the actual real-world ground distance must be determined.

2

Convert the ground distance from kilometers to centimeters.

9.0\text{ km} = 9.0 \times 100,000\text{ cm} = 900,000\text{ cm}

.

Map measurements in Representative Fraction (R.F.) calculations require consistent units of measurement.

3

Calculate the map length on Map B using its R.F. scale (

1 : 150,000

).

Map length on Map B

= \frac{\text{Ground Distance}}{\text{Scale Denominator}} = \frac{900,000\text{ cm}}{150,000} = 6.0\text{ cm}

.

Dividing the ground distance in centimeters by the R.F. denominator gives the corresponding distance on the new map.

Key Concept

Multi-step conversion between statement scales, ground distances, and representative fraction (R.F.) map scales

Estimated Time:2m 0s

Question 12168Question →

Arrange the following inner (terrestrial) planets of the solar system in order of INCREASING distance from the Sun (starting with the planet closest to the Sun).

Drag items to arrange them in the correct order

Show answer & explanation

Answer

Mercury → Venus → Earth → Mars

In order of increasing distance from the Sun, the terrestrial planets are Mercury (1st), Venus (2nd), Earth (3rd), and Mars (4th).

Step-by-Step Solution

1

Identify the terrestrial (inner) planets in the solar system

The four inner terrestrial planets are Mercury, Venus, Earth, and Mars.

These four planets lie within the asteroid belt and are composed primarily of rock and metal.

2

Recall their average distances from the Sun

Mercury lies at

0.39\text{ AU}

, Venus at

0.72\text{ AU}

, Earth at

1.00\text{ AU}

, and Mars at

1.52\text{ AU}

.

Distance from the Sun increases systematically outward along their orbits.

3

Arrange the planets from closest to farthest

The correct sequence is Mercury → Venus → Earth → Mars.

This places the planets in ascending order of their orbital radius from the Sun.

Key Concept

Planetary Sequence and Relative Distance from the Sun

Question 12169Question →

A scientific research vessel positioned at longitude $48.5^\circ\text{W}$ records its local solar time as 3:34 p.m. At that exact instant, a terrestrial tracking station records its local solar time as 9:10 a.m. on the same day. What is the longitude of the tracking station in degrees West?

Show answer & explanation

Answer: 144.5

Answer

The longitude of the tracking station is

144.5^\circ\text{W}

.

The difference in local solar time between 3:34 p.m. (15:34) and 9:10 a.m. (09:10) is 6 hours and 24 minutes, or 384 minutes. Dividing 384 minutes by 4 minutes per degree gives a longitude difference of

96^\circ

. Since the tracking station is behind in time relative to the vessel, it must be located west of

48.5^\circ\text{W}

. Adding

96^\circ

westward yields a final longitude of

144.5^\circ\text{W}

.

Step-by-Step Solution

1

Calculate the total time difference between the vessel and the tracking station.

Time difference = 15:34 - 09:10 = 6 hours and 24 minutes = 384 minutes.

Determining the net difference in local time is required to find the angular displacement.

2

Convert time difference in minutes to degrees of longitude.

Longitudinal distance = 384 minutes / 4 minutes per degree = 96 degrees.

Earth rotates

360^\circ

in 24 hours, which corresponds to

1^\circ

of longitude every 4 minutes.

3

Apply the longitudinal directional rule ('West lose, East gain') to find the station's location.

Station longitude = 48.5 degrees W + 96 degrees = 144.5 degrees W.

Since the tracking station's local time is behind the vessel's local time, the station must be positioned further west of the vessel.

Key Concept

Longitude calculation from local solar time differences and Earth's axial rotation rate

Question 12170Question →

Which of the following major African lakes is classified as an endorheic lake, meaning its basin has no outlet to any sea or ocean?

Lake Chad

Lake Victoria

Lake Tanganyika

Lake Malawi

Show answer & explanation

Answer: Lake Chad

Answer

Lake Chad is an endorheic lake in Africa that has no river outlet flowing into a sea or ocean.

Lake Chad is a prominent endorheic lake in Africa located within an internal drainage basin. Water leaving the lake occurs primarily through evaporation and infiltration rather than through an outflowing river to an ocean.

Step-by-Step Solution

1

Define an endorheic (inland drainage) lake

An endorheic lake occupies a closed hydrological basin that retains water and has no surface outflow to an ocean or sea.

Understanding the fundamental classification of drainage basins.

2

Analyze the discharge outlets of the given African lakes

Lake Victoria feeds the Nile River (Mediterranean Sea), Lake Tanganyika feeds the Congo River system (Atlantic Ocean), and Lake Malawi feeds the Zambezi River (Indian Ocean). Only Lake Chad collects river inflow without any external outlet to the sea.

Identifying the outlet pathways of major African lakes.

Key Concept

Endorheic Drainage Basins in Africa

Question 12171Question →

During the month of July, the Inter-Tropical Discontinuity (ITD) reaches its northernmost position over West Africa, situated near latitude $20^\circ\text{N}$ . What is the primary meteorological effect of this displacement on the weather conditions across northern Nigeria?

Northern Nigeria comes under the dominant influence of the moist Tropical Maritime (mT) air mass, ushering in its peak rainy season.

Northern Nigeria is brought under the exclusive control of the dry Tropical Continental (cT) air mass, inducing severe drought conditions.

Northern Nigeria receives a brief August dry spell due to the complete retreat of the South-West Monsoon winds.

Northern Nigeria experiences its lowest annual temperature due to the full effect of the dust-laden Harmattan wind.

Show answer & explanation

Answer: Northern Nigeria comes under the dominant influence of the moist Tropical Maritime (mT) air mass, ushering in its peak rainy season.

Answer

Northern Nigeria comes under the dominant influence of the moist Tropical Maritime (mT) air mass, ushering in its peak rainy season.

In July, the ITD migrates to its furthest northern position near

20^\circ\text{N}

. Because moisture-bearing Tropical Maritime (mT) winds flow from the south beneath the ITD boundary, virtually all of Nigeria—including the far north—is covered by humid air, marking the peak of the northern rainy season.

Step-by-Step Solution

1

Analyze the position of the Inter-Tropical Discontinuity (ITD) in July.

In July, the ITD moves to its northernmost limit (around

20^\circ\text{N}

to

22^\circ\text{N}

).

The seasonal movement of the ITD follows the overhead position of the sun towards the Tropic of Cancer.

2

Determine the dominant air mass south of the ITD.

The moist Tropical Maritime (mT) air mass originating from the South Atlantic lies south of the ITD.

As the ITD pushes north, it pulls the moist South-West Monsoon winds deep into the interior and northern parts of Nigeria.

3

Deduce the resulting weather in northern Nigeria.

Northern Nigeria experiences high relative humidity, heavy cloud cover, and peak annual precipitation.

The deep layer of moisture-laden air promotes convection and precipitation in the northern region.

Key Concept

Inter-Tropical Discontinuity (ITD) and Seasonal Air Mass Movement in Nigeria

Estimated Time:1m 0s

Question 12172Question →

The adjusted cash book of Folake Trading Enterprise showed an overdraft balance of $\text{NGN } 14,800$ as at 31st July 2026. On comparing the adjusted cash book with the bank statement, the following reconciling items were identified:

- Cheques issued to suppliers but not yet presented for payment: $\text{NGN } 6,200$
- Cheques paid into the bank but not yet credited by the bank: $\text{NGN } 4,500$

What is the balance as per the bank statement as at 31st July 2026?

Overdraft of

\text{NGN } 16,500

Overdraft of

\text{NGN } 13,100

Overdraft of

\text{NGN } 4,100

Overdraft of

\text{NGN } 25,500

Show answer & explanation

Answer: Overdraft of $\text{NGN } 13,100$

Answer

Overdraft of

\text{NGN } 13,100

Starting with an adjusted cash book overdraft of

-\text{NGN } 14,800

, unpresented cheques of

\text{NGN } 6,200

are added (reducing the overdraft to

-\text{NGN } 8,600

) and uncredited lodgements of

\text{NGN } 4,500

are deducted, yielding a final bank statement overdraft balance of

\text{NGN } 13,100

.

Step-by-Step Solution

1

Identify the starting balance and nature of the cash book balance

Adjusted Cash Book Balance =

-\text{NGN } 14,800

(overdraft)

An overdraft in the cash book represents a negative/credit balance.

2

Add unpresented cheques to the cash book balance

-\text{NGN } 14,800 + \text{NGN } 6,200 = -\text{NGN } 8,600

Unpresented cheques have been deducted in the cash book but not yet by the bank, so they are added back when moving from cash book to bank statement balance.

3

Deduct uncredited cheques from the result

-\text{NGN } 8,600 - \text{NGN } 4,500 = -\text{NGN } 13,100

Uncredited cheques have been added in the cash book but not yet by the bank, so they are deducted when moving from cash book to bank statement balance.

Key Concept

Reconciliation from Adjusted Cash Book to Bank Statement

Question 12173Question →

In topographical map interpretation, distinct contour patterns uniquely represent specific physical landforms and slope profiles. Match each contour line configuration on the left with the corresponding relief feature it describes on the right.

Click a left item, then click its matching right item

Show answer & explanation

Answer

The correct pairings are: Concentric closed contours decreasing inward match Crater or Depression; Widely spaced top contours becoming densely packed bottom contours match Convex Slope; Twin elevated contour loops separated by a pass match Saddle or Col; Closely packed contours merging into a single line match Vertical Cliff.

Each contour pattern corresponds directly to a unique 3D landform: decreasing inner values represent a crater/depression; wide spacing at upper elevations becoming dense at lower elevations represents a convex slope; twin enclosed summits represent a saddle/col; and coinciding merged lines represent a vertical cliff face.

Step-by-Step Solution

1

Analyze contour value progression for closed loops.

Decreasing values toward the center signify a depression or crater.

Standard hills show increasing values inward; decreasing values indicate a descent into a enclosed hollow.

2

Examine contour spacing density across elevation levels.

Wide spacing at higher elevation transitioning to dense spacing at lower elevation indicates a convex slope.

Contour spacing is inversely proportional to gradient steepness; gentle upper slopes are widely spaced while steep lower slopes are closely spaced.

3

Identify multi-peak structural contour patterns.

Twin contour summits surrounded by an outer ring contour represent a saddle or col.

A saddle is the low point between two higher relief features.

4

Interpret overlapping or coalescing contour lines.

Merged contour lines represent a vertical cliff.

A vertical surface has zero horizontal equivalent distance between different elevation contours.

Key Concept

Relief Representation and Contour Line Pattern Interpretation

Estimated Time:2m 0s

Question 12174Question →

Demographic analysis relies on precise definitions of population metrics and growth dynamics. Match each population concept on the left with its corresponding definition or characteristic feature on the right.

Click a left item, then click its matching right item

Show answer & explanation

Answer

Crude Birth Rate matches the annual live births per 1,000 mid-year population; Rate of Natural Increase matches the birth rate minus death rate growth percentage; Dependency Ratio matches the ratio of dependent age groups to the working-age population; Stage 2 of the Demographic Transition Model matches high birth rates with rapidly falling death rates.

Each demographic concept is matched strictly according to standard demographic definitions: Crude Birth Rate measures live births per 1,000 people; Rate of Natural Increase measures the excess of birth rate over death rate expressed as a percentage without migration; Dependency Ratio compares young and elderly dependents to the 15–64 working population; and Stage 2 of the Demographic Transition Model features high birth rates alongside rapidly declining death rates.

Step-by-Step Solution

1

Identify the standard demographic formula and unit measure for Crude Birth Rate.

Crude Birth Rate measures live births per 1,000 mid-year population.

It measures fertility relative to total population size without age adjustment.

2

Differentiate Rate of Natural Increase from total population growth rate.

Rate of Natural Increase equals (CBR - CDR) / 10, measuring growth without net migration.

Natural increase considers only biological growth factors (births and deaths).

3

Analyze the structural age cohorts that form the Dependency Ratio.

Dependency ratio divides dependent cohorts (aged 0–14 and 65+) by the working cohort (aged 15–64).

It assesses the economic support burdens placed on productive age groups.

4

Examine the mortality and fertility trends associated with Stage 2 of the Demographic Transition Model.

Stage 2 is defined by high birth rates and fast-dropping death rates.

Improvements in healthcare lower mortality quickly while cultural birth preferences persist.

Key Concept

Demographic Concepts and Population Growth Metrics

Question 12175Question →

Sovereign Manufacturing Enterprise extracted the following closing inventory figures and provision balances at the end of its accounting year:

Inventory / Provision Item	Amount ( $\text{₦}$ )
Raw materials inventory	$85,000$
Work-in-progress inventory	$42,000$
Finished goods inventory (at transfer price)	$160,000$
Provision for unrealized profit	$16,000$

What is the net total value of manufacturing inventories to be presented under Current Assets in the Statement of Financial Position (Balance Sheet)?

\text{₦}303,000

\text{₦}287,000

\text{₦}271,000

\text{₦}229,000

Show answer & explanation

Answer: $\text{₦}271,000$

Answer

The net total value of manufacturing inventories presented under Current Assets is

\text{₦}271,000

.

In a manufacturing entity's Statement of Financial Position, all three types of inventory (raw materials, work-in-progress, and finished goods) are reported under Current Assets. Finished goods transferred at a markup must be shown net of the provision for unrealized profit (

\text{₦}160,000 - \text{₦}16,000 = \text{₦}144,000

). Adding raw materials (

\text{₦}85,000

) and work-in-progress (

\text{₦}42,000

) gives

\text{₦}271,000

.

Step-by-Step Solution

1

Calculate the net valuation of finished goods inventory at cost price

Net Finished Goods = Gross Finished Goods - Provision for Unrealized Profit =

\text{₦}160,000 - \text{₦}16,000 = \text{₦}144,000

Finished goods transferred at a markup must be reduced by the provision for unrealized profit so they appear at actual cost in the Statement of Financial Position.

2

Sum all manufacturing inventory components under Current Assets

Total Inventories = Raw Materials + Work-in-Progress + Net Finished Goods =

\text{₦}85,000 + \text{₦}42,000 + \text{₦}144,000 = \text{₦}271,000

All three forms of inventory (raw materials, WIP, finished goods at cost) are combined to show total closing inventory under current assets.

Key Concept

Valuation and presentation of manufacturing inventories and provision for unrealized profit in the balance sheet

Question 12176Question →

In highland regions prone to severe environmental degradation, unsustainable land clearing on steep slopes can set off a cascading eco-geomorphic hazard sequence. Arrange the following stages of this slope failure and hydrological hazard chain in their correct chronological order, from initial human trigger to final downstream impact:

Drag items to arrange them in the correct order

Show answer & explanation

Answer

The correct chronological order of the environmental hazard progression is: Deforestation and clear-cutting of deep-rooted forest vegetation on steep hillside slopes → Rapid infiltration of heavy seasonal rainfall, leading to elevated pore-water pressure and reduced shear strength → Gravitational failure and downslope displacement of saturated regolith as a catastrophic landslide → Deposition of mass movement debris into the narrow valley drainage line, impounding streamflow behind a natural dam → Structural outburst of the unstable debris barrier, releasing a destructive downstream flash flood surge.

The hazard cascade follows a direct cause-and-effect physical sequence: initial vegetation removal destabilizes slope soils; subsequent heavy rainfall saturates the exposed regolith, causing high pore pressure; gravitational slope failure (landslide) displaces soil into the valley river bed; the resulting sediment dam obstructs water flow; and hydraulic pressure ultimately bursts the temporary dam, triggering a downstream flash flood wave.

Step-by-Step Solution

1

Identify the primary human land-use modification that initiates slope instability.

Deforestation on steep slopes strips root cohesion and canopy protection.

Vegetation removal is the foundational trigger altering the physical equilibrium of the hillside.

2

Determine the hydrological mechanism following canopy removal.

Unsheltered soil absorbs intense rainfall, building up high pore-water pressure in the regolith.

Without tree interception and root absorption, rainwater rapidly saturates unanchored surface material.

3

Trace the primary geomorphic response to soil saturation.

The overburdened, saturated regolith slides downslope under gravitational force (landslide).

High pore-water pressure reduces internal shear strength below the threshold of gravitational stress.

4

Analyze the immediate channelized physical consequence in the valley bottom.

Landslide sediment accumulates in the riverbed, forming a temporary debris dam.

Displaced slope mass settles directly across narrow drainage channels, obstructing natural river flow.

5

Evaluate the ultimate secondary hydrological hazard produced downstream.

Hydraulic head pressure behind the debris dam breaches the barrier, sending a surge downstream.

Unconsolidated landslide dams are structurally unstable and collapse rapidly under water pressure.

Key Concept

Cascading geomorphic and hydrological environmental hazards (mass wasting to debris dam outburst floods)

Estimated Time:2m 30s

Question 12177Question →

An aircraft departs from a research station situated at Nigeria's easternmost longitudinal boundary at 14:00 local solar time and flies directly westward along a constant line of latitude to reach an airstrip at the country's westernmost longitudinal border. Assuming a constant flight duration of 2 hours and 30 minutes, what is the local solar time at the western border upon arrival?

15:42

17:18

15:50

16:30

Show answer & explanation

Answer: 15:42

Answer

15:42 (or 3:42 PM local solar time)

Nigeria lies between longitudes

3^\circ\text{E}

and

15^\circ\text{E}

, giving a total longitudinal extent of

12^\circ

. Since

1^\circ

of longitude is equivalent to

4

minutes of time, the time difference across Nigeria's east-west extent is

48

minutes. At takeoff (

14:00

at

15^\circ\text{E}

), the solar time at the western limit (

3^\circ\text{E}

) is

48

minutes earlier (

13:12

). Adding the flight time of

2

hours

30

minutes to

13:12

gives the arrival solar time of

15:42

.

Step-by-Step Solution

1

Identify the longitudinal boundaries of Nigeria and calculate the longitudinal extent.

Nigeria extends from longitude

3^\circ\text{E}

(western limit) to

15^\circ\text{E}

(eastern limit). Longitudinal extent =

15^\circ\text{E} - 3^\circ\text{E} = 12^\circ

.

Solar time difference across geographic space depends strictly on longitudinal distance.

2

Convert the longitudinal extent into a time difference.

12^\circ \times 4\text{ minutes per degree} = 48\text{ minutes}

.

Earth rotates

360^\circ

in

24

hours, which equals

1^\circ

every

4

minutes.

3

Determine the local solar time at the destination (western boundary) at the moment of departure.

Because the destination is

12^\circ

west of the origin, time is behind by

48

minutes:

14:00 - 48\text{ minutes} = 13:12

.

Locations further west experience solar noon and subsequent solar hours later than locations to their east.

4

Add the flight duration to the departure time at the destination.

13:12 + 2\text{ hours } 30\text{ minutes} = 15:42

.

The total elapsed time during flight advances local time at the arrival point.

Key Concept

Longitude, spatial extent, and meridian local solar time relationship for Nigeria's boundary limits.

Estimated Time:2m 0s

Question 12178Question →

An administrative district in West Africa has a total population of $450,000$ people and a total surface area of $3,000\text{ km}^2$ . If $1,000\text{ km}^2$ of the district's land area is arable and used for crop cultivation while the remaining $2,000\text{ km}^2$ is non-arable, what is the physiological population density of this district?

450\text{ persons per km}^2

150\text{ persons per km}^2

225\text{ persons per km}^2

0.0022\text{ km}^2\text{ per person}

Show answer & explanation

Answer: $450\text{ persons per km}^2$

Answer

The physiological population density of the district is

450\text{ persons per km}^2

.

Physiological density is defined as the ratio of total population to the area of arable land. Dividing the total population of

450,000

inhabitants by the

1,000\text{ km}^2

of arable land yields

450\text{ persons per km}^2

.

Step-by-Step Solution

1

Identify the given demographic and land area values

Total population =

450,000

; Total land area =

3,000\text{ km}^2

; Arable land area =

1,000\text{ km}^2

.

Physiological density specifically relates population to arable (cultivable) land.

2

Apply the physiological density formula

\text{Physiological Density} = \frac{\text{Total Population}}{\text{Arable Land Area}} = \frac{450,000}{1,000\text{ km}^2} = 450\text{ persons per km}^2

Unlike arithmetic density, physiological density evaluates population pressure specifically on agricultural land resources.

Key Concept

Physiological Population Density vs Arithmetic Population Density

Estimated Time:1m 30s

Question 12179Question →

Adeleke Traders consigned $300$ boxes of merchandise costing $\text{₦}8,000$ per box to Danjuma & Sons. Adeleke Traders paid $\text{₦}120,000$ for freight and transit insurance. Danjuma & Sons paid landing charges of $\text{₦}60,000$ and warehouse rent of $\text{₦}40,000$ . Danjuma & Sons sold $240$ boxes at $\text{₦}12,000$ per box and earned an ordinary commission of $5\%$ and a del-credere commission of $2.5\%$ on total sales. A credit customer defaulted, creating a bad debt of $\text{₦}35,000$ . Before sales commenced, Danjuma & Sons had remitted a cash advance of $\text{₦}500,000$ . What is the net amount (in $\text{��}$ ) remitted by Danjuma & Sons to settle their account in Adeleke Traders' ledger?

Show answer & explanation

Answer: 2064000

Answer

The net amount remitted by Danjuma & Sons to settle the consignee ledger account is ₦2,064,000.

In the consignor's books, the Consignee Personal Account is debited with gross sales proceeds (₦2,880,000) and credited with advance payments (₦500,000), expenses paid by the consignee (₦100,000), and commissions earned (₦216,000). Because a del-credere commission was granted, bad debts of ₦35,000 are borne by the consignee and excluded from this ledger account. The resulting credit balance cleared by bank draft is ₦2,064,000.

Step-by-Step Solution

1

Calculate the gross sales revenue credited to the Consignee Account

₦2,880,000

The consignee is debited with the total proceeds realized from selling 240 boxes at ₦12,000 each.

2

Calculate total commission entitlement (ordinary plus del-credere)

₦216,000

Ordinary commission (5%) = ₦144,000; Del-credere commission (2.5%) = ₦72,000. Total = ₦216,000.

3

Sum expenses incurred by the consignee

₦100,000

Landing charges (₦60,000) and warehouse rent (₦40,000) paid by Danjuma & Sons are recoverable from the consignor.

4

Apply del-credere accounting rule for bad debts

Bad debt of ₦35,000 is ignored in consignor's ledger

Del-credere commission transfers credit default risks to the consignee; thus, bad debts are not credited to the Consignee Account.

5

Deduct advance payment, consignee expenses, and commission from gross sales

₦2,064,000

Net Remittance = Gross Sales (₦2,880,000) - Advance (₦500,000) - Consignee Expenses (₦100,000) - Commission (₦216,000) = ₦2,064,000.

Key Concept

Preparation of Consignee Personal Account under Del-Credere Commission Agreement

Estimated Time:1m 30s

Question 12180Question →

Jos Head Office operates a dependent branch in Bauchi, supplying all goods at cost price. For the financial year ended 31 December 2025, the branch records show the following details:

- Opening inventory at branch: ₦15,000
- Goods sent to branch: ₦120,000
- Goods returned by branch to Head Office: ₦8,000
- Total cash sales at branch: ₦150,000
- Closing inventory at branch: ₦22,000

What is the gross profit realized by the Bauchi branch for the year?

₦45,000

₦29,000

₦23,000

₦75,000

Show answer & explanation

Answer: ₦45,000

Answer

The gross profit realized by the Bauchi branch for the year is ₦45,000.

To calculate the gross profit for a dependent branch accounted for at cost price, first find the cost of goods available for sale by adding opening inventory (₦15,000) to goods sent (₦120,000) and subtracting goods returned to Head Office (₦8,000), giving ₦127,000. Next, subtract closing inventory (₦22,000) to get the cost of goods sold of ₦105,000. Finally, deduct cost of goods sold from total cash sales (₦150,000) to obtain a gross profit of ₦45,000.

Step-by-Step Solution

1

Calculate the net goods supplied to the branch

₦120,000 - ₦8,000 = ₦112,000

Goods returned to Head Office reduce the total cost of stock sent to the branch.

2

Determine the Cost of Goods Available for Sale

₦15,000 + ₦112,000 = ₦127,000

Opening inventory is added to net goods supplied to determine total inventory available.

3

Calculate the Cost of Goods Sold (COGS)

₦127,000 - ₦22,000 = ₦105,000

Closing inventory is subtracted from goods available for sale to find the cost of items sold.

4

Compute Branch Gross Profit

₦150,000 - ₦105,000 = ₦45,000

Gross profit is calculated as Total Sales minus Cost of Goods Sold.

Key Concept

Branch Trading Account at Cost Price

Answer

Step-by-Step Solution

Key Concept

Common Mistakes

Answer

Step-by-Step Solution

Key Concept

Common Mistakes

Answer

Step-by-Step Solution

Key Concept

Common Mistakes

Answer

Step-by-Step Solution

Key Concept

Common Mistakes

Answer

Step-by-Step Solution

Key Concept

Common Mistakes

Answer

Step-by-Step Solution

Key Concept

Common Mistakes

Answer

Step-by-Step Solution

Key Concept

Common Mistakes

Answer

Step-by-Step Solution

Key Concept

Common Mistakes

Answer

Step-by-Step Solution

Key Concept

Common Mistakes

Answer

Step-by-Step Solution

Key Concept

Common Mistakes

Answer

Step-by-Step Solution

Key Concept

Common Mistakes

Answer

Step-by-Step Solution

Key Concept

Common Mistakes

Answer

Step-by-Step Solution

Key Concept

Common Mistakes

Answer

Step-by-Step Solution

Key Concept

Common Mistakes

Answer

Step-by-Step Solution

Key Concept

Common Mistakes

Answer

Step-by-Step Solution

Key Concept

Common Mistakes

Answer

Step-by-Step Solution

Key Concept

Common Mistakes

Answer

Step-by-Step Solution

Key Concept

Common Mistakes

Answer

Step-by-Step Solution

Key Concept

Common Mistakes

Answer

Step-by-Step Solution

Key Concept