Tüm alıştırma soruları

Which of the following landforms is created by wind abrasion cutting into steep-sided, narrow ridges and furrows aligned parallel to the prevailing wind direction in arid regions?

Match each African climatic zone on the left with its defining temperature and precipitation characteristic on the right.

Adeola Traders Ltd. acquired a standard commercial accounting application to manage its general ledger. To accommodate its specific invoice layout and reporting needs, the vendor adjusted existing program configuration parameters and added custom template extensions without modifying or rewriting the underlying primary source code. Which type of accounting software does this arrangement represent?

In an agricultural district in West Africa, prolonged seasonal droughts and declining crop yields have prompted a massive out-migration of young working-age adults to coastal industrial cities. Which of the following best evaluates the primary demographic and economic consequence of this migration stream on the rural source community?

Arrange the following stages of alpine glacial landform evolution in sequential order from the initial pre-glacial hollow to the final alpine peak landform.

On 1st April 2025, Horizon Ltd issued $\text{₦}800,000$, $12\%$ debentures at a discount of $5\%$. Interest is payable semi-annually on 30th September and 31st March. What is the total amount of debenture interest (in $\text{₦}$) to be charged to the Profit and Loss Account for the financial year ended 31st December 2025?

Zenith Trading Plc has an issued ordinary share capital of $\text{₦}1,500,000$ made up of shares with a nominal value of $\text{₦}0.50$ each. The directors decide to issue rights to existing shareholders on the basis of $1$ new share for every $3$ shares held at an issue price of $\text{₦}0.80$ per share. If all shareholders fully subscribe to the rights issue, what is the total amount of cash proceeds received by the company?

A manufacturing company's accounting department wants to ensure that any unauthorized modification of ledger records can be traced back to the specific user and time of entry. Which data security control directly provides this chronological record of system activities?

Nigeria's transportation network connects interior agricultural and industrial regions with coastal maritime outlets. Which of the following seaports serves as the primary terminus for Nigeria's western railway line and handles the highest volume of the nation's international cargo?

Unlike the Nile and Niger rivers which experience pronounced seasonal fluctuations in volume, the Congo River maintains a remarkably consistent discharge throughout the year. Which of the following geographic factors is primarily responsible for this steady flow regime?

In the extreme northern savanna belt of Nigeria bordering the Niger Republic, agricultural productivity is severely threatened by wind erosion and topsoil desiccation during the long dry season. Which major soil group characterizes this semi-arid zone, and which soil conservation strategy is specifically designed to combat this wind-driven soil loss?

When preparing a company's Statement of Profit or Loss, financial accountants present line items and key profit figures in a standardized vertical structure. How should the following financial deductions and intermediate totals be ordered from the top of the statement down to the final profit for the year?

Kano Allied Products Plc extracted the following balances from its trial balance for the year ended 31 December 2025:

- Gross Profit: ₦500,000
- Rent paid: ₦60,000
- Salaries paid: ₦90,000
- Existing Provision for Doubtful Debts: ₦12,000
- Trade Receivables: ₦160,000

Additional information at year-end:
1. Rent paid includes ₦10,000 prepaid for the next accounting year.
2. Salaries of ₦10,000 are accrued and unpaid.
3. Provision for doubtful debts is to be adjusted to 5% of Trade Receivables.

What is the net profit before taxation to be reported in the Statement of Profit or Loss?

Emeka, a furniture maker, keeps incomplete accounting records for his business. His financial position at the beginning and end of the year 2025 was as follows:

During 2025, Emeka introduced an additional ₦30,000 into the business as capital. He also withdrew ₦25,000 in cash and goods worth ₦15,000 for personal use.

Using the Statement of Affairs method, what is Emeka's net profit for the year ended 31 December 2025?

The accounting records of Bako & Sons, a sole trading business, revealed the following balances at the end of the financial year on 31 December 2025:

- Gross Sales: $\text{₦}140,000$
- Purchases: $\text{₦}85,000$
- Opening Inventory: $\text{₦}15,000$
- Closing Inventory: $\text{₦}18,500$
- Carriage Inwards: $\text{₦}3,500$
- Carriage Outwards: $\text{₦}2,000$
- Returns Inwards: $\text{₦}4,000$
- Returns Outwards: $\text{₦}5,000$

What is the gross profit earned by Bako & Sons for the year?

The following balances were extracted from the books of Zenith Nigeria Plc as at 31st December 2025:

What is the balance of the Retained Earnings (Profit and Loss Account) as at 31st December 2025?

The following financial information was extracted from the single-entry records of Kalu, a sole trader, for the year ended 31 December 2025:

- Opening creditors balance (1 January 2025): $₦24,500$
- Payments made to creditors by cheque: $₦115,000$
- Discount received from suppliers: $₦3,200$
- Returns outwards: $₦4,800$
- Contra set-off with sales ledger: $₦2,500$
- Closing creditors balance (31 December 2025): $₦31,000$

What is the total value of credit purchases for the year in Naira?

Arrange the following key geographical features and locations along the course of the River Niger in sequential order, starting from its source region in West Africa and moving downstream towards its lower course in Nigeria.

A sole trader extracted the following ledger balances and adjustment details at the end of the accounting period:

Additional information at year end:
1. Rent paid includes $\text{N}3,000$ prepaid for the next financial period.
2. Accrued salaries and wages at the end of the year amount to $\text{N}4,000$.
3. A provision for doubtful debts is to be created at $5\%$ of trade debtors.

What is the net profit for the year in Naira ($\text{N}$)?

Which of the following commercial timber species harvested from the equatorial rainforest zone of West and Central Africa is classified as an indigenous tropical hardwood?