UP NEXT WAEC GCE 1ST SERIES
BIOLOGY THEORY AND OBJ #1500
BIOLOGY PRACTICAL #1000
WHATSAPP 09137409382 ONLY
OTHER WHATSAPP 09056863938 GOT RESTRICTED ......WARNING !!!!!
BIOLOGY THEORY AND OBJ #1500
BIOLOGY PRACTICAL #1000
WHATSAPP 09137409382 ONLY
OTHER WHATSAPP 09056863938 GOT RESTRICTED ......WARNING !!!!!
❤2
Below are the complete specimens for waec biology 2026 examination:
Specimen A – Bean weevil
Specimen B – Bean seeds (with holes)
Specimen C – Waterleaf plant (whole)
Specimen D – Quill feather of a domestic fowl
Specimen E – Pineapple fruit (longitudinal section)
Specimen F – Orange fruit (transverse section)
Specimen G – Raw egg of a domestic fowl (freshly procured with shell intact)
Specimen H – Test tube containing 3 ml of water (placed on a test tube rack)
Specimen J – Longitudinal section of boiled egg (with shell)
Specimen A – Bean weevil
Specimen B – Bean seeds (with holes)
Specimen C – Waterleaf plant (whole)
Specimen D – Quill feather of a domestic fowl
Specimen E – Pineapple fruit (longitudinal section)
Specimen F – Orange fruit (transverse section)
Specimen G – Raw egg of a domestic fowl (freshly procured with shell intact)
Specimen H – Test tube containing 3 ml of water (placed on a test tube rack)
Specimen J – Longitudinal section of boiled egg (with shell)
❤3🤔2👏1
UP NEXT WAEC GCE 1ST SERIES
F/ACCOUNTING THEORY AND OBJ #1500
WHATSAPP 09137409382 ONLY
OTHER WHATSAPP 09056863938 GOT RESTRICTED ......WARNING !!!!!
F/ACCOUNTING THEORY AND OBJ #1500
WHATSAPP 09137409382 ONLY
OTHER WHATSAPP 09056863938 GOT RESTRICTED ......WARNING !!!!!
*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 – transaction not recorded at all.
(ii).Error of commission – posting to the wrong personal account but correct amount and side.
(iii).Error of principle – 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 – transaction not recorded at all.
(ii).Error of commission – posting to the wrong personal account but correct amount and side.
(iii).Error of principle – treating a capital item as revenue or vice versa.
(3ai)
Partnership Deed
(3aii)
(i) Capital contribution of partners: States the amount of capital each partner contributes to the business.
(ii) Profit and loss sharing ratio: Specifies how profits and losses are to be shared among the partners.
(iii) Duties, powers and rights of partners: Defines the responsibilities and authority of each partner.
(iv) Interest on capital and drawings: Indicates whether interest is allowed on capital invested or charged on drawings.
(3b)
(i) Fixed Capital Account: Under this system, the capital of each partner remains unchanged unless additional capital is introduced or capital is permanently withdrawn. Separate current accounts are used to record drawings, interest, salaries, and share of profit.
(ii) Fluctuating Capital Account: Under this system, one capital account is maintained for each partner. All transactions such as drawings, additional capital, interest, salaries, and share of profit or loss are recorded in this account, causing the balance to fluctuate.
Partnership Deed
(3aii)
(i) Capital contribution of partners: States the amount of capital each partner contributes to the business.
(ii) Profit and loss sharing ratio: Specifies how profits and losses are to be shared among the partners.
(iii) Duties, powers and rights of partners: Defines the responsibilities and authority of each partner.
(iv) Interest on capital and drawings: Indicates whether interest is allowed on capital invested or charged on drawings.
(3b)
(i) Fixed Capital Account: Under this system, the capital of each partner remains unchanged unless additional capital is introduced or capital is permanently withdrawn. Separate current accounts are used to record drawings, interest, salaries, and share of profit.
(ii) Fluctuating Capital Account: Under this system, one capital account is maintained for each partner. All transactions such as drawings, additional capital, interest, salaries, and share of profit or loss are recorded in this account, causing the balance to fluctuate.
UP NEXT WAEC GCE 1ST SERIES SATURDAY JAN 31 2026.
GENERAL MATHEMATICS #2000
QUESTIONS AND ANSWERS BY 11PM TONIGHT
WHATSAPP 09137409382 ONLY
OTHER WHATSAPP 09056863938 ONLY
GENERAL MATHEMATICS #2000
QUESTIONS AND ANSWERS BY 11PM TONIGHT
WHATSAPP 09137409382 ONLY
OTHER WHATSAPP 09056863938 ONLY
❤1😢1
UP NEXT WAEC GCE 1ST SERIES SATURDAY JAN 31 2026.
GENERAL MATHEMATICS #2000
QUESTIONS AND ANSWERS BY 11PM TONIGHT
WHATSAPP 09137409382 ONLY
OTHER WHATSAPP 09056863938 ONLY
GENERAL MATHEMATICS #2000
QUESTIONS AND ANSWERS BY 11PM TONIGHT
WHATSAPP 09137409382 ONLY
OTHER WHATSAPP 09056863938 ONLY
❤2😢1