JAMB CBT PRACTICE TEST

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BIOLOGY LESSON NOTE ON HUMAN KIDNEY

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Lesson Note on the Human Kidney Topic: The Human Kidney Duration: 40 minutes Specific Objectives: By the end of the lesson, students should be able to: Define the kidney and state its location in the human body. Identify and describe the structure and functions of the kidney. Explain the processes involved in urine formation (filtration, reabsorption, and secretion). Describe how the kidney contributes to homeostasis. Identify common kidney-related diseases and how to prevent them. Evaluate the importance of maintaining kidney health. Lesson Content: 1. Introduction to the Human Kidney The kidneys are vital organs in the human body responsible for filtering waste from the blood and regulating water and electrolyte balance. They are part of the excretory system and play a crucial role in homeostasis. Location: The kidneys are located in the abdominal cavity, on either side of the spine, just below the rib cage. Each kidney is bean-shaped and about the size of a fi...
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NECO Accounting Past Questions and Answers

Introduction

Accounting is a subject in the NECO Senior School Certificate Examination (SSCE) that deals with the recording, classification, summarizing, and interpretation of financial transactions. It helps students understand how businesses keep financial records, prepare statements, and make financial decisions. Key areas include double entry, ledgers, trial balance, final accounts, and control accounts. Success in Accounting requires practice, accuracy, and understanding of principles. This set contains 100 NECO-standard objective questions with properly shuffled options A–D.

OBJECTIVE QUESTIONS

Instruction: Choose the correct option A–D.

1–25: Basic Accounting Concepts

  1. Accounting is the process of
    A. farming activities B. recording financial transactions C. cooking food D. trading goods only
    Answer: B

  2. Bookkeeping is
    A. destroying records B. recording business transactions C. cooking accounts D. printing money
    Answer: B

  3. A business transaction is
    A. social activity B. exchange of money or goods C. school activity D. farming activity
    Answer: B

  4. The main purpose of accounting is to
    A. entertain people B. provide financial information C. grow crops D. build roads
    Answer: B

  5. Assets are
    A. debts B. resources owned by a business C. expenses only D. losses
    Answer: B

  6. Liabilities are
    A. assets B. debts owed by a business C. income D. capital only
    Answer: B

  7. Capital is
    A. debt B. investment of owner in business C. loss D. expense
    Answer: B

  8. Drawings are
    A. profit B. cash taken by owner for personal use C. capital increase D. income
    Answer: B

  9. Income is
    A. money spent B. money earned C. loss D. debt
    Answer: B

  10. Expense is
    A. money earned B. cost incurred in business C. capital D. asset
    Answer: B

  11. Double entry system means
    A. recording once B. recording twice (debit and credit) C. no recording D. single record only
    Answer: B

  12. Every debit must have a
    A. credit counterpart B. profit C. loss D. tax
    Answer: A

  13. Ledger is
    A. book of original entry B. book of final accounts C. book of rules D. cash book only
    Answer: B

  14. Journal is used for
    A. final accounts B. recording transactions first time C. balance sheet only D. profit only
    Answer: B

  15. Trial balance is used to
    A. calculate tax B. check arithmetical accuracy C. record sales D. prepare invoices
    Answer: B

  16. Debit means
    A. increase in liability B. left side of account C. right side only D. profit only
    Answer: B

  17. Credit means
    A. left side B. right side of account C. expense only D. loss only
    Answer: B

  18. The accounting equation is
    A. Assets = Liabilities + Capital B. Assets = Expenses C. Profit = Loss D. Cash = Debt
    Answer: A

  19. Capital increases when
    A. expenses increase B. profit is made C. loss occurs D. liabilities increase
    Answer: B

  20. Profit is
    A. excess of income over expenses B. loss only C. debt D. capital only
    Answer: A

  21. Loss is
    A. income B. excess of expenses over income C. capital D. asset
    Answer: B

  22. Source document is
    A. fake record B. evidence of transaction C. balance sheet D. ledger
    Answer: B

  23. Invoice is
    A. receipt of payment B. bill issued for goods sold C. bank statement D. journal entry
    Answer: B

  24. Receipt is
    A. proof of payment B. debt record C. expense record D. profit sheet
    Answer: A

  25. Discount is
    A. extra charge B. reduction in price C. tax increase D. interest
    Answer: B

26–50: Books of Accounts and Recording

  1. Cash book records
    A. credit sales only B. cash transactions C. assets only D. liabilities only
    Answer: B

  2. Sales journal records
    A. cash purchases B. credit sales C. cash sales only D. expenses
    Answer: B

  3. Purchases journal records
    A. credit purchases B. cash sales C. income only D. assets only
    Answer: A

  4. Returns inward means
    A. goods returned by customer B. goods bought C. cash received D. expenses
    Answer: A

  5. Returns outward means
    A. goods returned to supplier B. goods sold C. income D. capital
    Answer: A

  6. Bank reconciliation is used to
    A. increase profit B. compare bank and cash records C. calculate tax D. prepare invoices
    Answer: B

  7. Petty cash is used for
    A. large expenses B. small expenses C. salary only D. loans
    Answer: B

  8. Imprest system is used in
    A. petty cash management B. stock control C. tax calculation D. profit sharing
    Answer: A

  9. Bank overdraft is
    A. savings account B. borrowing from bank C. investment D. profit
    Answer: B

  10. Standing order is
    A. one-time payment B. regular payment instruction C. cash receipt D. invoice
    Answer: B

  11. Cheque is
    A. cash note B. written order to bank C. receipt D. invoice
    Answer: B

  12. Bank statement is issued by
    A. customer B. bank C. supplier D. trader
    Answer: B

  13. Deposit means
    A. withdrawing money B. putting money into bank C. borrowing D. spending
    Answer: B

  14. Withdrawal means
    A. adding money B. removing money from account C. profit D. capital
    Answer: B

  15. Cash discount is given for
    A. late payment B. early payment C. tax payment D. loan repayment
    Answer: B

  16. Trade discount is given on
    A. services B. bulk purchases C. salaries D. rent
    Answer: B

  17. Ledger posting means
    A. recording in journal B. transferring to ledger accounts C. printing invoices D. closing accounts
    Answer: B

  18. Folio is
    A. page reference B. profit sheet C. tax record D. cash book
    Answer: A

  19. Opening entry is
    A. last entry B. first entry in accounts C. profit entry D. loss entry
    Answer: B

  20. Closing entry is used to
    A. open accounts B. close accounts at year end C. increase sales D. calculate tax only
    Answer: B

  21. Capital account shows
    A. income only B. owner's investment C. expenses only D. sales only
    Answer: B

  22. Drawings reduce
    A. liability B. capital C. income D. assets only
    Answer: B

  23. Purchases return reduces
    A. sales B. purchases C. profit only D. capital
    Answer: B

  24. Sales return reduces
    A. purchases B. sales C. expenses D. capital
    Answer: B

  25. Trial balance must balance because of
    A. error in calculation B. double entry system C. single entry system D. fraud
    Answer: B

51–75: Final Accounts and Financial Statements

  1. Trading account is prepared to find
    A. net loss only B. gross profit or loss C. capital D. assets
    Answer: B

  2. Profit and loss account shows
    A. gross profit B. net profit or loss C. assets D. liabilities
    Answer: B

  3. Balance sheet shows
    A. income only B. financial position C. expenses only D. sales only
    Answer: B

  4. Gross profit is
    A. sales – purchases B. sales – cost of goods sold C. income – tax D. capital – expense
    Answer: B

  5. Net profit is
    A. gross profit – expenses B. sales only C. assets only D. liabilities only
    Answer: A

  6. Cost of goods sold includes
    A. rent B. opening stock + purchases – closing stock C. salary only D. tax only
    Answer: B

  7. Stock is
    A. income B. goods for sale C. capital D. expense
    Answer: B

  8. Opening stock is
    A. goods bought during year B. stock at beginning C. stock sold D. profit
    Answer: B

  9. Closing stock is
    A. stock at end B. stock at beginning C. sales D. purchases
    Answer: A

  10. Depreciation means
    A. increase in value B. reduction in value of asset C. profit D. tax
    Answer: B

  11. Fixed assets are
    A. consumable goods B. long-term assets C. liabilities D. expenses
    Answer: B

  12. Current assets are
    A. long-term assets B. short-term assets C. loans only D. capital
    Answer: B

  13. Current liabilities are
    A. long-term debts B. short-term debts C. assets D. income
    Answer: B

  14. Capital employed means
    A. liabilities only B. capital used in business C. expenses D. income
    Answer: B

  15. Working capital is
    A. fixed assets B. current assets – current liabilities C. capital only D. profit
    Answer: B

  16. Accrued income is
    A. received income B. earned but not received C. expense paid D. capital
    Answer: B

  17. Prepaid expense is
    A. unpaid expense B. expense paid in advance C. income D. profit
    Answer: B

  18. Bad debt is
    A. good income B. irrecoverable debt C. capital D. asset
    Answer: B

  19. Provision for bad debts is
    A. asset B. estimated loss C. income D. capital
    Answer: B

  20. Capital account appears in
    A. trading account B. balance sheet C. cash book D. journal only
    Answer: B

  21. Revenue refers to
    A. expenses B. income from sales C. assets D. liabilities
    Answer: B

  22. Expenses reduce
    A. profit B. capital only C. assets only D. liabilities only
    Answer: A

  23. Income increases
    A. loss B. profit C. expense D. liability
    Answer: B

  24. Accounting period is usually
    A. 1 day B. 1 year C. 10 years D. 1 month
    Answer: B

  25. Final accounts are prepared at
    A. start of year B. end of year C. weekly D. daily
    Answer: B

76–100: Revision and Application

  1. Accounting helps in
    A. guessing profit B. decision making C. farming D. cooking
    Answer: B

  2. Double entry ensures
    A. errors increase B. accuracy C. confusion D. loss
    Answer: B

  3. Ledger account has
    A. single side B. debit and credit sides C. only credit D. only debit
    Answer: B

  4. Journal entry starts with
    A. credit B. debit C. profit D. asset
    Answer: B

  5. Capital is also called
    A. liability B. owner’s equity C. expense D. income
    Answer: B

  6. Assets minus liabilities equals
    A. profit B. capital C. loss D. expense
    Answer: B

  7. Trial balance totals must
    A. differ B. agree C. reduce D. increase
    Answer: B

  8. Error of omission affects
    A. one side only B. both sides C. profit only D. capital only
    Answer: B

  9. Error of commission is
    A. correct entry B. wrong account entry C. no entry D. balanced entry
    Answer: B

  10. Suspense account is used when
    A. books balance B. trial balance does not balance C. profit is high D. sales increase
    Answer: B

  11. VAT means
    A. Value Added Tax B. Variable Account Type C. Value Account Trade D. Virtual Asset Tax
    Answer: A

  12. Payroll is record of
    A. sales B. wages and salaries C. assets D. loans
    Answer: B

  13. Wages are paid to
    A. managers B. workers C. customers D. banks
    Answer: B

  14. Salary is paid to
    A. labourers B. professionals C. farmers D. buyers
    Answer: B

  15. Commission is payment based on
    A. fixed rate B. sales performance C. rent D. tax
    Answer: B

  16. Rent is payment for
    A. labour B. use of property C. profit D. capital
    Answer: B

  17. Interest is paid on
    A. goods B. loans C. salaries D. stock
    Answer: B

  18. Commission account is part of
    A. trading account B. profit and loss account C. balance sheet D. cash book
    Answer: B

  19. Accounting helps in
    A. hiding profit B. financial control C. cheating D. confusion
    Answer: B

  20. Proper records help to
    A. increase fraud B. prevent fraud C. reduce profit D. stop business
    Answer: B

  21. Auditing means
    A. cooking accounts B. checking accounts C. writing accounts D. deleting accounts
    Answer: B

  22. Internal audit is done by
    A. outsiders B. company staff C. customers D. government
    Answer: B

  23. External audit is done by
    A. company staff B. independent auditors C. workers D. managers
    Answer: B

  24. Accounting records must be
    A. false B. accurate C. hidden D. ignored
    Answer: B

  25. The main goal of accounting is
    A. loss creation B. financial information accuracy C. confusion D. waste
    Answer: B

EXAM SUCCESS TIPS

  • Understand double entry principles clearly
  • Practice journal and ledger entries daily
  • Memorize accounting terms and definitions
  • Learn preparation of final accounts
  • Study trial balance and error types
  • Practice past NECO questions regularly
  • Focus on accuracy in calculations
  • Understand financial statements structure
  • Revise depreciation and adjustments
  • Stay consistent with practice and revision

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