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Those that are saying N200,000 is not a fat salary, may be deceiving you. Some of them have never worked in their life. In the Federal Public / Civil Service, entry Grade Level is 8/2 for Degree Holders and 8/1 for their HND counterparts. The entry salary is N82,000 and N80,000 respectively. The exception are Agencies and Parastatals that pay slightly above N100,000 for entry level on Grade Level 8. For the records, the salary of Substantive Director on Grade Level 17 is N300,000 in the mainstream Ministries. Apart perks of office and allowances, which are not general, most cases applicable to sensitive departments or unit and sometimes, Job related, these set of workers are surviving on their meager salaries. My brother, like some commentators have suggested, stay put on the job until you have gotten alternative. To be begging for financial assistance is a yeoman's job. |
festacman:You just displayed crass ignorance on what you don't know on a public forum. In a bid to show that you are smart, you are posting what you think in your imagination should be the roles / functions of the DSS. For the records, the State Security Service (SSS) being a Department in the Presidency and addressed as the Department of State Services (DSS) for correspondence purposes is one of the offshoots of the defunct Nigeria Security Organisation (NSO). NSO was erstwhile a department of the Nigeria Police Force, known as "E Department" saddled with the responsibility of undertaking intelligence activities of the Police covertly. After the assassination of the Head of State, Murtala Ramat Muhammed in 1979, his successor, Major-General Obasanjo established the NSO to undertake internal (domestic), foreign (external) and military (defence) intelligence, including protection of President, Vice President, Ministers and other public functionaries deemed to be due for protection. The re-organisation of NSO by Military President, Ibrahim Babangida in 1986 led to the creation of three organisations viz: SSS for civil domestic intelligence, National Intelligence Agency (NIA) for foreign intelligence, Defence Intelligence Agency (DIA) for military/defence intelligence. The enabling Decree (now Act) is the National Security Agencies Act (NSA Act of 19th June, 1986), Section 248 Laws of the Federation of Nigeria and SSS Instrument No 1 of 1999. Apart from detection, prevention and investigation of threats to national security of Nigeria, the SSS is also empowered to carry out vetting of their employees, vetting of persons whose appointment will give access to classified information or materials, vetting of foreign companies before their incorporation in Nigeria, vetting of private security companies before their incorporation. Meanwhile, the supervision of private security companies is the responsibility of NSCDC (Civil Defence). The SSS also perform other functions as deemed necessary by the President and the National Assembly. The case in point is a Court-ordered investigation to be carried out by the Police or the DSS. |
It is highly unprofessional for OPSH to release those arrested and conveyed to their office with patrol van to go on their own. They are supposed to be conveyed to their domicile in a patrol van not necessarily in the night. Standard Operational Procedures (SOP) requires that they be released to family members or their personal representatives, escorted to the outside perimeter fence of the security facility. In addition, the person mounting the sentry is supposed to be informed of the release of suspect(s). He is supposed to say a cautionary words like " who goes there? Don't move or keep still, including firing a warning shot. Also, rules of usage of firearms is expected to be applied. The allegations of belonging to an unlawful society (cultism) is not punishable by death, even if convicted. The offence is not treason or treasonable felony nor attracted a prison term of three years and above. Even if they are escaping, it does not put his life in danger and he was not attacked with a dangerous weapon that can inflict bodily injury on him nor cause his death. In my candid opinion, the Federal Government should pay compensation to the family of the deceased, the culprit should be defaulted and be made to face Orderly Room Trial or issued with a query depending on his rank. He may have operated under the influence of intoxicating liquor. |
Zebra is Egbin. Kekete Abila is descriptive. |
I gained admission to study Accounting in 1999. Knowing fully well that I was not good at mathematics in Secondary School, I paid for a mathematics tutorial on Campus, I do attend free tutorials of Deeper Life Campus Fellowship and MSSN (Muslim Students Society of Nigeria). After a shortwhile, I organised a free tutorial class on mathematics and financial accounting as part of my Social Responsibility to give back to fellow undergraduates who are struggling with these subjects like I did. The take home here is that any subject or course that is difficult, there is always a way out. Attend tutorials, devote more time, associate with course mates and seniors in your Department for knowledge sharing and exchange of ideas. Cheers!! |
degamemaster:I think your comment is cloned with sterotype and prejudice. Crime should be called what it is, irrespective of the tribe, race, religion, gender and status of the culprit. In this dispensation, there are many people who can read or write, or do both in languages that are different from their mother tongues. The caption has summarised what transpired, I think it is high level of hypocrisy and double standard to scold someone on a public forum, while placing a caveat that you should not be quoted after doing the same. This speaks volume of your character and integrity. |
I suspect cover-up by the Tricycle Rider. Has the business-client relationship gotten to the stage of pouring yoghurt in his beer without his consent? It is highly unprofessional to drink liquor while on duty, especially driving / riding. The lady in question may be working for some criminal gang that specialises in stealing means of both private and commercial transportation. I wish the law enforcement agents could help him to recover his tricycle, while the lesson learnt will be beneficial to him in his future engagements. |
Nice suggestion though, but marriage is not quadratic equation that can be solved by one-solution-fit-all (Quadratic formula, the so-called Almighty formula). The formula should be derived and applied in accordance with prevailing circumstances. I have been married for about five years now and do assist with the cooking, but since the day my wife made reference to her friend's husband as the one cooking in their house, I stopped. Liberty should not be taken as licence. How can you compare me that work from 8am to 8pm to someone that it is only the wife that is working for now? Afterall, I employed a maid to assist her with the domestic chores. Know what works for you. |
I think the development of educational curriculum in Nigeria should be tailored towards a functional education, this can be done by placing less premium on elective courses from the second semester of the first year. Undergraduates should concentrate more on core courses that are relevant to their areas of specialty. The same thing should equally be applied to apprenticeship and skills acquisitions. In my opinion, I do not subscribed to the notion that education in Nigeria is over-rated or over-hyped. There is need to differentiate between formal and informal education. Both forms of education has to do with knowledge acquisition, while the former relates to knowledge acquisition in structured forms within specified period of time (years), the latter is unstructured knowledge acquisition within stipulated time also. Both are expected to transfer skills, aptitude, processes and procedures that will lead to specialty. In the real sense, education is training aimed at acquiring knowledge and knowledge could also be acquired through reading, observation, travelling, imitation, learning, repetition including on-the-job, off-the job or vestibule, group discussions, case studies, job rotation, industrial training, practice sessions, audio and visual instructional materials among others. The end product of education is expected to produce people who are in the white-collar jobs, blue-collar jobs, business, academics and other forms of human endeavours. |
I think there is no justification whatsoever for engaging in collective defence of educational institutions. I read a publication credited to JAMB on the number of candidates that were qualified to be admitted into the universities, and the available space/vacancies and capacities of these schools. I have family friends who struggled to pay their children school fees at the private universities not because these children could not score 200 in JAMB, but some were offered courses that are different from their choices or denied admissions. For the records, I attended public schools throughout my educational pursuits, but the obvious need to be stated. The Federal Government abdicate its responsibility by granting licences to individuals and private bodies to run universities. In a way, it has plugged the hole created by lack of capacity to admit all the qualified candidates into government universities. It has also encouraged good-spirited individuals and organisations to contribute to educational development, including expanding the frontiers of knowledge. However, there are common denominators in some professional fields where graduates from different public and private universities will converge and write qualifying examinations. For instance, Bar examinations from the Law school for Lawyers, ICAN examinations for Accountants who want to become professionals. Other professional courses also have moderated and professional examinations as a prerequisite for practice in those fields. There are instances where graduates of private universities have favourably competed with their counterparts from public universities. I think it is better to concentrate on our fields of study at the undergraduate levels, acquire other skills and competencies that are required to successfully navigate our career paths in life, rather than engaging in needless argument on the quality of graduates from public and private universities. |
I think Obasanjo's camp are deceiving themselves by saying, "the reason why Obj brought Atiku in 1999 was to pave way for him to succeed Obj in 2007". The third term agenda will suffice. |
Amarabae:God bless you for this clarification. In Nigeria, I have not seen those who like to twist and rewrite history like some Benin elders and they are gradually passing it down to some gullible youth. During the coronation of the Oba of Benin, he made corrections and clarification to some erroneously held beliefs by Benin Chiefs. He declared that he is not the 39th Oba, but 40th from the listing of Obas after the end of Ogiso Dynasty, "I am a direct descendant of Oromiyan, the son of Oduduwa the ruler of Uhe (Ife), which Benin people of that period believed is their lost Prince. We and Ife people shared a common patrimony and the history of the world is a shared one. We recognise Oduduwa and his origin, but we cannot force it on those who refuse to accept it". Every Prince or forbear that founded a kingdom, this set of people will claim he is a Benin Prince. If not for the purpose of setting the records straight, it would have been better not to dignify them with a response. |
The argument whether Value Added Tax (VAT) and Sales Tax mean the same thing need to be put to rest by reference to their historical background. Before 1st January, 1994 Sales Tax which is also known as Single State Tax was levied on some goods and services in Nigeria and covers only nine (9) categories of goods. The tax base was narrow and negates the fundamental principle of consumption tax which is expected to cut across all consumable goods and services. It is collected by State Government. On the 1st of January, 1994 the Federal Government of Nigeria replaced the Sales Tax with VAT which is also known as Multiple Stage Tax. It has a broader base and applies to the difference between total value of input and total value of output produced at each level of production to the final stage. Due to the difficulty in determining the actual value added, the difference between purchase price and sales price for each stage of production is adopted as the tax base. It is collectible by Federal Inland Revenue Service (FIRS) and the Government realised N8 billion in 1994. The tax rate is 5% in line with VAT (Amendment) Act, 2007. Time will not permit me to discuss Registration, Penalties, Exemption with relevant dates, Calculation and currency of remittance, Tax invoice particulars, Tax Appeal Tribunal and the Role of the Federal High Court. Meanwhile, the distribution of proceeds of VAT is 15%, 50% & 35% to FG, States (including FCT) and Local Governments respectively. |
It is an undisputed fact that automation will automatically reduce human requirement in the production or process cycle of a work place. The reality is that graduates of some professions and disciplines which are assumed to be in high demand are still unemployed, even in advanced countries. For the past fifteen (15) years, I have been hearing that automation / technology / computer software will put accountants out of jobs. Till date, both public and private sectors of the economy are still employing accountants. Accounting profession is regulated by principles, conventions, standards, legislations, best practices in other countries. It is always evolving and requires constant knowledge update in order to be in tune with current developments and practices. Like some of the contributors have mentioned, accounting has phases, aspects and specialisations. Softwares will assist or take-over the recording and summary phases, but interpretation, classification and communication in monetary and economic terms to users will be done by accountants. For instance, a company that deals in sales of vehicles will be committing an error of principle if the cost of purchase of vehicles for company's use are expensed, instead of capitalised. Most of the fields in accounting like management accounting, cost accounting, financial management requires application of logic within an established standards, company policy, government regulations to arrive at decisions which are sometimes subjective or based on past experience of the accountants. Taxation, audit and assurance services, financial advisory services, accountancy services, bankruptcy / executorship / insolvency and business re-organisation/ re-construction services can only be carried out by accountants. More often than not, some people summarised the work of an accountant to only book-keeping and financial accounting. Accounting is the language of business and finance, without interpreting the meaning and its usefulness to different stakeholders (government, shareholders, employees, management, investors and potential investors, even job seekers) it becomes useless and meaningless. |
The topic is about, which is better in terms of employment opportunities? Accounting as a profession offers wide range of employment opportunities. It is not about the personality performing the role. There are illiterate business men and women who perform basic accounting roles in their businesses, it could be book-keeping aspect which range from recording in a systematic manner to interpreting, classifying, summarising and communicating in monetary and economic terms to users which is accounting. Economics as a discipline is the mother of social / management sciences and Economists have basic knowledge of accounting, but not all of specialised branches of accounting such as tax practice, audit & assurance services, financial services, management services, executorship/bankruptcy/insolvency services, as well accountancy services. There are specific duties reserved for accountants like the report of the Reporting Accountant on a prospectus, audit of financial statement of quoted companies. Accounting roles in a holding company with subsidiaries requires the preparation of consolidated accounts (group accounts - consolidated P&L and Balance sheet) and not some assumptions that Economists can perform all accounting roles. |
Do not be discouraged. In the process of searching for job, ensure you keep yourself busy with a productive venture. Do not rule out the God-factor in all you are doing. In 2009, I got a job in a Federal Parastatal and when a second round of screening of credentials was conducted, all applicants with 3rd Class and Pass Degree were disengaged. After four years, the leadership of the Agency was changed and one of the affected persons was re-engaged because of the connection of his late father. He is currently on grade level 9, while I have been promoted to G/L 10. The underlining factor is that he is back to the organisation inspite of his Class of Degree. Cheers. |
Laxy009:Later you will start to blame Lai Mohammed. The Agency will never give anybody appointment letter, until you are done with their training (Para-Military and academics). Like the other guy asked you, which cadre? Junior, Middle or Senior cadre? |
The Federal Government through Housing Loans Board under the supervision of the Head of Service has commenced Federal Integrated Staff Housing (FISH) Mortgage Loan. The first tranche have received allocation of the houses, while some of them were already occupying the houses, some gave them out for rent. It is operational in Abuja and Lagos for now. The payment plan is to pay 10% as down-payment and the remaining amount for some years depending on the years left for the beneficiaries to retire from service. For instance, if a 2-bedroom flat is about #4 million, the initial deposit of 10% is #400,000. The balance of #3.6 million will be paid off in 10 years, if #30,000 is being paid as monthly installment. The good thing about the FISH programme is that beneficiaries who have accommodations may wish to use it to generate rental income for ten years. In Abuja where 2-bedroom is rented per annum between #500,000 and #900,000 depending on the location, in 5 years one can pay-off the mortgage amount. Like what the Acting President was quoted to have said, there is need to get the details of the mortgage plan before any objective analysis. |
awa:The same Afonjas that dealt big blows to the Igbos. Benjamin Adekunle, The Black Scorpion of the Third Marine Commando and the Olusegun Obasanjo, both of whom are Afonja sons defeated and took surrender of the war respectively. It is people like you that make one to step on toes of friends from the other side of the divide. Instead of you to focus on the common enemy of both ethnic nationalities, the British who are manipulating the geo-political zones who want to develop by using the Hausa/Fulani who are not interested in development, you think the Afonjas are your problem. |
Pro-Tithe Preachers are quick to quote Malachi 3:10 while ignoring different types of tithes, who is entitled to receive tithes, who is required to pay tithes, how tithes are to be paid, how tithes are to be utilised. The first example of tithe payment was done by Abram (who later became Abraham) in Genesis 14:11-24 where he went to rescue is cousin, Lot from captivity. This tithe was paid to Melchizedek, King of Salem and the remaining to King of Sodom from the spoils of war and not from Abram's possesions. The levitical tithes can be seen in Leviticus 27:30-34 which is the tithe of herd (domestic animals) and what the land produces whether seeds or fruits, it is commandment handed down to Moses for the children of Israel in mount Sinai. In Numbers 18:21-28, God gave all the tithes in Israel to the the tribe of Levi for their sevice in the tabernacle of the congregation and they shall have no inheritance in Israel. Levites were also required to give tithe of the tithes they collected from the children of Israel to Aaron, the Priest. The actual tithes that should be brought to the store room of the treasury is the tithe of tithes given to Aaron, see Nehemiah 10:38. The reason for the book of Malachi can be seen in Nehemiah 13:10 where the Levites and the singers fled to their fields because their portion from the tithes was not given to them. The ratio of sharing of the tithes is 9:1 between Levites and Priest respectively. The Priest took possession of the whole tithes and offer blind, sick and lame animals as burnt offering to God, denied Levites their portion of the tithes which serve as their own wages, including the widows, orphans and strangers that are to benefit from the tithes, see Malachi 1:6&14, 3:5. Those that robbed God in tithes and offerings were the Priest and the nation of Israel, see Malachi 3:8-9. Not all the Nations of the world were required to pay tithes, when Israel pay their tithes, God will rebuke devourer for their sake, bless them and they will be a delightsome land for all nations shall call them blessed, see Malachi 3:10-12. In fact, Christians under the dispensation of grace are not required to pay tithes, because Priesthood changed and the Lord Jesus Christ sprang out of the tribe of Juda, Read Hebrew 7:1-28 with particular attention to verses 11-16. A Levite who joined the disciples of Jesus after his death also sold his possession and brought the money for distribution, see Acts of Apostles 4:32-37. Offering in Christianity has been perfectly captured by 2 Corinthians 9:6-13 which include how to give, its rewards and how to take care of the Ministers of the Gospel. |
KemjikaEme:You are the government. Until you abandon hatred and tribalism, nothing will happen. For your information, Nigeria is just a raw materials factory of the British Colonialist. They lift crude oil for free everyday from Nigeria with reckless abandon to run their Monarchy. Neither of the so-called major ethnic group could do anything about secession. The Nationalist were deceived into believing that it is better for the country to remain one. You can imagine the kind of development that the defunct regions would have witnessed if they are retained. The division of the country into states was done in bad faith, most especially the South-East to prevent them from speaking with one voice. You can see they were short-changed by giving them 5 instead of 6 States. At the appointed time, each of the ethnic nationalities that want to leave the union will leave without firing any shot. Cheers!! |
AdeniyiA:The difference between the nomenclature given to remuneration for work done is just the timing of payment. For instance, if you are receiving daily pay or weekly pay, it is termed wages. But for those who receive their pay at the end of the month, it is called salary. Accountants on this forum may wish to recall that when we are preparing a Manufacturing, Profit & Loss Account, if wages is stated separately in the question, it will be used in Manufacturing Account to determine production cost, while salary in the P & L A/c. There is no need for argument, the underlining factor is that they are all payment for job done, but christened by the timing of payment. Cheers!! |
Like some of the commentators on this topic have said, not everybody is wired to do business. You just have to start from somewhere. In my own case, I engaged myself in agriculture during my undergraduate days to foot my bills and feed myself. Although, I got assistance from my parents, relatives and friends. After NYSC programme, I was retained as a casual staff by my Place of Primary assignment on a salary of #7,000 per month. Instead of going back to the village, I was there for one year and four months before getting another job of #18,000 per month with a lunch ticket of #300 per day. I worked for five months and resigned to enroll for my professional exams. Thereafter, I got a Federal Government job with a monthly salary of #75,000 per month for Grade level 8 step 1. I have been promoted twice in the last eight years and because of increment in salary by FG, my current salary with allowances is above #200,000. The lesson here is to know what you think is the best for you. Follow your passion, whether it is business, career job or even multi-discipline or a combination of career and business. Cheers!! |
#7,000 from September, 2006 to December, 2007 as a casual staff in PHCN after NYSC. #25,200 as an Accountant of a Private Company in 2008. #75,000 as a Grade level 8 Staff of a Federal Government Agency in 2009. Presently, the salary including allowances is less than #200,000. Overall, faith in God, God's mercies and favours, perseverance, self-confidence, goal-setting and being focused are some of the fulcrum needed to move forward. |
The question is personal and there is no need for hasty generalisation or why someone should act the way you did. To my mind, I cannot have a joint account with my wife or anybody for that matter. Surprisingly, I have never involved my self in contribution be it daily, weekly, monthly, quarterly, semi-annually or otherwise. The simple reason is that I prefer managing and controlling my finances solely. As an African, who practices communism/socialism regarding my extended family members and neighbours alike, I have chosen the system of giving to people based on my conviction, necessity and need. I do not require a second opinion on what, who, where, how or when to give. I give money to people on impulse and sometimes, out of compassion without any obligation to inform my wife. The system I adopted brought stability to my marriage, devoid of needless conflicts and confrontations. |
nextprince:It is glaring that you do not know the ranks and classification of cadres in the Nigeria Army. Commissioned Officers (COs) starts from 2nd Lieutenant (Pronounced as "Leftenant" , while Non-Commissioned Officers (NCOs) commenced from a Private Soldier. Officers are COs and men/soldiers are NCOs. |
baybeeboi:To understand the duties of the DSS better, there is need to bring to the fore some historical background. Before 1976, the Agency is a Department in the Nigeria Police known as "E Department or E Branch or Special Branch". After General Murtala Mohammed was assassinated by B.S. Dimka, it was discovered that part of the mandate of the country's Secret Service does not cover Presidential Protection. This informed why the E Department was transformed into a full-fledged Agency in 1976 known as the Nigeria Security Organisation (NSO). Its mandate include but not limited to internal, external and defence intelligence. Before the establishment of Anti-Graft Agencies like EFCC and ICPC, NSO was saddled with the responsibility. In 1986 during the IBB's tenure, he re-organised the NSO into three distinct Agencies: Internal security / Intelligence - SSS, External Intelligence - NIA and Defence Intelligence is left for DIA. The National Security Agencies Act of 1986 empowers the SSS to deal with National Security matters, including any other duties assigned by the President or the National Assembly. Also, SSS Instrument No 1 of 1999 made in pursuant to NSA Act of 1986 empowers SSS to deal with matters relating to kidnapping, insurgency, terrorism, religious extremism, threat to law and order, including financial crimes of National Security dimension. The SSS in actual fact is an Agency that carry out other duties as directed by the President or the National Assembly. It possess Police powers, can investigate any crime and handover the case to the relevant agency for prosecution or to the Attorney-General of the Federation for prosecution like in the case of arrested Judges. |
"We the Benin people recognise Oduduwa and his origin, but we can not force it on those that are out outside............." "The history of the world is a shared one". "I am the 40th Oba of Benin, and not 39th because the counting must start from Oranmiyan" All these are the words of the new Oba of Benin, Ewuare II. The funny thing is that all those that are peddling lies about Ekalardehan being Oduduwa have buried their heads in shame. Oranmiyan was a Prince from Ile-Ife, a grandson of Oduduwa. He established Monarchy in Benin, even though he faced a lot of resistance from the Ogiso Dynasty. He left Benin and established the Old Oyo Empire (where is presently known as Oke-Ogun area of Oyo State). The descendants of Oranmiyan are the Alaafins who have ruled / still ruling in Oyo town. It is not about superiority, it is about shared history. The son he had with the daughter of an Enogie later emerged as the Oba of Benin. E-warriors who engaged in distortion of history, this is to set the records straight. Long live the Oba of Benin! Oba ha to kpe!! Ise e!!! |
patriotic9jaboy:I think it is laughable to conceive the idea that someone who bare his mind should be caged. There is no evidence of corruption or treasonable felony against him. What happened to freedom of expression? So far it is not libel that may be subjected to litigation process. |
firstolalekan:Defend your useless Quran. You are suffering from mediocrity. Your Prophet (Mohammed) is a serial rapist. He was stabbed to death by a 6-year old girl that he raped. This is the reason why you Muslims pray that peace will be upon him (SAW) because of the circumstance surrounding his death. You are ignorant of your religion. Meanwhile, your Quran contains historical fallacies, anachronisms, plagiarisms of fables and folktales, incomplete stories, endless repetitions, illogicality, disjointed and convoluted grammar, syntax, trivialities, including myriads of contradictions. When an associate of Mohammed known as Abdollah Sarh was tired of deceiving people and quit Islam, he was silenced by the edge of sword when Mohammed conquered Mecca. Sura 18 (Kahf) verse 85-86 says the sun set in a spring of murky water. I can understand the reason for your aggression and frustration. You have discovered that Islam is a false religion from the pit of hell, but you are afraid to quit because of Sura 4:89 "But if they turn back, take them and kill them wherever you find them......." This is "one chance". |
firstolalekan:On creation of man, your Quran says man was created out of clay (Sura 32:7-9), man was created out of clot of blood. Sura 23:12-14 and Sura 80:18-19 says man was created from sperm. Whose sperm? Adam? In Sura 23:12-14, it says sperm was mixed with clay. Sura 19:67 says man was created out of nothing. Who was the first muslim? Sura 6:14 &163 says Mohammed, Sura 7:143 says it was Moses. Lies from the pit of hell!! On salvation, Mohammed said he does not know what will be done to him or his followers (Sura 46:9). Your name is"Sorry". |
firstolalekan:Continuation of the lies and conspiracy of the Quran. Several portions of the present Quran are wrongly worded to undermine the Shi'te beliefs. They are: Sura 13:12, 23:39 and 11:20. The Quran that was compiled by Ubayy ibn Kab being used in Syria has additional two Suras, Surat al-Hafd and Surat al-Khal. The version of Ibn Masu'd did not have chapters 1, 113 and 114 of the present Quran. The Surat al-Saff (Sura 61) has about 200 verses, but after the revision by Uthman, only 72 verses survived and presently it has only 14 verses. Surat Baiyina (Sura 98) has about 286 verses, but today it is left with 8 verses. The Quran itself warns that all those who reject the Jewish and Christian scriptures will be severely punished after death (Sura 40:72-73). If Muslims are in doubt of what Allah revealed to them, they should ask Jews and Christians who have read the scriptures before them (Sura 10:94). |

, while Non-Commissioned Officers (NCOs) commenced from a Private Soldier. Officers are COs and men/soldiers are NCOs.
