2026_JAMB_UTME_REGISTRATION_TEMPLATE.pdf
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2026_JAMB_UTME_REGISTRATION_TEMPLATE
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EXAM STARTING BY JANUARY 16 2026
WAEC VIP PRICE LIST
All subjects #15,000
Science #8,000
Art #7,000
Commercial #7,000
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BIOLOGY THEORY AND OBJ #1500
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BIOLOGY THEORY AND OBJ #1500
BIOLOGY PRACTICAL #1000
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Below are the complete specimens for waec biology 2026 examination:
Specimen A β Bean weevil
Specimen B β Bean seeds (with holes)
Specimen C β Waterleaf plant (whole)
Specimen D β Quill feather of a domestic fowl
Specimen E β Pineapple fruit (longitudinal section)
Specimen F β Orange fruit (transverse section)
Specimen G β Raw egg of a domestic fowl (freshly procured with shell intact)
Specimen H β Test tube containing 3 ml of water (placed on a test tube rack)
Specimen J β Longitudinal section of boiled egg (with shell)
Specimen A β Bean weevil
Specimen B β Bean seeds (with holes)
Specimen C β Waterleaf plant (whole)
Specimen D β Quill feather of a domestic fowl
Specimen E β Pineapple fruit (longitudinal section)
Specimen F β Orange fruit (transverse section)
Specimen G β Raw egg of a domestic fowl (freshly procured with shell intact)
Specimen H β Test tube containing 3 ml of water (placed on a test tube rack)
Specimen J β Longitudinal section of boiled egg (with shell)
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UP NEXT WAEC GCE 1ST SERIES
F/ACCOUNTING THEORY AND OBJ #1500
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F/ACCOUNTING THEORY AND OBJ #1500
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*NUMBER 2*
(a)
Accounting Concept: Going Concern Concept
Explanation:
This concept assumes that the business will continue to operate for the foreseeable future and will not be liquidated. Therefore, assets are recorded and used over their useful lives rather than being valued at liquidation prices.
(b)
Accounting Concept: Business Entity Concept
Explanation:
This concept states that the business is treated as a separate entity from its owners. Personal transactions of the owners must not be mixed with business transactions when preparing financial accounts.
(c)
Accounting Concept: Matching Concept
Explanation:
This concept requires that expenses incurred in generating revenue must be matched with that revenue in the same accounting period to determine the correct profit or loss.
(d)
Accounting Concept: Prudence (Conservatism) Concept
Explanation:
This concept states that expected losses should be provided for as soon as they are foreseen, while profits should not be anticipated. Hence, provision is made for doubtful debts.
(e)
Accounting Concept: Consistency Concept
Explanation:
This concept requires that once an accounting method is adopted, it should be used consistently from one period to another to allow meaningful comparison of financial results.
(a)
Accounting Concept: Going Concern Concept
Explanation:
This concept assumes that the business will continue to operate for the foreseeable future and will not be liquidated. Therefore, assets are recorded and used over their useful lives rather than being valued at liquidation prices.
(b)
Accounting Concept: Business Entity Concept
Explanation:
This concept states that the business is treated as a separate entity from its owners. Personal transactions of the owners must not be mixed with business transactions when preparing financial accounts.
(c)
Accounting Concept: Matching Concept
Explanation:
This concept requires that expenses incurred in generating revenue must be matched with that revenue in the same accounting period to determine the correct profit or loss.
(d)
Accounting Concept: Prudence (Conservatism) Concept
Explanation:
This concept states that expected losses should be provided for as soon as they are foreseen, while profits should not be anticipated. Hence, provision is made for doubtful debts.
(e)
Accounting Concept: Consistency Concept
Explanation:
This concept requires that once an accounting method is adopted, it should be used consistently from one period to another to allow meaningful comparison of financial results.
*FINANCIAL ACCOUNTING*
(1a)
(i).Some debtors may be unable to pay their debts due to bankruptcy, death, or financial difficulties.
(ii).To apply the principle of prudence, which requires that possible losses should be anticipated.
(iii).To show a true and fair view of profit, since doubtful debts are expenses that must be charged to profit and loss account.
(1b)
(i).Error of addition in the ledger or trial balance.
(ii).Error of casting in any account.
(iii).Error of single entry, where only one account is posted instead of two.
(iv).Posting to the wrong side of an account, e.g. debit instead of credit.
(v).Error in recording figures, such as overstating or understating an amount.
(vi).Omission of posting an amount to one of the ledger accounts.
(1c)
(i).Error of complete omission β transaction not recorded at all.
(ii).Error of commission β posting to the wrong personal account but correct amount and side.
(iii).Error of principle β treating a capital item as revenue or vice versa.
(1a)
(i).Some debtors may be unable to pay their debts due to bankruptcy, death, or financial difficulties.
(ii).To apply the principle of prudence, which requires that possible losses should be anticipated.
(iii).To show a true and fair view of profit, since doubtful debts are expenses that must be charged to profit and loss account.
(1b)
(i).Error of addition in the ledger or trial balance.
(ii).Error of casting in any account.
(iii).Error of single entry, where only one account is posted instead of two.
(iv).Posting to the wrong side of an account, e.g. debit instead of credit.
(v).Error in recording figures, such as overstating or understating an amount.
(vi).Omission of posting an amount to one of the ledger accounts.
(1c)
(i).Error of complete omission β transaction not recorded at all.
(ii).Error of commission β posting to the wrong personal account but correct amount and side.
(iii).Error of principle β treating a capital item as revenue or vice versa.