Tüm alıştırma soruları

What is the value of $\frac{\log_9 8 \cdot \log_4 25}{\log_3 5}$ ?

\frac{3}{2}

3

\frac{2}{3}

\frac{5}{2}

Cevabı ve açıklamayı göster

Cevap: $\frac{3}{2}$

Cevap

\frac{3}{2}

Applying the power identity

\log_{b^k} a^m = \frac{m}{k} \log_b a

yields

\log_9 8 = \frac{3}{2} \log_3 2

and

\log_4 25 = \log_2 5

. Using change of base,

\log_3 2 \cdot \log_2 5 = \log_3 5

. Thus, the numerator simplifies to

\frac{3}{2} \log_3 5

. Dividing by

\log_3 5

leaves

\frac{3}{2}

.

Adım Adım Çözüm

1

Rewrite logarithmic expressions with base powers in terms of prime bases

\log_9 8 = \log_{3^2} (2^3) = \frac{3}{2} \log_3 2

and

\log_4 25 = \log_{2^2} (5^2) = \frac{2}{2} \log_2 5 = \log_2 5

Applying the logarithmic identity

\log_{b^k} (a^m) = \frac{m}{k} \log_b a

simplifies base powers.

2

Multiply the numerator terms together using the change of base rule

(\log_9 8)(\log_4 25) = \left(\frac{3}{2} \log_3 2\right) \cdot (\log_2 5) = \frac{3}{2} (\log_3 2 \cdot \log_2 5) = \frac{3}{2} \log_3 5$

By change of base,

\log_3 2 \cdot \log_2 5 = \frac{\log 2}{\log 3} \cdot \frac{\log 5}{\log 2} = \frac{\log 5}{\log 3} = \log_3 5

.

3

Divide the numerator result by the denominator

\frac{\frac{3}{2} \log_3 5}{\log_3 5} = \frac{3}{2}

The term

\log_3 5

cancels out from numerator and denominator.

Anahtar Kavram

Change of Base and Exponent Rules for Logarithms

Tahmini Süre:1m 30s

Soru 7042Soru →

Match each prose excerpt on the left with the prevailing atmosphere, spatial setting, or socio-cultural context it establishes on the right.

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Cevap

Each prose excerpt directly corresponds to a distinct atmospheric and environmental context: the Jos mining passage matches the harsh, oppressive labor atmosphere; the Enugu passage matches the vibrant nocturnal commercial context; the creek passage matches the melancholic riverine stagnation; and the courthouse passage matches the tense institutional authority.

Each excerpt establishes a specific atmospheric impression through its imagery: the red dust and sluice gates create an oppressive mining environment; the flickering lamps and chatter establish a lively night market; the mist and rotting canoes produce a somber riverine atmosphere; and the formal robes and ceiling fans establish a rigid court setting.

Adım Adım Çözüm

1

Examine the physical backdrop and sensory details in each excerpt.

Excerpt 1 features red dust, zinc shanties, and harmattan; Excerpt 2 highlights tin lamps, coal dust, and late bargaining; Excerpt 3 focuses on thick mist, mangrove roots, and stagnant water; Excerpt 4 highlights ceiling fans, wool robes, and a magistrate's bench.

Concrete physical markers define the spatial and temporal setting of prose literature.

2

Analyze the emotional tone and atmospheric quality generated by the author's choice of words.

Excerpt 1 conveys exhaustion and harshness; Excerpt 2 conveys lively urban energy; Excerpt 3 conveys stillness and decay; Excerpt 4 conveys formal tension and authority.

Diction and imagery work together to build the prevailing mood or atmosphere.

3

Align each excerpt with its matching atmospheric description.

The mining camp corresponds to harsh seasonal labor, the market to nocturnal commerce, the creek to riverine stagnation, and the court to institutional authority.

Correct alignment requires synthesizing both the physical environment and the emotional mood.

Anahtar Kavram

Analyzing setting, atmosphere, and socio-cultural context in prose literature

Tahmini Süre:1m 30s

Soru 7043Soru →

In a computerized business records management system, which stage of data processing involves capturing raw transaction details and entering them into the computer system?

Input stage

Output stage

Storage stage

Distribution stage

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Cevap: Input stage

Cevap

Input stage

The input stage is the first phase of electronic data processing where raw business facts and sales transactions are converted into machine-readable format and entered into the computer system.

Adım Adım Çözüm

1

Identify the basic functional cycle of computerized data processing.

The standard sequence consists of Input, Processing, Output, and Storage (IPOS).

Understanding the electronic data processing cycle helps classify business operations into their respective stages.

2

Determine which stage corresponds to entering raw business transaction data into the system.

The input stage captures raw transaction data using input devices such as keyboards or barcode scanners and transfers it to the central processor.

Entering initial data into the computer system is defined as the input phase.

Anahtar Kavram

Stages of Computerized Data Processing

Soru 7044Soru →

The Central Bank employs various quantitative and qualitative monetary policy instruments to regulate liquidity and control economic activity. Match each monetary policy instrument in Column I with its corresponding operational mechanism in Column II.

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Cevap

High Bank Rate (Discount Rate) Adjustment matches with increasing commercial bank borrowing costs and lending rates; Open Market Sale of Treasury Certificates matches with directly absorbing liquid reserves by exchanging debt instruments for bank deposits; Special Deposit Call matches with compelling banks to immobilize surplus funds with the central bank; Moral Suasion and Directives matches with using non-statutory persuasion and priority guidelines to influence credit allocation.

Each central bank instrument operates through a distinct economic mechanism: bank rate adjustments manipulate the price of borrowing, open market sales manipulate circulating securities and money supply, special deposits physically lock up excess commercial bank liquidity, and moral suasion qualitatively steers credit distribution.

Adım Adım Çözüm

1

Analyze the quantitative price-based instrument: High Bank Rate (Discount Rate) Adjustment.

Identify that altering the discount rate changes the cost at which commercial banks obtain emergency funds, which directly influences commercial bank loan interest rates.

Bank rate adjustments serve as a benchmark interest rate signaling tighter or looser monetary conditions.

2

Analyze the quantitative open market instrument: Open Market Sale of Treasury Certificates.

Identify that selling securities transfers money from bank reserves to the central bank, directly curtailing liquidity.

Open Market Operations directly alter the monetary base through market transactions.

3

Analyze the supplementary quantitative instrument: Special Deposit Call.

Identify that special deposits impound bank liquidity above statutory reserves, disabling banks from creating credit against those deposits.

Special deposits act as a direct liquidity drain during severe inflationary pressures.

4

Analyze the qualitative instrument: Moral Suasion and Directives.

Identify that moral suasion involves policy guidance, direct consensus-building, and qualitative allocation targets.

Selective controls target credit direction rather than total money volume alone.

Anahtar Kavram

Classification and operational mechanisms of Central Bank monetary policy instruments (Quantitative vs. Qualitative controls).

Soru 7045Soru →

Commercial expansion in a modern economy relies heavily on specialized auxiliary services. Which of the following functions directly promotes the growth of commerce by bridging the time gap between the production of goods and their final consumption?

Warehousing

Extractive production

Direct personal services

Subsistence trading

Cevabı ve açıklamayı göster

Cevap: Warehousing

Cevap

Warehousing promotes commercial growth by providing safe storage for goods, thereby bridging the time gap between production and final consumption.

Warehousing facilitates commercial expansion by holding goods in reserve until they are needed by buyers, overcoming the time barrier inherent in mass production.

Adım Adım Çözüm

1

Identify the primary obstacle to commercial growth described in the stem.

The obstacle is the time lag between when commodities are manufactured and when consumers purchase them.

Production often occurs in anticipation of demand or seasonal harvest, requiring a mechanism to preserve surplus goods.

2

Evaluate the commercial auxiliary service that eliminates this time barrier.

Warehousing stores finished products safely, preventing spoilage while maintaining price stability.

Without warehousing, excess goods would deteriorate or cause severe price collapse in the market.

Anahtar Kavram

Role of Warehousing in Commercial Growth

Soru 7046Soru →

Match each commercial banking service or instrument listed on the left with its appropriate operational application or definition on the right.

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Cevap

Standing Order matches with instructing a bank to pay regular, fixed sums to a named beneficiary; Bank Overdraft matches with permitting a current account holder to draw funds exceeding their credit balance; Credit Transfer matches with settling multiple payments to different accounts using a single payment instruction; Night Safe Facility matches with allowing business owners to securely deposit cash outside normal operating hours.

Each banking term correctly pairs with its authentic operational function: Standing Orders automate fixed recurring payments, Bank Overdrafts provide short-term credit flexibility on current accounts, Credit Transfers execute multi-payee settlements efficiently, and Night Safe Facilities safeguard after-hours business cash deposits.

Adım Adım Çözüm

1

Identify the function of a Standing Order

Linked to automated recurring fixed payments

Standing orders are used by account holders for predictable, fixed recurring bills such as insurance premiums or rent.

2

Identify the function of a Bank Overdraft

Linked to short-term credit drawing beyond account balance

Overdrafts are temporary credit facilities exclusive to current accounts allowing negative balances up to an agreed limit.

3

Identify the function of a Credit Transfer

Linked to single-instruction multi-creditor settlement

Credit transfers simplify bulk transactions, allowing an employer or buyer to pay many entities with one transaction.

4

Identify the function of a Night Safe Facility

Linked to after-hours secure cash deposits

Night safes safeguard retail cash earnings collected after regular bank closing hours.

Anahtar Kavram

Commercial Banks: Functions, Services, and Credit Creation

Soru 7047Soru →

To curb rising inflationary pressures without altering the bank rate, a central bank sells government securities to commercial banks in the open market while simultaneously raising the cash reserve ratio. Which of the following correctly classifies these monetary tools and predicts their combined impact on commercial bank reserves and the money supply?

Quantitative instruments; they decrease commercial banks' excess reserves and contract the total money supply.

Selective instruments; they restrict credit allocations to specific economic sectors and reduce overall bank liquidity.

Quantitative instruments; they increase commercial bank liquidity while maintaining constant credit expansion.

Qualitative instruments; they rely on moral suasion to persuade commercial banks to reduce lending voluntary.

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Cevap: Quantitative instruments; they decrease commercial banks' excess reserves and contract the total money supply.

Cevap

Quantitative instruments; they decrease commercial banks' excess reserves and contract the total money supply.

Open Market Operations (OMO) and the Cash Reserve Ratio (CRR) are quantitative monetary policy instruments because they regulate the overall quantity of money and credit in the financial system. When the central bank sells government securities, commercial banks use their cash balances to pay for them, reducing their excess reserves. Simultaneously, raising the CRR forces banks to sterilize a larger portion of deposit liabilities as required reserves. Together, these actions restrict the credit creation capacity of commercial banks and reduce the total money supply in the economy.

Adım Adım Çözüm

1

Classify the monetary policy instruments described in the scenario.

Both Open Market Operations (selling securities) and Cash Reserve Ratio adjustments are quantitative (general) monetary policy tools.

Quantitative tools regulate the overall volume and availability of credit across the entire banking system rather than directing credit to specific sectors.

2

Determine the impact of central bank sales of government securities.

Commercial banks purchase these securities, causing cash to flow from commercial bank reserves to the central bank.

Selling securities drains excess cash liquidity from the commercial banking sector.

3

Determine the impact of raising the Cash Reserve Ratio (CRR).

Commercial banks must hold a higher percentage of their total deposits as legally required cash reserves.

A higher CRR reduces the proportion of deposits available for lending, effectively reducing the deposit multiplier.

4

Synthesize the overall effect on bank reserves and money supply.

Excess reserves drop significantly, leading to a contraction in credit creation and a decrease in the aggregate money supply.

The combination of absorbing liquid reserves and raising mandatory reserve holdings acts as a restrictive monetary stance to curb inflation.

Anahtar Kavram

Quantitative Monetary Policy Instruments and Liquidity Contraction

Tahmini Süre:2m 0s

Soru 7048Soru →

Evaluate the trigonometric limit:

\lim_{x \to 0} \frac{\cos(3x) - \cos(x)}{x^2}

What is the numerical value of this limit?

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Cevap: -4

Cevap

The numerical value of the limit is -4.

Using either the sum-to-product identity

\cos(3x) - \cos(x) = -2 \sin(2x) \sin(x)

along with standard limits

\lim_{x \to 0} \frac{\sin(kx)}{x} = k

, or applying L'Hôpital's rule twice on the

\frac{0}{0}

form, yields the exact value

-4

.

Adım Adım Çözüm

1

Check the form of the limit by direct substitution

Substituting

x = 0

gives

\frac{\cos(0) - \cos(0)}{0^2} = \frac{1 - 1}{0} = \frac{0}{0}

, an indeterminate form.

Determines whether algebraic transformation or L'Hôpital's rule is required.

2

Transform the numerator using the sum-to-product formula

\cos(3x) - \cos(x) = -2 \sin\left(\frac{3x+x}{2}\right) \sin\left(\frac{3x-x}{2}\right) = -2 \sin(2x) \sin(x)

Converts difference of cosines into product of sines to utilize standard trigonometric limits.

3

Rewrite the fractional expression and apply limit laws

\lim_{x \to 0} \frac{-2 \sin(2x) \sin(x)}{x^2} = -2 \cdot \left(\lim_{x \to 0} \frac{\sin(2x)}{x}\right) \cdot \left(\lim_{x \to 0} \frac{\sin(x)}{x}\right)

Splits

x^2

into

x \cdot x

under each sine function.

4

Evaluate the individual standard limits

\lim_{x \to 0} \frac{\sin(2x)}{x} = 2 \quad \text{and} \quad \lim_{x \to 0} \frac{\sin(x)}{x} = 1

Applies the known fundamental trigonometric limit rule

\lim_{u \to 0} \frac{\sin(au)}{u} = a

.

5

Calculate the final product

-2 \times 2 \times 1 = -4

Combines all factors to reach the evaluated value.

Anahtar Kavram

Trigonometric Limits and Indeterminate Forms

Alternatif Yöntem

Alternatively, apply L'Hôpital's rule twice. First derivative of numerator over denominator yields

\lim_{x \to 0} \frac{-3\sin(3x) + \sin(x)}{2x}

(still

\frac{0}{0}

). Differentiating a second time yields

\lim_{x \to 0} \frac{-9\cos(3x) + \cos(x)}{2} = \frac{-9(1) + 1}{2} = \frac{-8}{2} = -4

.

Tahmini Süre:1m 30s

Soru 7049Soru →

Given that $\theta$ is an acute angle satisfying $\sec \theta + \tan \theta = 3$ , what is the exact numerical value of $10 \sin \theta$ ?

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Cevap: 8

Cevap

The numerical value of

10 \sin \theta

is 8.

Using the standard fundamental identity

\sec^2 \theta - \tan^2 \theta = 1

, we factor it into

(\sec \theta + \tan \theta)(\sec \theta - \tan \theta) = 1

. Substituting the given value

\sec \theta + \tan \theta = 3

gives

\sec \theta - \tan \theta = \frac{1}{3}

. Solving these linear equations yields

\sec \theta = \frac{5}{3}

(so

\cos \theta = \frac{3}{5}

) and

\tan \theta = \frac{4}{3}

. Using

\sin \theta = \tan \theta \cdot \cos \theta

, we find

\sin \theta = \frac{4}{5} = 0.8

. Multiplying by 10 gives the exact result 8.

Adım Adım Çözüm

1

Apply the trigonometric identity

\sec^2 \theta - \tan^2 \theta = 1

(\sec \theta + \tan \theta)(\sec \theta - \tan \theta) = 1

Difference of squares factorization links

\sec \theta + \tan \theta

and

\sec \theta - \tan \theta

as reciprocals.

2

Substitute

\sec \theta + \tan \theta = 3

to find

\sec \theta - \tan \theta

\sec \theta - \tan \theta = \frac{1}{3}

Dividing both sides of

3(\sec \theta - \tan \theta) = 1

by 3.

3

Solve the system of equations for

\sec \theta

and

\tan \theta

\sec \theta = \frac{5}{3} \text{ and } \tan \theta = \frac{4}{3}

Adding equations gives

2\sec \theta = \frac{10}{3}

; subtracting gives

2\tan \theta = \frac{8}{3}

.

4

Calculate

\sin \theta

and evaluate

10 \sin \theta

\sin \theta = \frac{4}{5} \implies 10 \sin \theta = 8

Since

\cos \theta = \frac{3}{5}

and

\tan \theta = \frac{4}{3}

,

\sin \theta = \tan \theta \cdot \cos \theta = \frac{4}{5}

.

Anahtar Kavram

Trigonometric identities relating secant and tangent ratios

Soru 7050Soru →

Bisi Trading Stores compiled the following year-end balances from its ledger:

Account Title	Amount ( $\text{₦}$ )
Capital (Opening)	$1,200,000$
Net Profit	$450,000$
Drawings	$150,000$
3-Year Bank Loan	$500,000$
Trade Creditors	$200,000$

What is the net owner's equity (closing capital balance) to be reported on the statement of financial position at year-end?

\text{₦}1,500,000

\text{₦}1,800,000

\text{₦}2,000,000

\text{₦}1,300,000

Cevabı ve açıklamayı göster

Cevap: $\text{₦}1,500,000$

Cevap

The net owner's equity to be reported on the statement of financial position is

\text{₦}1,500,000

.

The closing capital (net owner's equity) is calculated by adding Net Profit to Opening Capital and subtracting Drawings:

\text{₦}1,200,000 + \text{₦}450,000 - \text{₦}150,000 = \text{₦}1,500,000

. External liabilities like bank loans and trade creditors are presented separately under liabilities.

Adım Adım Çözüm

1

Identify the relevant components of Owner's Equity in the Balance Sheet

Opening Capital =

\text{₦}1,200,000

, Net Profit =

\text{₦}450,000

, Drawings =

\text{₦}150,000

.

Owner's equity represents the net claim of the owner on the business assets.

2

Apply the equity structure formula: Closing Capital = Opening Capital + Net Profit - Drawings

Closing Capital =

\text{₦}1,200,000 + \text{₦}450,000 - \text{₦}150,000 = \text{₦}1,500,000

.

Net profit increases equity, whereas drawings reduce the owner's stake in the entity.

3

Exclude non-equity items

3-Year Bank Loan (

\text{₦}500,000

) is classified under Non-current Liabilities, and Trade Creditors (

\text{₦}200,000

) under Current Liabilities.

Liabilities represent external debts owed to third parties, not owner's capital.

Anahtar Kavram

Balance Sheet Classification of Equity and Capital Adjustments

Soru 7051Soru →

Match each fundamental accounting concept or convention listed on the left with its corresponding practical application in financial reporting on the right.

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Cevap

Prudence matches with valuing closing inventory at the lower of cost and net realizable value; Accrual concept matches with recognizing revenues and expenses when earned or incurred irrespective of cash movement; Consistency convention matches with applying identical accounting methods across consecutive periods; Periodicity concept matches with dividing continuous business operations into fixed time intervals.

Each accounting concept or convention governs specific accounting treatments: Prudence dictates valuation at lower of cost and net realizable value to avoid profit overstatement; Accrual governs matching revenues and expenses independent of cash timing; Consistency requires using the same valuation methods across years for comparative validity; and Periodicity mandates segmenting an ongoing enterprise's life into fixed periods like annual reporting cycles.

Adım Adım Çözüm

1

Analyze Prudence (Conservatism)

Identified that caution must be exercised when making accounting estimates under conditions of uncertainty so that assets or income are not overstated. This matches the lower of cost and net realizable value inventory valuation.

Prudence requires anticipating all possible losses while recognizing gains only when realized.

2

Analyze Accrual Concept

Identified revenue and expense matching based on performance obligations and resource consumption rather than cash movements.

Net income is measured by matching revenue earned against expired costs incurred in generating that revenue.

3

Analyze Consistency Convention

Identified uniform treatment of accounting items across periods.

Comparability between financial statements of different periods is achievable only when the same policy (like straight-line or reducing balance depreciation) is maintained.

4

Analyze Periodicity Concept

Identified the division of a business's continuous life into equal accounting periods.

Stakeholders require timely financial reports at regular intervals rather than waiting until entity liquidation.

Anahtar Kavram

Accounting Concepts and Conventions

Tahmini Süre:2m 0s

Soru 7052Soru →

At 31 December 2025, a sole trader's books showed Trade Debtors of $₦90,000$ and an existing Provision for Doubtful Debts of $₦3,000$ . Additional bad debts of $₦10,000$ are to be written off, and the provision for doubtful debts is to be maintained at $5\%$ of the net trade debtors. What is the net amount to be charged to the Profit and Loss Account for provision for doubtful debts?

₦1,000

₦4,000

₦4,500

₦7,000

Cevabı ve açıklamayı göster

Cevap: $₦1,000$

Cevap

The amount to be charged to the Profit and Loss Account for provision for doubtful debts is

₦1,000

.

The correct answer is

₦1,000

. First, subtract the additional bad debt of

₦10,000

from gross debtors (

₦90,000

) to arrive at net debtors of

₦80,000

. Next, calculate the new provision balance required (

5\%

of

₦80,000 = ₦4,000

). Finally, compare the required provision with the existing provision of

₦3,000

; the increase of

₦1,000

is the expense charged to the Profit and Loss Account.

Adım Adım Çözüm

1

Calculate Net Trade Debtors

Net Debtors =

₦90,000 - ₦10,000 = ₦80,000

Additional bad debts must be deducted from gross trade debtors before applying the provision percentage.

2

Calculate Required Provision for Doubtful Debts

Required Provision =

5\% \times ₦80,000 = ₦4,000

The provision is set at

5\%

of the remaining net debtors.

3

Determine Net Charge to Profit and Loss Account

Increase in Provision =

₦4,000 - ₦3,000 = ₦1,000

Only the difference (increase) between the required provision and the existing provision is charged as an expense.

Anahtar Kavram

Adjustment for Provision for Doubtful Debts

Soru 7053Soru →

Where partners fail to execute a formal Partnership Deed, which of the following correctly describes the accounting treatment and statutory rate of interest for a loan advanced by a partner under the provisions of the Partnership Act 1890?

It is entitled to interest at 5% per annum, which is charged as an expense in the Profit and Loss Account.

It is entitled to interest at 5% per annum, which is debited as an allocation in the Profit and Loss Appropriation Account.

It is entitled to interest at 6% per annum, which is treated as an appropriation of profit.

It attracts no interest because partner advances are treated as personal capital transactions outside the business entity.

Cevabı ve açıklamayı göster

Cevap: It is entitled to interest at 5% per annum, which is charged as an expense in the Profit and Loss Account.

Cevap

It is entitled to interest at 5% per annum, which is charged as an expense in the Profit and Loss Account.

According to the Partnership Act 1890, when there is no Partnership Deed, any loan advanced by a partner in excess of agreed capital entitles the partner to interest at 5% per annum. Because this interest is a business obligation (charge against profit), it must be debited to the Profit and Loss Account rather than the Profit and Loss Appropriation Account.

Adım Adım Çözüm

1

Identify the statutory default rule for partner loans under the Partnership Act 1890.

In the absence of an express agreement, a partner advancing money beyond capital is entitled to interest at 5% per annum.

The Partnership Act 1890 establishes statutory default terms when no written Partnership Deed exists.

2

Determine the proper accounting classification for interest on a partner's loan.

Interest on a partner's loan is classified as a charge against profit, not an appropriation of profit.

Loans are external financial obligations to the business entity, so the interest expense must be debited to the Profit and Loss Account to arrive at net profit.

Anahtar Kavram

Statutory treatment of partner loan interest under the Partnership Act 1890

Soru 7054Soru →

An echo sounder on a fishing boat emits an acoustic pulse vertically downward toward the seabed and detects the reflected signal $0.80\text{ s}$ later. If the speed of sound in seawater is $1450\text{ m/s}$ , what is the depth of the sea in meters at this location?

Cevabı ve açıklamayı göster

Cevap: 580

Cevap

The depth of the sea is

580\text{ m}

.

An echo signal travels to the reflecting surface and back, covering twice the depth (

2d = v \times t

). Substituting

v = 1450\text{ m/s}

and

t = 0.80\text{ s}

gives

2d = 1160\text{ m}

, so the seabed depth

d = 580\text{ m}

.

Adım Adım Çözüm

1

Identify the given physical quantities

Total travel time

t = 0.80\text{ s}

and speed of sound

v = 1450\text{ m/s}

.

An echo involves sound traveling to the seabed and back, so the recorded time represents a two-way journey.

2

Set up the distance equation for an echo

Total distance traveled by the sound pulse is

2d = v \times t

.

Sound travels to the sea floor and reflects back to the ship, covering a total distance equal to twice the depth.

3

Calculate the depth

d

d = \frac{1450 \times 0.80}{2} = 580\text{ m}

.

Dividing the total round-trip distance by 2 yields the one-way depth.

Anahtar Kavram

Calculation of distance using sound echoes in a medium

Soru 7055Soru →

Apex Manufacturing Enterprise transfers its completed goods from the factory to the trading section at a transfer price that includes a $25\%$ mark-up on production cost. On 1 January 2025, the opening inventory of finished goods was valued at its transfer price of $\text{₦}50,000$ , with an existing provision for unrealized profit of $\text{₦}10,000$ . At the financial year-end on 31 December 2025, the closing inventory of finished goods at transfer price was $\text{₦}75,000$ . What is the net amount to be charged to the Profit and Loss Account as an adjustment for unrealized profit for the year?

\text{₦}5,000

\text{₦}8,750

\text{₦}15,000

\text{₦}18,750

Cevabı ve açıklamayı göster

Cevap: $\text{₦}5,000$

Cevap

\text{₦}5,000

The correct answer is calculated by converting the

25\%

mark-up on production cost into a

20\%

margin on transfer price. Applying

20\%

to the closing inventory value of

\text{₦}75,000

yields a total required provision of

\text{₦}15,000

. Subtracting the existing opening provision of

\text{₦}10,000

gives the net increase of

\text{₦}5,000

to be debited to the Profit and Loss Account.

Adım Adım Çözüm

1

Convert mark-up on cost to margin on transfer price

Margin =

\frac{\text{Mark-up}}{100 + \text{Mark-up}} = \frac{25}{125} = \frac{1}{5} \text{ or } 20\%

Because finished goods inventory is stated at transfer price (cost plus mark-up), the profit element included must be calculated using margin on transfer price.

2

Calculate required closing provision for unrealized profit

Closing Provision =

20\% \times \text{₦}75,000 = \text{₦}15,000

The closing inventory contains

\text{₦}15,000

of profit created internally that has not been realized through external sales.

3

Determine the net adjustment for the Profit and Loss Account

Net Charge =

\text{Closing Provision} - \text{Opening Provision} = \text{₦}15,000 - \text{₦}10,000 = \text{₦}5,000

The Profit and Loss Account is only debited with the increase in provision required for the year.

Anahtar Kavram

Provision for Unrealized Profit on Closing Inventory

Soru 7056Soru →

An aircraft departs from Town X, located at longitude $120^\circ\text{W}$ , at 4:00 a.m. local time on Monday. The non-stop flight to Town Y, located at longitude $75^\circ\text{E}$ , takes exactly 14 hours. What is the local time and day at Town Y when the aircraft lands?

5:00 a.m. on Monday

9:00 p.m. on Monday

7:00 a.m. on Tuesday

5:00 p.m. on Tuesday

Cevabı ve açıklamayı göster

Cevap: 7:00 a.m. on Tuesday

Cevap

7:00 a.m. on Tuesday

The correct answer is 7:00 a.m. on Tuesday. Town X (

120^\circ\text{W}

) and Town Y (

75^\circ\text{E}

) are separated by

195^\circ

of longitude (

120^\circ + 75^\circ

). Dividing by

15^\circ

per hour yields a 13-hour time difference. Because Town Y is located east of Town X, local time at Town Y is 13 hours ahead of Town X. Thus, when the plane takes off at 4:00 a.m. Monday in Town X, the local time in Town Y is 5:00 p.m. Monday. Adding the 14-hour flight duration to 5:00 p.m. Monday results in 7:00 a.m. on Tuesday.

Adım Adım Çözüm

1

Calculate total longitudinal difference between Town X and Town Y

Longitudinal difference =

120^\circ + 75^\circ = 195^\circ

Since Town X is in the Western Hemisphere (

120^\circ\text{W}

) and Town Y is in the Eastern Hemisphere (

75^\circ\text{E}

), their angular distances from the Prime Meridian (

0^\circ

) must be added together.

2

Convert the longitudinal difference into time difference

Time difference =

\frac{195^\circ}{15^\circ/\text{hour}} = 13\text{ hours}

The Earth rotates

360^\circ

in 24 hours, which corresponds to

15^\circ

per hour.

3

Determine the local time at Town Y at the exact moment of departure from Town X

Departure time at Town Y = 4:00 a.m. Monday + 13 hours = 5:00 p.m. (17:00) Monday

Places to the east gain time relative to places to the west ('East gain, West lose'). Town Y is east of Town X.

4

Add the flight duration to find the arrival time at Town Y

Arrival time at Town Y = 5:00 p.m. Monday + 14 hours = 7:00 a.m. Tuesday

Adding 14 hours to 5:00 p.m. (17:00) yields 31:00 hours. Subtracting 24 hours for a full day rollover gives 7:00 a.m. on the following day (Tuesday).

Anahtar Kavram

Calculating local time differences across Eastern and Western hemispheres combined with flight elapsed time and calendar day rollover.

Tahmini Süre:3m 0s

Soru 7057Soru →

Apex Trading Company sends goods to its Enugu branch invoiced at a selling price that includes a mark-up of $20\%$ on cost. At the end of the financial year, the branch stock account shows closing inventory valued at $\text{₦}42,000$ at invoice price. What is the required provision for unrealized profit to be credited to the Stock Reserve Account?

\text{₦}7,000

\text{₦}8,400

\text{₦}35,000

\text{₦}49,000

Cevabı ve açıklamayı göster

Cevap: $\text{₦}7,000$

Cevap

\text{₦}7,000

To find the unrealized profit in closing inventory valued at invoice price, convert the mark-up of

20\%

on cost into a margin on selling price:

\frac{20}{100 + 20} = \frac{20}{120} = \frac{1}{6}

. Multiplying

\frac{1}{6}

by the closing inventory at invoice price (

\text{₦}42,000

) gives

\text{₦}7,000

. This amount represents the unrealized profit loading to be credited to the Stock Reserve Account.

Adım Adım Çözüm

1

Convert the mark-up percentage on cost to a margin fraction on invoice price.

\text{Mark-up} = 20\% = \frac{1}{5} \implies \text{Margin} = \frac{1}{5 + 1} = \frac{1}{6}

Since closing stock is given at invoice price, the profit element must be calculated using profit margin on selling price.

2

Multiply the profit margin by the closing inventory value at invoice price.

\text{Stock Reserve} = \frac{1}{6} \times \text{₦}42,000 = \text{₦}7,000

The stock reserve eliminates unrealized profit from branch closing inventory to reflect true cost in the combined financial statements.

Anahtar Kavram

Calculation of Stock Reserve on Branch Closing Inventory at Invoice Price

Tahmini Süre:1m 30s

Soru 7058Soru →

Which of the following conditions determines the profit-maximizing output for a monopolist in the short run?

Price equals marginal cost

Total revenue equals total cost

Marginal revenue equals marginal cost

Marginal revenue equals zero

Cevabı ve açıklamayı göster

Cevap: Marginal revenue equals marginal cost

Cevap

The profit-maximizing output for a monopolist in the short run is determined where marginal revenue equals marginal cost (

MR = MC

).

The correct answer states that marginal revenue equals marginal cost. A monopolist achieves maximum short-run economic profit at the output level where the additional revenue gained from selling one more unit (

MR

) equals the additional cost incurred to produce it (

MC

).

Adım Adım Çözüm

1

Identify the profit-maximization objective

The firm seeks to maximize total profit (

\pi = TR - TC

).

Economic theory assumes all firms aim to maximize economic profit.

2

Apply the marginal decision rule

Output should be expanded as long as

MR > MC

and reduced if

MR < MC

, settling at

MR = MC

.

When marginal revenue equals marginal cost, any further change in output will decrease total profit.

Anahtar Kavram

Monopoly Profit Maximization Rule (

MR = MC

)

Soru 7059Soru →

A network firewall encrypts financial data during transmission across public networks, ensuring that intercepted accounting records cannot be read by unauthorized third parties.

Doğru

Yanlış

Cevabı ve açıklamayı göster

Cevap: False

Cevap

False

The statement is false because a network firewall functions to monitor and filter unauthorized traffic entering or leaving a network, whereas encryption protocols are specifically required to render data unreadable during transmission.

Adım Adım Çözüm

1

Identify the primary operational role of a network firewall in accounting information systems.

A firewall filters incoming and outgoing network traffic based on established security rules to block unauthorized connections.

Distinguishing perimeter network control from data payload protection mechanisms.

2

Evaluate how data confidentiality during network transmission is maintained.

Data encryption transforms readable text into unreadable ciphertext during transmission via protocols like SSL/TLS, whereas firewalls merely control traffic passage without altering data content.

Firewalls do not encode or encrypt data packets passing through them.

Anahtar Kavram

Functional Difference Between Network Firewalls and Data Encryption

Soru 7060Soru →

A sole trader, Folake, extracted a trial balance at the end of the accounting period showing a draft closing capital of $₦1,500,000$ . It was subsequently discovered that inventory costing $₦80,000$ (with a selling price of $₦100,000$ ) taken by Folake for private consumption had been completely omitted from the financial statements. What is the correct adjusted closing capital figure?

₦1,420,000

₦1,400,000

₦1,500,000

₦1,580,000

Cevabı ve açıklamayı göster

Cevap: $₦1,500,000$

Cevap

The corrected closing capital figure remains

₦1,500,000

.

Goods withdrawn by the proprietor for personal use must be debited to Drawings and credited to Purchases at cost price (

₦80,000

). Crediting purchases decreases cost of goods sold, raising net profit by

₦80,000

. When updating closing capital, the

₦80,000

increase in net profit is offset exactly by the

₦80,000

deduction for drawings. Thus, closing capital remains unchanged at

₦1,500,000

.

Adım Adım Çözüm

1

Determine the double entry required for omitted goods withdrawn

Debit Drawings Account with

₦80,000

(cost price) and Credit Purchases Account with

���80,000

(cost price).

Goods taken for personal use must be valued at cost price, not selling price, under the business entity concept.

2

Assess the impact of the adjustment on Net Profit

Crediting Purchases reduces the Cost of Goods Sold by

₦80,000

, which increases Net Profit by

₦80,000

.

Lower cost of goods sold directly leads to an equivalent increase in net profit in the Trading and Profit & Loss Account.

3

Calculate the net effect on Closing Capital

Change in Capital =

+₦80,000\text{ (increase in Net Profit)} - ₦80,000\text{ (increase in Drawings)} = ₦0

.

Closing Capital formula is

\text{Opening Capital} + \text{Net Profit} - \text{Drawings}

. The equal increase in net profit and drawings cancels out entirely.

Anahtar Kavram

Dual impact of goods withdrawn on net profit and equity

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