₦airaland Forum

[b]
NABTEB PHYSICS ANSWERS
1a.
Reading
TABULATE s/n, h/cm, t1/s, t2/s, t/s,
T/s, T^2/S^2
under s/n write:
1
2
3
4
5
under h/cm write:
20.0
40.0
60.0
80.0
100.0
under t1/s write:
46.30
41.85
37.95
33.20
28.85
under t2/s write:
46.0
41.95
38.00
33.35
28.85
under t/s write:
46.15
41.90
37.98
33.28
28390
under T/S write:
2.31
2.10
1.90
1.66
1.45
under T2/S^2 write:
5.340
4.410
3.610
2.960
2.10
Slope, S = change in h / change in
T^2 = Angleh / Andgle T^2
intercept 1 =
Precautions
i. I corrected zero erro on the stop
clock
ii. I avoid conical oscillation
1b.
i. Acceleration due to gravity of an
object (g) is defined as the
aceeleration of the object to the
earth’s gravitional.
It is given as g = 9.81ms
ii. draw
iii. a = v^2/r = 35^2/2.5
a = 490ms^-2
3a. Table of Value
TABULATE s/n, TJ/cm , I/A, V/V
under s/n wrote:
1
2
3
4
5
under TJ/cm write:
40.0
50.0
60.0
70.0
80.0
under I/A write:
0.160
0.165
0.170
0.180
0.200
under V/V write:
0.85
0.70
0.60
0.55
0.44
Slope of hthe graph = Angle T /
Angle V
V =
when I = 0
Precautions
i. I ensured that key is quickly
removed afer each reading to
avoid call being run down.
ii. I corrected zero erros on the
ameter and volmeter readings.
3b.
i. The e.m.f. of a cell us defined
as the p.d between the
tderminals of a cell when it is in
an open current.
It is represented by E measdured
in Volt.
ii.
– Dynamo
– Generator
iii.
E = V + IR
contact for more

[img]http://4.bp..com/-ar-gh307lKI/VVNTV02PMWI/AAAAAAAFNsQ/mnLClLAixKM/s400/0.jpg[/img]

Gambian president, Yahya Jammeh has threatened to "slit the throats" of gay people living in Gambia if they are caught
engaging in the act of homosexuality.

President Jammeh, who has been very vocal against gay people, gave this threat while
speaking on nationwide broadcast to d youths in his country about the importance of agriculture recently.

"If you do it [in the Gambia] I will slit your throat. If you are a man and want to marry another man in this country and
we catch you, no one will ever set eyes on you again, and no white person can do anything about it," he said

https://newngrguardiannewscom.c.presscdn.com/wp-content/uploads/2015/05/ohaneze_ndigbo.jpg

SIR: It is very ironical to hear from some quarters that Ndigbo are politically naive because only few of them voted for Buhari. This is a most uncharitable statement, and far from the truth. Ndigbo are not politically naive. Ordinarily, one would have ignored such reckless statements but for the fact that the truth must be told so that members of the public are not misled. To start with, if we are practising real democracy, people should be allowed to vote according to the dictates of their consciences.

Many factors may inform people voting in a particular manner, but one thing is sure that Ndigbo are the most democratic people in Nigeria and can never tolerate any body coercing them to vote in a particular way. It may interest those gloating over this issue to know that there were also Igbo presidential aspirants in the 2015 presidential elections but Buhari got more votes in the South- East than these Igbo sons. This is democracy in action; if not, what would make an Hausa-Fulani man get more votes than the sons of the soil in Igboland? It goes to show that Ndigbo were not influenced by tribal considerations and sentiments when casting their votes. Their actions were based solely on free conscience and conviction, which is one of the hallmarks of democracy.

Besides, when has loyalty become a vice or naivety, and disloyalty become a virtue or wisdom? It is instructive to note that on two occasions, the Yorubas did not vote en masse for their own son, Obasanjo, do we now say that the Yorubas were naive for not voting for him? It is heartwarming to note that Buhari himself appreciated the increased votes he got from Ndigbo, particularly from Imo State compared to the last election where he performed abysmally in the South-East which probably stemmed from the more vigorous campaign he embarked on in the South East unlike his flying visits in the previous election. It only goes to show that past wounds are being healed gradually and the process of forgiveness on all sides is on. Ndigbo should be commended instead of being taunted.

The pattern of voting for PDP since 1999 stems from the fact that Ndigbo have historically voted for parties that have a pan-Nigerian outlook and would protect their interests in all parts of Nigeria, this is borne out of the fact that in the 2003 elections, Obasanjo received more votes than Ojukwu in the South-East. My point is that we should endeavour to discuss things that will uplift and build our nation instead of sowing seeds of bitterness and disunity through reckless utterances.

https://newngrguardiannewscom.c.presscdn.com/wp-content/uploads/2015/05/MTNF.jpg

With its pioneering status as the first Foundation to be established by a Nigerian telecommunication company, MTN Foundation, the Corporate Social Responsibility vehicle of leading ICT Company, MTN Nigeria, is celebrating a decade of touching lives through its hugely impactful social investments in education, health, and economic empowerment. Founded on May 11, 2005, the Foundation is funded by up to one percent profit after tax (PAT) from MTN Nigeria and has become the leading driver of social investments through the expenditure of over N11 billion naira in 341 project sites across the six geopolitical zones of the country.

Chairman, MTN Foundation, Ambassador Hamzat Ahmadu, noted that the successes which have been recorded in the last 10 years are based on the Foundation’s ability to leverage on the power of local and international partners who are able to bring relevant knowledge and experience to the table, to create and execute sustainable projects across the country. “The giant strides made by the Foundation and the remarkable transformation of lives seen through the gains of our various initiatives in the area of health, education and economic empowerment are an eloquent testimony of how well we have been able to demonstrate our commitment to enriching lives and adding value to the lives of the citizenry,” Ambassador Ahmadu said. On his own part, Corporate Services Executive of MTN and Director of the Foundation, Wale Goodluck, expressed delight at the giant strides made in the past decade adding that corporate social responsibility is at the core of MTN’s organizational philosophy. “We are excited that our mission to improve the quality of life in communities all over the country has yielded great dividends as evidenced by the positive impact our initiatives have had in helping to reduce poverty as well as foster sustainable development in Nigeria,” Goodluck added.

He pledged that the Foundation will not relent in its efforts. The Foundation, said Goodluck, will continue to seek creative ways to support and add value to lives in many more communities . MTNF educational initiatives have seen it provide digital libraries and ICT laboratories to universities and secondary schools, respectively, across the country while empowering others with scholarships in music and science and technology.

Under its healthcare portfolio, it has provided mammography and dialysis machines to public hospitals across the country as well as its trailblazing eyesight restoration intervention where a lot of persons have benefited from free cataract surgeries, eye glasses and drug packs. Under its economic empowerment portfolio, MTNF has carried out and supported a wide range of activities designed to enable job provision, skills acquisition among other various stakeholder groups such as the disabled, widows and visually impaired students.

In recognition of its positive contributions, MTNF has received numerous awards, including the 3rd CSR Nigeria Industry Award: Innovative Partnership Award for Outstanding Work in Corporate Social Responsibility and Creating “Shared Value”; Advertising Association of Nigeria (ADVAN) Awards: Best Corporate Social Responsibility Company and Sickle Cell Foundation of Nigeria: Special Appreciation Award in recognition of MTNF work and Support for Sickle Cell Foundation of Nigeria among many others.

https://newngrguardiannewscom.c.presscdn.com/wp-content/uploads/2015/05/Samsung-Galaxy-S6-and-Galaxy-S6-Edge.jpg

FASHION and style mean different things to a lot of people. For some, it is a way of life; for others, it is art and creativity. Yet for others, it represents a trend which defines and compliments your person in every possible way.

Whatever fashion means, one thing is certain: fashion has become intertwined in our everyday life, reflecting in what we wear, where we live, what we eat and even our portable and mobile devices. Several years ago, Nokia, fully realising the prominent role fashion and style play in everyday living, launched a glamorous set of mobile devices tagged the L’Amour collection.

As it was expected, the devices were launched via a fashion show with notable fashion designers showcasing top-notch designs displayed by models carrying the phones. This perhaps was one of the boldest fashion statements ever made by a mobile device. Now, mobile devices perhaps do not require fashion shows to highlight their trendiness and style. Original equipment manufacturers have long realised the importance of fashion in the contemporary world and have fused it into mobile devices, which are improved upon every year in tandem with trends.

Every aspect of the mobile device is regarded as fashionable, including accessories which come in different shades and colours. To the uninitiated, fashion is limited to clothes, footwear, wristwatches and automobiles. To modern, upwardly mobile people, fashion and style transcend clothes and reflect every aspect of their lives. To be termed fashionable means being in touch with current trends as well as having a taste and refinement that is unique and classy.

For organisations like Samsung, style is the new Galaxy S6 Duos and Galaxy S6 Edge, the latest trendy, pace-setting mobile devices in the Galaxy S range of smartphones tagged Next is Now. With the conviction that the new device will meet current trends, the company availed its customers the opportunity of pre-ordering the devices which gave them the chance of becoming trend-setters as the phones were launched publicly in Nigeria. Suffice to say that Samsung’s customers were elated when the Galaxy S6 Duos and S6 Edge first made their debut at the Mobile World Congress in Barcelona, Spain recently; even now, the phones wow people.

Introduced to the Nigerian market via a classy launch event befitting a phone with so much style, the S6 Duos and S6 Edge met and exceeded the expectations of consumers and more. The media event was graced by press men who were eager to catch a glimpse of the much- awaited piece of jewellery, as promised by its manufacturers.

The event was compared by Samsung Ambassador and award-winning RnB singer, Banky W. Crafted like a fine piece of jewellery and aptly called the ‘sexy ladies’, both devices are a blend of premium components manufactured with the most advanced Samsung technology. Not just a step ahead of its predecessor; the Galaxy S5, the Galaxy S6 Duos and S6 Edge are imbued with incredibly intelligent cameras that require only 0.7 seconds to launch, setting new industry standard for design, craftsmanship and performance.

Interestingly, the cameras both have the ability of capturing images and displaying them in a 360 degree manner, without necessarily having to capture all aspect of the image, in 3D. These latest additions have undoubtedly redefined the company’s signature Galaxy series.[/img]

1a.
Volume of pipette used = 25cm3

Tabulate: ---- , 1st , 2nd , 3rd
UNDER ---- PUT:
Burette Reading (cm3)
Initial burette reading (cm3)
Volume of acide used

UNDER 1ST PUT:
23.50
00.00
23.50

UNDER 2nd PUT:
47.10
23.50
23.60

NDER 3rd Put:
23.40
00.00
23.40

Average volume of E used
= 23.50 + 23.60 + 23.40 / 3
= 23.50cm3

HNO3(aq) + NaOH(aq) --> NaNO3(aq) + H20(aq)

1b. F contains 2.00g NaOH(aq) in 5.00cm3
500cm3 of F = 100cm3
2.00g of F = X
500X = 2 x 1000
X = 2000/5
X = 4gldm3 of F
conc of F in gdm3 = 4gdm3
molar concentration = mass concentration / molar mass
molar mass = NaOH = 23 + 16 + 1
= 40gldm
= 4gldm3 / 40gldm
molar conc of F = 0.1moldm3
Using CAVA / CBVB = nA / nB
CA x 23.50 / 0.1 x 25 = 1/1 -> ca x 23.5 = 2.5
CA = 2.5/23.50 -> CA = 0.1064moldm3
Concentration of E = 0.1064moldm3
recall that mass concentrate = mass/volume(dm3)
form he balanced chemical equation
1 mole of F = 1 mole of NaNO3
500dm3 of F = 500dm3 of NaNO3
-> volume of NaNo3 = 500dm3
also 1 mole of F = 1 mope of NaNO3
0.1 moldm3 of F = 0.1 moldm3 NaNO3
-> Number of mole of NaNO3 = volume x concentration
= 500 x 0.1
= 50 mole

Molar Mass NaNO3 = 23 + 14 + 3(16)
= 85gmol

mass of NaNO3 = number of mole x molar mass
= 50 x 85
= 4250g

=======================
2a. Tabulate Test, Observation, Inference
i.
UNDER TEST PUT:
G + 5cm3 of distilled water
G solution + litmuss paper

UNDER OBSERVATION PUT:
G is soluble in water
No effect in litmus paper

UNDER INFERENCE PUT:
A soluble salt is present
The soft in neutral to litmus paper.

ii.
UNDER TEST PUT:
G solution + oe or two drop of iondine

UNDER OBSERVATION PUT:
The soltuion turns blue black

UNDER INFERENCE PUT:
Glucose is present

iii.
UNDER TEST PUT:
G solution + a few drop of feliling solution and warn

UNDER OBSERVATION PUT:
A brick red pricipitate is formed

UNDER INFERENCE PUT:
Glucose confirm.

2b. Tabulate Test, Observatiob, Inference
i.
UNDER TEST PUT:
H + 5cm3 of dilute tetraoxosulphate acide and heat

UNDER OBSERVATION PUT:
a blue gelate haay precipitate is formed

UNDER INFERENCE PUT:
CU2+ is present

ii.
UNDER TEST PUT:
2cm3 b (i) + NH(A) in drop then in excess

UNDER OBSERVATION PUT:
a deep blue precipitate is formed and it dissolved in excess

UNDER INFERENCE PUT:
CU2+ confirm
==============================
3a.
i. kipps apparatus: it is used in intermittant supply o gasses.
ii. it is used in cooling or condersing vapour into liquid during distilation lebigesndenses
iii. hoffmanis voltameter: i is used oin determination of the chemical composition of water by volume.

3b.
i.add three or four drops of concentrated trioxonitrate (v) acide of egg-white solution the firmation of an intense yellow colour indicate the presence of protein.
ii. crystallization
iii. when water is added to dinhydrous copper (ii) trioxosulphate (vi) to the colour will change from white to blue.
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ACCOUNTING OBJ
1-10 ACBBCBACAB
11-20 ADDBABDDAB
21-30 ABDDBBACBB
31-40 CDDDABACBB
41-50 BDDCBAACDB

[b] ♣ACCOUNTING THEORY ANS♣
1a. departmental account means account prepared
separately for the department and here ledgers will be
opened, trial balance will be prepared and also profit and
loss account.it determines the financial status of each
department in an institution.
1b. apportinate is a term used for differentiation and
division of each department financial status into different
account.
C. purpose of departmental account
- to determine the financial status of each department
- it is used to determine profitability of each department
- it is useful for decision - making processes.
- it is used for determine gross profit of each department
- it is used for monitoring the progress of each department

(3ai)prime cost are the cost that can be traced to a
particular production unit.
(3aii)
-direct materials: this is the expenditure on raw materials
which can be traced to aparticular production unit
-Direct expenses: these are expenses which have direct
indentfication with production e.g royalties
-direct labour: this refers to the wages of employeess who
are directly engaged in the production process
(3b)
-it saves time
-it allow homogenous accoutn
-it used to detect missing figures
-it helps in locating errors
-it provide a check on the accuracy of balance of the
ledgers
-total debtors and creditors can be easily calculated.

(7)
Tabulate Debit(dr) and Credit(cr)
Subscription
Debit:
Balance(960) + I &E(34,560) + Balance(420) = 35940.
Credit:
Balance(360) +Cash(35,160) +Bal (420) = 35940. Balance
b/d (420)
Wages A/C
Debit:
Cash (26,976) + Bal (768) = 27,744
Credit:
Bal (696)+ I&E(27,048) = 27,744
Club House
Debit:
Bal (48,600)= 48,600
Credit:
Dep (I&E) 4860 + Bal (43,740) = 48600
Sundry Exp
Debit:
Cash (1,248) = 1248
Credit:
Bal (696) + I&E (552) = 1,248
INCOME AND EXPENDITURE
Debit (#)
Subscription (34,560)+ Income from dance (23604)+
Interest (720)+ Donation (3612) = 62516
Credit
LESS EXPENSES (#)
Dance (3,660) + Repairs (1,752)+ Wages (27048) +
Sundry Exp(552)+ Dep: Club house (4860) = Surplus
(37872)= 24,644
Balance sheet as at 31/12/2010
Tabulate (Cost ) ,(Dep) , NBv
Land (cost: 48,000) , (Dep: ), (NBv : 4800) + Club house
(cost: 57,420) , (Dep: 22788), (NBv : 34632 ) = NBV
(82632)
C/A cash (28824) - Less C/L Subcription (420)= 28404
+82632 = 111036
ACCount Fund (86064) + 24644 =110708


(5)
manufacturing trading profit & loss Account for the year
ended 31/12/20010
Debit Side
Stock Rm(105000)
purchases(210000)
315000
expenses(56000)
371000
stock(90,000)
281000
wages(69000)
royalties(50,000)
prime cost(400000)
over head expense
gen exps(1/3*(33000)) (11,000)
indirect labour(20,000)
dep building (5/100*(120,000) (6,0000)
equipmet (5/100*(100000) (5000)
42000
add WIP @ start(25000)
67000
less WIP@end(35000)
32000
g.p on Manufactured(78000)
market value(510000)
Stock F.G(135000)
market value(510000)
stock F.G(645000)
80,000
G.p(565000)
125000
690000
general exps(2/3*(33000) (22000)
admin exps(40000)
S&(45000)
net profit(96000)
203,000
credit side
market value(510,000)
510,000
sales(700,000)
ret inwards(10000)
690000
690000
G.p b/d(125000)
G.p on manifest(78000)
203,000.

(7)
Tabulate Debit(dr) and Credit(cr)
Subscription
Debit:
Balance(960) + I &E(34,560) + Balance(420) = 35940.
Credit:
Balance(360) +Cash(35,160) +Bal (420) = 35940. Balance
b/d (420)
Wages A/C
Debit:
Cash (26,976) + Bal (768) = 27,744
Credit:
Bal (696)+ I&E(27,048) = 27,744
Club House
Debit:
Bal (48,600)= 48,600
Credit:
Dep (I&E) 4860 + Bal (43,740) = 48600
Sundry Exp
Debit:
Cash (1,248) = 1248
Credit:
Bal (696) + I&E (552) = 1,248
INCOME AND EXPENDITURE
Debit (#)
Subscription (34,560)+ Income from dance (23604)+
Interest (720)+ Donation (3612) = 62516
Credit
LESS EXPENSES (#)
Dance (3,660) + Repairs (1,752)+ Wages (27048) +
Sundry Exp(552)+ Dep: Club house (4860) = Surplus
(37872)= 24,644
Balance sheet as at 31/12/2010
Tabulate (Cost ) ,(Dep) , NBv
Land (cost: 48,000) , (Dep: ), (NBv : 4800) + Club house
(cost: 57,420) , (Dep: 22788), (NBv : 34632 ) = NBV
(82632)
C/A cash (28824) - Less C/L Subcription (420)= 28404
+82632 = 111036
ACCount Fund (86064) + 24644 =110708
(
Debtor\'s account
Debit Side
Bal(1200)
sales(8200)
int Charge(140)
Dishouned cheque(1400)
Carriage out(110)
Dishourned(1200)
int on overdue(100)
12,350
Credit side
cheque received(9200)
return inwards(240)
bad debt(800)
set-off(400)
bal c/d (1710)
10640
Creditor\'s control
Debit side
cash paid(250)
cheques paid(4200)
return out(220)
set-off(400)
bal c/d(5,250)
10,320
credit side
bal(720)
purchases(9600)
10,320
bal b/d(5250)














ACCOUNTING OBJ
1-10 ACBBCBACAB
11-20 ADDBABDDAB
21-30 ABDDBBACBB
31-40 CDDDABACBB
41-50 BDDCBAACDB

[b] ♣ACCOUNTING THEORY ANS♣
1a. departmental account means account prepared
separately for the department and here ledgers will be
opened, trial balance will be prepared and also profit and
loss account.it determines the financial status of each
department in an institution.
1b. apportinate is a term used for differentiation and
division of each department financial status into different
account.
C. purpose of departmental account
- to determine the financial status of each department
- it is used to determine profitability of each department
- it is useful for decision - making processes.
- it is used for determine gross profit of each department
- it is used for monitoring the progress of each department

(3ai)prime cost are the cost that can be traced to a
particular production unit.
(3aii)
-direct materials: this is the expenditure on raw materials
which can be traced to aparticular production unit
-Direct expenses: these are expenses which have direct
indentfication with production e.g royalties
-direct labour: this refers to the wages of employeess who
are directly engaged in the production process
(3b)
-it saves time
-it allow homogenous accoutn
-it used to detect missing figures
-it helps in locating errors
-it provide a check on the accuracy of balance of the
ledgers
-total debtors and creditors can be easily calculated.

(7)
Tabulate Debit(dr) and Credit(cr)
Subscription
Debit:
Balance(960) + I &E(34,560) + Balance(420) = 35940.
Credit:
Balance(360) +Cash(35,160) +Bal (420) = 35940. Balance
b/d (420)
Wages A/C
Debit:
Cash (26,976) + Bal (768) = 27,744
Credit:
Bal (696)+ I&E(27,048) = 27,744
Club House
Debit:
Bal (48,600)= 48,600
Credit:
Dep (I&E) 4860 + Bal (43,740) = 48600
Sundry Exp
Debit:
Cash (1,248) = 1248
Credit:
Bal (696) + I&E (552) = 1,248
INCOME AND EXPENDITURE
Debit (#)
Subscription (34,560)+ Income from dance (23604)+
Interest (720)+ Donation (3612) = 62516
Credit
LESS EXPENSES (#)
Dance (3,660) + Repairs (1,752)+ Wages (27048) +
Sundry Exp(552)+ Dep: Club house (4860) = Surplus
(37872)= 24,644
Balance sheet as at 31/12/2010
Tabulate (Cost ) ,(Dep) , NBv
Land (cost: 48,000) , (Dep: ), (NBv : 4800) + Club house
(cost: 57,420) , (Dep: 22788), (NBv : 34632 ) = NBV
(82632)
C/A cash (28824) - Less C/L Subcription (420)= 28404
+82632 = 111036
ACCount Fund (86064) + 24644 =110708


(5)
manufacturing trading profit & loss Account for the year
ended 31/12/20010
Debit Side
Stock Rm(105000)
purchases(210000)
315000
expenses(56000)
371000
stock(90,000)
281000
wages(69000)
royalties(50,000)
prime cost(400000)
over head expense
gen exps(1/3*(33000)) (11,000)
indirect labour(20,000)
dep building (5/100*(120,000) (6,0000)
equipmet (5/100*(100000) (5000)
42000
add WIP @ start(25000)
67000
less WIP@end(35000)
32000
g.p on Manufactured(78000)
market value(510000)
Stock F.G(135000)
market value(510000)
stock F.G(645000)
80,000
G.p(565000)
125000
690000
general exps(2/3*(33000) (22000)
admin exps(40000)
S&(45000)
net profit(96000)
203,000
credit side
market value(510,000)
510,000
sales(700,000)
ret inwards(10000)
690000
690000
G.p b/d(125000)
G.p on manifest(78000)
203,000.

(7)
Tabulate Debit(dr) and Credit(cr)
Subscription
Debit:
Balance(960) + I &E(34,560) + Balance(420) = 35940.
Credit:
Balance(360) +Cash(35,160) +Bal (420) = 35940. Balance
b/d (420)
Wages A/C
Debit:
Cash (26,976) + Bal (768) = 27,744
Credit:
Bal (696)+ I&E(27,048) = 27,744
Club House
Debit:
Bal (48,600)= 48,600
Credit:
Dep (I&E) 4860 + Bal (43,740) = 48600
Sundry Exp
Debit:
Cash (1,248) = 1248
Credit:
Bal (696) + I&E (552) = 1,248
INCOME AND EXPENDITURE
Debit (#)
Subscription (34,560)+ Income from dance (23604)+
Interest (720)+ Donation (3612) = 62516
Credit
LESS EXPENSES (#)
Dance (3,660) + Repairs (1,752)+ Wages (27048) +
Sundry Exp(552)+ Dep: Club house (4860) = Surplus
(37872)= 24,644
Balance sheet as at 31/12/2010
Tabulate (Cost ) ,(Dep) , NBv
Land (cost: 48,000) , (Dep: ), (NBv : 4800) + Club house
(cost: 57,420) , (Dep: 22788), (NBv : 34632 ) = NBV
(82632)
C/A cash (28824) - Less C/L Subcription (420)= 28404
+82632 = 111036
ACCount Fund (86064) + 24644 =110708
(
Debtor\'s account
Debit Side
Bal(1200)
sales(8200)
int Charge(140)
Dishouned cheque(1400)
Carriage out(110)
Dishourned(1200)
int on overdue(100)
12,350
Credit side
cheque received(9200)
return inwards(240)
bad debt(800)
set-off(400)
bal c/d (1710)
10640
Creditor\'s control
Debit side
cash paid(250)
cheques paid(4200)
return out(220)
set-off(400)
bal c/d(5,250)
10,320
credit side
bal(720)
purchases(9600)
10,320
bal b/d(5250)














ACCOUNTING OBJ
1-10 ACBBCBACAB
11-20 ADDBABDDAB
21-30 ABDDBBACBB
31-40 CDDDABACBB
41-50 BDDCBAACDB

[b] ♣ACCOUNTING THEORY ANS♣
1a. departmental account means account prepared
separately for the department and here ledgers will be
opened, trial balance will be prepared and also profit and
loss account.it determines the financial status of each
department in an institution.
1b. apportinate is a term used for differentiation and
division of each department financial status into different
account.
C. purpose of departmental account
- to determine the financial status of each department
- it is used to determine profitability of each department
- it is useful for decision - making processes.
- it is used for determine gross profit of each department
- it is used for monitoring the progress of each department

(3ai)prime cost are the cost that can be traced to a
particular production unit.
(3aii)
-direct materials: this is the expenditure on raw materials
which can be traced to aparticular production unit
-Direct expenses: these are expenses which have direct
indentfication with production e.g royalties
-direct labour: this refers to the wages of employeess who
are directly engaged in the production process
(3b)
-it saves time
-it allow homogenous accoutn
-it used to detect missing figures
-it helps in locating errors
-it provide a check on the accuracy of balance of the
ledgers
-total debtors and creditors can be easily calculated.

(7)
Tabulate Debit(dr) and Credit(cr)
Subscription
Debit:
Balance(960) + I &E(34,560) + Balance(420) = 35940.
Credit:
Balance(360) +Cash(35,160) +Bal (420) = 35940. Balance
b/d (420)
Wages A/C
Debit:
Cash (26,976) + Bal (768) = 27,744
Credit:
Bal (696)+ I&E(27,048) = 27,744
Club House
Debit:
Bal (48,600)= 48,600
Credit:
Dep (I&E) 4860 + Bal (43,740) = 48600
Sundry Exp
Debit:
Cash (1,248) = 1248
Credit:
Bal (696) + I&E (552) = 1,248
INCOME AND EXPENDITURE
Debit (#)
Subscription (34,560)+ Income from dance (23604)+
Interest (720)+ Donation (3612) = 62516
Credit
LESS EXPENSES (#)
Dance (3,660) + Repairs (1,752)+ Wages (27048) +
Sundry Exp(552)+ Dep: Club house (4860) = Surplus
(37872)= 24,644
Balance sheet as at 31/12/2010
Tabulate (Cost ) ,(Dep) , NBv
Land (cost: 48,000) , (Dep: ), (NBv : 4800) + Club house
(cost: 57,420) , (Dep: 22788), (NBv : 34632 ) = NBV
(82632)
C/A cash (28824) - Less C/L Subcription (420)= 28404
+82632 = 111036
ACCount Fund (86064) + 24644 =110708


(5)
manufacturing trading profit & loss Account for the year
ended 31/12/20010
Debit Side
Stock Rm(105000)
purchases(210000)
315000
expenses(56000)
371000
stock(90,000)
281000
wages(69000)
royalties(50,000)
prime cost(400000)
over head expense
gen exps(1/3*(33000)) (11,000)
indirect labour(20,000)
dep building (5/100*(120,000) (6,0000)
equipmet (5/100*(100000) (5000)
42000
add WIP @ start(25000)
67000
less WIP@end(35000)
32000
g.p on Manufactured(78000)
market value(510000)
Stock F.G(135000)
market value(510000)
stock F.G(645000)
80,000
G.p(565000)
125000
690000
general exps(2/3*(33000) (22000)
admin exps(40000)
S&(45000)
net profit(96000)
203,000
credit side
market value(510,000)
510,000
sales(700,000)
ret inwards(10000)
690000
690000
G.p b/d(125000)
G.p on manifest(78000)
203,000.

(7)
Tabulate Debit(dr) and Credit(cr)
Subscription
Debit:
Balance(960) + I &E(34,560) + Balance(420) = 35940.
Credit:
Balance(360) +Cash(35,160) +Bal (420) = 35940. Balance
b/d (420)
Wages A/C
Debit:
Cash (26,976) + Bal (768) = 27,744
Credit:
Bal (696)+ I&E(27,048) = 27,744
Club House
Debit:
Bal (48,600)= 48,600
Credit:
Dep (I&E) 4860 + Bal (43,740) = 48600
Sundry Exp
Debit:
Cash (1,248) = 1248
Credit:
Bal (696) + I&E (552) = 1,248
INCOME AND EXPENDITURE
Debit (#)
Subscription (34,560)+ Income from dance (23604)+
Interest (720)+ Donation (3612) = 62516
Credit
LESS EXPENSES (#)
Dance (3,660) + Repairs (1,752)+ Wages (27048) +
Sundry Exp(552)+ Dep: Club house (4860) = Surplus
(37872)= 24,644
Balance sheet as at 31/12/2010
Tabulate (Cost ) ,(Dep) , NBv
Land (cost: 48,000) , (Dep: ), (NBv : 4800) + Club house
(cost: 57,420) , (Dep: 22788), (NBv : 34632 ) = NBV
(82632)
C/A cash (28824) - Less C/L Subcription (420)= 28404
+82632 = 111036
ACCount Fund (86064) + 24644 =110708
(
Debtor\'s account
Debit Side
Bal(1200)
sales(8200)
int Charge(140)
Dishouned cheque(1400)
Carriage out(110)
Dishourned(1200)
int on overdue(100)
12,350
Credit side
cheque received(9200)
return inwards(240)
bad debt(800)
set-off(400)
bal c/d (1710)
10640
Creditor\'s control
Debit side
cash paid(250)
cheques paid(4200)
return out(220)
set-off(400)
bal c/d(5,250)
10,320
credit side
bal(720)
purchases(9600)
10,320
bal b/d(5250)

♣ACCOUNTING THEORY ANS♣
(1a). departmental account means account prepared separately for the department and here ledgers will be opened, trial balance will be prepared and also profit and loss account.it determines the financial status of each department in an institution. (1b). apportinate is a term used for differentiation and division of each department financial status into different account.
(1c) purpose of departmental account - to determine the financial status of each department - it is used to determine profitability of each department - it is useful for decision - making processes. - it is used for determine gross profit of each department - it is used for monitoring the progress of each department.


(3ai)prime cost are the cost that can be traced to a
particular production unit.
(3aii)
-direct materials: this is the expenditure on raw materials
which can be traced to aparticular production unit
-Direct expenses: these are expenses which have direct
indentfication with production e.g royalties
-direct labour: this refers to the wages of employeess who
are directly engaged in the production process
(3b)
-it saves time
-it allow homogenous accoutn
-it used to detect missing figures
-it helps in locating errors
-it provide a check on the accuracy of balance of the
ledgers
-total debtors and creditors can be easily calculated.

(
Debtor\'s account
Debit Side
Bal(1200)
sales(8200)
int Charge(140)
Dishouned cheque(1400)
Carriage out(110)
Dishourned(1200)
int on overdue(100)
12,350
Credit side
cheque received(9200)
return inwards(240)
bad debt(800)
set-off(400)
bal c/d (1710)
10640
Creditor\'s control
Debit side
cash paid(250)
cheques paid(4200)
return out(220)
set-off(400)
bal c/d(5,250)
10,320
credit side
bal(720)
purchases(9600)
10,320
bal b/d(5250)

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