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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WAEC Accounting Past Questions and Answers (Objective Practice)

 

Introduction

Accounting is a WAEC subject that deals with the recording, classification, and interpretation of financial transactions. It helps businesses keep proper financial records and make informed decisions. Topics include double entry, ledgers, trial balance, final accounts, depreciation, and partnership accounts. This post provides WAEC-standard objective questions and answers to help students prepare effectively.

OBJECTIVE QUESTIONS

Instruction: Choose the correct option A–D.

1–20: Basic Accounting Concepts

  1. Accounting is the process of
    A. farming B. recording financial transactions C. trading D. manufacturing
    Answer: B

  2. The main purpose of accounting is to
    A. increase loss B. record and report financial activities C. reduce trade D. stop business
    Answer: B

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

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

  5. Capital is
    A. money owed B. owner’s investment in business C. expense D. loss
    Answer: B

  6. The accounting equation is
    A. Assets = Liabilities + Capital B. Assets = Expenses C. Capital = Profit D. Assets = Income
    Answer: A

  7. Debit means
    A. credit side B. left side of account C. profit D. income
    Answer: B

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

  9. Double entry system means
    A. one entry B. every transaction has two entries C. no entry D. single record
    Answer: B

  10. Ledger is
    A. book of original entry B. book of final accounts C. cash book D. invoice book
    Answer: B

  11. Journal is
    A. book of original entry B. final account C. balance sheet D. profit sheet
    Answer: A

  12. Trial balance is prepared to
    A. find profit only B. check arithmetical accuracy C. record sales D. calculate tax
    Answer: B

  13. Income statement shows
    A. assets B. profit or loss C. liabilities D. capital only
    Answer: B

  14. Balance sheet shows
    A. expenses B. financial position C. sales only D. purchases only
    Answer: B

  15. Revenue means
    A. money spent B. money earned C. debt D. loss
    Answer: B

  16. Expenses are
    A. income B. costs incurred in business C. assets D. capital
    Answer: B

  17. Profit is
    A. expenses > revenue B. revenue > expenses C. assets D. liabilities
    Answer: B

  18. Loss occurs when
    A. revenue > expenses B. expenses > revenue C. capital increases D. assets increase
    Answer: B

  19. Source document includes
    A. newspaper B. invoice C. novel D. map
    Answer: B

  20. Invoice is used to record
    A. sales or purchases B. weather C. population D. farming
    Answer: A

21–40: Books of Account & Entries

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

  2. Bank overdraft means
    A. excess cash B. negative bank balance C. profit D. capital
    Answer: B

  3. Petty cash is used for
    A. large purchases B. small expenses C. salaries only D. loans
    Answer: B

  4. Discount allowed is
    A. income B. expense C. liability D. capital
    Answer: B

  5. Discount received is
    A. expense B. income C. liability D. loss
    Answer: B

  6. Purchases book records
    A. cash sales B. credit purchases C. salaries D. rent
    Answer: B

  7. Sales book records
    A. credit sales B. cash purchases C. expenses D. capital
    Answer: A

  8. Returns inwards means
    A. goods returned by customers B. goods bought C. cash received D. assets
    Answer: A

  9. Returns outwards means
    A. goods returned to suppliers B. sales C. income D. profit
    Answer: A

  10. Posting means
    A. recording in journal B. transferring to ledger C. preparing balance sheet D. auditing
    Answer: B

  11. Balancing an account means
    A. closing account B. finding difference between debit and credit C. writing journal D. opening account
    Answer: B

  12. The cash account is always
    A. credit B. debit C. balanced D. closed
    Answer: B

  13. Capital account is
    A. liability B. asset C. expense D. revenue
    Answer: A

  14. Drawings are
    A. business income B. owner’s personal withdrawals C. expenses D. liabilities
    Answer: B

  15. Drawings reduce
    A. assets only B. capital C. income D. liabilities
    Answer: B

  16. Bank reconciliation statement is used to
    A. increase sales B. reconcile cash book and bank statement C. calculate tax D. record purchases
    Answer: B

  17. Errors of omission means
    A. wrong figure B. transaction not recorded C. wrong posting D. double entry
    Answer: B

  18. Errors of commission means
    A. correct entry B. wrong account used C. no entry D. balancing error
    Answer: B

  19. Suspense account is used to
    A. record profit B. correct errors temporarily C. record sales D. record assets
    Answer: B

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

41–60: Final Accounts & Financial Statements

  1. Trading account shows
    A. profit only B. gross profit or loss C. net profit D. capital
    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 is prepared
    A. weekly B. at end of accounting period C. daily D. monthly only
    Answer: B

  4. Cost of goods sold is
    A. opening stock + purchases - closing stock B. sales - profit C. capital - expense D. assets - liabilities
    Answer: A

  5. Closing stock appears in
    A. trading account B. balance sheet C. cash book D. journal
    Answer: B

  6. Net profit increases
    A. capital B. liabilities C. expenses D. drawings
    Answer: A

  7. Net loss decreases
    A. capital B. assets only C. liabilities D. income
    Answer: A

  8. Gross profit is
    A. sales - cost of goods sold B. expenses - income C. capital - drawings D. assets - liabilities
    Answer: A

  9. Revenue expenditure is
    A. long-term B. short-term expense C. asset D. capital
    Answer: B

  10. Capital expenditure is
    A. long-term investment B. daily expense C. loss D. income
    Answer: A

61–80: Partnership & Company Accounts

  1. Partnership involves
    A. one person B. two or more persons C. government D. banks only
    Answer: B

  2. Partnership agreement is called
    A. deed B. invoice C. ledger D. receipt
    Answer: A

  3. Profit sharing ratio is
    A. expenses B. distribution of profit C. tax D. capital
    Answer: B

  4. Interest on capital is
    A. expense B. return on investment C. loss D. liability
    Answer: B

  5. Goodwill is
    A. physical asset B. reputation value C. liability D. expense
    Answer: B

  6. Company capital is divided into
    A. shares B. loans C. debts D. taxes
    Answer: A

  7. Shareholders are
    A. creditors B. owners of company shares C. workers D. customers
    Answer: B

  8. Dividend is
    A. tax B. profit distributed to shareholders C. expense D. loss
    Answer: B

  9. Ordinary shares receive
    A. fixed interest B. variable dividend C. no profit D. salary
    Answer: B

  10. Preference shares receive
    A. no dividend B. fixed dividend C. salary D. loss only
    Answer: B

81–100: Advanced Accounting Concepts

  1. Auditing is
    A. farming B. examination of accounts C. trading D. manufacturing
    Answer: B

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

  3. External audit is done by
    A. workers B. independent auditors C. managers D. traders
    Answer: B

  4. Fixed assets are
    A. short-term B. long-term assets C. liabilities D. expenses
    Answer: B

  5. Current assets include
    A. land B. cash and debtors C. buildings only D. goodwill
    Answer: B

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

  7. Working capital is
    A. fixed assets - liabilities B. current assets - current liabilities C. capital - profit D. income - expense
    Answer: B

  8. A cheque is
    A. cash B. written payment order C. loan D. asset
    Answer: B

  9. Bank statement is issued by
    A. customer B. bank C. trader D. government
    Answer: B

  10. Bank reconciliation helps to detect
    A. profit B. errors and fraud C. assets D. income
    Answer: B

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

  12. Prepaid expense is
    A. already paid expense B. unpaid expense C. income D. profit
    Answer: A

  13. Provision for bad debts is
    A. asset B. expected loss from debtors C. income D. capital
    Answer: B

  14. Bad debt is
    A. good income B. irrecoverable debt C. asset D. profit
    Answer: B

  15. Inventory is
    A. goods for sale B. fixed asset C. liability D. capital
    Answer: A

  16. Manufacturing account shows
    A. profit only B. cost of production C. assets D. liabilities
    Answer: B

  17. Cost of production includes
    A. wages and materials B. profit only C. tax only D. sales only
    Answer: A

  18. Break-even point is where
    A. profit is maximum B. revenue equals cost C. loss is maximum D. sales stop
    Answer: B

  19. Margin of safety is
    A. break-even level B. actual sales - break-even sales C. cost D. profit only
    Answer: B

  20. Accounting helps in
    A. confusion B. decision making C. crime D. war
    Answer: B

  21. Ledger account is balanced to
    A. confuse records B. determine balance C. erase entries D. hide profit
    Answer: B

  22. Source documents are
    A. imaginary records B. evidence of transactions C. books only D. reports
    Answer: B

  23. Journal entries are made in
    A. final accounts B. chronological order C. balance sheet D. cash book
    Answer: B

  24. Trial balance totals must
    A. differ B. agree C. be zero always D. increase
    Answer: B

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

  26. Income statement includes
    A. assets B. revenues and expenses C. liabilities D. capital only
    Answer: B

  27. Balance sheet shows
    A. profit B. financial position C. sales D. expenses
    Answer: B

  28. Accounting is important for
    A. gambling B. business control C. crime D. confusion
    Answer: B

  29. Financial statement users include
    A. aliens B. investors and managers C. animals D. machines
    Answer: B

  30. Capital withdrawal is
    A. profit B. drawings C. income D. asset
    Answer: B

  31. Accounting helps to
    A. hide profit B. track business performance C. increase fraud D. stop business
    Answer: B

  32. Credit purchase increases
    A. cash B. liabilities C. profit D. assets only
    Answer: B

  33. Credit sales increase
    A. cash immediately B. debtors C. liabilities D. expenses
    Answer: B

  34. Debtors are
    A. people owed money B. people who owe business money C. owners D. banks
    Answer: B

  35. Creditors are
    A. owners B. people business owes money C. customers D. workers
    Answer: B

  36. Accounting helps in
    A. decision making B. confusion C. crime D. gambling
    Answer: A

  37. Trial balance error affects
    A. equality B. accuracy C. nothing D. profit only
    Answer: B

  38. Capital is increased by
    A. loss B. profit C. drawings D. expenses
    Answer: B

  39. Accounting is also called
    A. bookkeeping B. farming C. trading D. marketing
    Answer: A

  40. The ultimate goal of accounting is
    A. confusion B. financial reporting C. crime D. war
    Answer: B

EXAM SUCCESS TIPS

  • Master accounting principles and definitions
  • Practice double entry system daily
  • Understand ledger and journal formats
  • Learn how to prepare final accounts
  • Revise trial balance and reconciliation
  • Study depreciation and adjustments
  • Practice WAEC past questions regularly
  • Understand accounting equations clearly
  • Work on speed and accuracy in calculations
  • Stay consistent and revise frequently

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