Tüm alıştırma soruları

A river basin covers a rectangular section measuring $4.5\text{ cm}$ by $8\text{ cm}$ on Map X, which has a representative fraction of $1 : 25,000$. Map X is enlarged to create Map Y, where the same river basin occupies an area of $144\text{ cm}^2$. Map Y is then reduced to construct Map Z, such that the denominator of Map Z's representative fraction is $4$ times that of Map Y. What is the area of the river basin on Map Z in $\text{cm}^2$?

Benue Manufacturing Enterprise transfers finished goods from its factory to its retail outlet at a transfer price that includes a mark-up of $25\%$ on cost. On 1 January 2025, the provision for unrealized profit was $\text{₦}2,000$. On 31 December 2025, the stock of finished goods valued at transfer price was $\text{₦}25,000$. What is the amount of closing provision for unrealized profit (in $\text{₦}$) to be deducted from finished goods inventory in the Statement of Financial Position?

A commercial printing firm acquires heavy-duty industrial printing equipment under a hire purchase agreement. The cash price of the machinery is $₦4,500,000$. The contract mandates an initial down payment of $20\%$ of the cash price, with the remaining balance paid in $18$ equal monthly installments of $₦225,000$ each. What is the total interest charge paid on this transaction in Naira?

Vanguard Manufacturing Company extracted the following closing inventory balances at the end of its accounting period:

Finished goods are transferred from the factory to the trading account at cost plus a $25\%$ mark-up. What is the total carrying value of inventories (in ₦) to be presented under current assets in the statement of financial position?

The Earth completes a full rotation of $360^\circ$ on its axis every 24 hours. How many degrees of longitude does the Earth rotate through in 3 hours?

Two weather observation stations, Station A and Station B, record simultaneous solar observations. Station A is located at longitude $12^\circ\text{W}$ where the local solar time is $02:00\text{ PM}$. At the exact same moment, the local solar time at Station B is $07:00\text{ PM}$. What is the longitude of Station B in degrees East ($^\circ\text{E}$)?

Two meteorological stations are situated along different meridians. Station Alpha is positioned at longitude $38^\circ\text{W}$, while Station Beta is positioned at longitude $82^\circ\text{E}$. What is the difference in local solar time between these two stations, in hours?

On a regional conservation map drawn to a Representative Fraction (R.F.) scale of $1 : 25,000$, the distance between two forest ranger posts along a straight trail measures $16.4\text{ cm}$. What is the actual ground distance between the two ranger posts in kilometers?

In a semi-urban local government area in Kano State, Nigeria, the total age dependency ratio is recorded as $80\%$. If the population of children (aged $0-14$ years) is $90{}000$ and the population of elderly persons (aged $65$ years and above) is $18{}000$, what is the total number of economically active individuals (aged $15-64$ years) in this local government area?

Chioma, a sole trader, started the financial year with an opening capital of $₦850,000$. During the year ended 31 December 2025, she earned a net profit of $₦320,000$ and introduced additional capital of $₦100,000$. She also withdrew $₦60,000$ in cash and goods costing $₦40,000$ (with a selling price of $₦55,000$) for personal use. What is Chioma's closing capital at the end of the financial year in Naira ($₦$)?

A cargo vessel positioned at longitude $45^\circ\text{W}$ reports a local solar time of $10:30\text{ AM}$. At that precise moment, a coastal harbor records a local solar time of $03:30\text{ PM}$. What is the longitude of the coastal harbor in degrees East ($^\circ\text{E}$)?

A Head Office in Lagos supplies goods to its Port Harcourt branch at an invoice price that includes a mark-up of $33\frac{1}{3}\%$ on cost. At the end of the accounting period, the physical inventory count at the branch shows closing stock valued at $\text{₦}24,000$ at invoice price. What is the value of the stock reserve in Naira required to eliminate the unrealized profit from the closing stock?

On 31st December 2025, the Kano Branch Current Account in the Head Office ledger of Zenith Commercial Ventures showed a debit balance of $\text{₦}250,000$. On the same date, the Head Office Current Account in the Kano Branch ledger showed a credit balance of $\text{₦}195,000$.

Upon reconciliation, the following timing differences were discovered:
1. Goods worth $\text{₦}35,000$ dispatched by the Head Office to Kano Branch on 28th December 2025 were not received by the branch until 4th January 2026.
2. Cash remittance of $\text{₦}20,000$ sent by Kano Branch to the Head Office on 30th December 2025 was received by the Head Office on 5th January 2026.

What is the true reconciled balance of the inter-entity current account as at 31st December 2025?

In a community with a total population of $50,000$, a local demographic survey recorded $1,250$ live births in one year. What is the Crude Birth Rate (CBR) per $1,000$ population for this community?

A survey map of a proposed cocoa plantation in southwestern Nigeria is drawn to a scale of $1 : 50,000$. If the main access road across the plantation measures $12\text{ cm}$ on the map, what is the actual ground distance of the road in kilometers?

An astronomical observatory located at longitude $64^\circ\text{E}$ records a cosmic ray pulse at $04:12\text{ PM}$ local solar time. Simultaneously, a ground monitoring station records the exact same event at $11:48\text{ AM}$ local solar time. What is the longitude of the ground monitoring station in degrees West ($^\circ\text{W}$)?

On a topographical map with a scale of $1 : 50,000$, Point X lies on a hilltop at an elevation of $420\text{ m}$, while Point Y sits near a stream bed at an elevation of $170\text{ m}$. If the measured distance between Point X and Point Y on the map is $12.5\text{ cm}$, calculate the slope gradient between the two points. Express your answer as the value of $N$ in the standard gradient ratio $1 : N$ (or $1 \text{ in } N$). What is the value of $N$?

A forest reserve covers an area of $18\text{ cm}^2$ on a topographical map drawn to a scale of $1 : 150,000$. If the map is enlarged so that a statement scale of $1\text{ cm}$ to $0.5\text{ km}$ is used for the new map, what is the area of the forest reserve on the enlarged map in $\text{cm}^2$?

A meteorological vessel measures its local solar time to be $3:20\text{ p.m.}$ when Greenwich Mean Time ($0^\circ$) is $11:00\text{ a.m.}$ on the same day. What is the longitude of the vessel in degrees East?

On a topographical map drawn to a scale of $1 : 25,000$, Point P is situated at a trigonometric station with an elevation of $520\text{ m}$, while Point Q lies at a stream confluence at an elevation of $370\text{ m}$. The measured straight-line distance between Point P and Point Q on the map is $15\text{ cm}$. What is the slope gradient between Point P and Point Q, expressed as the denominator $N$ in the ratio $1 \text{ in } N$?