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*WAEC GCE FINANCIAL ACCOUNTING* *NUMBER FOUR* (4a) (PICK ANY THREE) (i) Statement of Financial Performance (Income and Expenditure Statement) (ii) Statement of Financial Position (Balance Sheet) (iii) Cash Flow Statement (iv) Statement of Changes in Net Assets/Equity (v) Notes to the Accounts (including Accounting Policies) (vi) Statement of Comparison of Budget and Actual Amounts (4b) =Internal Users= (i) Management (for planning, control and decision-making) (ii) Budget officers and departmental heads (iii) Internal auditors =External Users= (i) Creditors and suppliers (ii) Tax authorities (iii) The general public/citizens (4c) (PICK ANY THREE) (i) To provide information for decision-making and policy formulation. (ii) To ensure accountability and transparency in the use of public funds. (iii) To show the financial position and performance of the government. (iv) To comply with legal and regulatory requirements. (v) To facilitate auditing and attract donor confidence or investment support.

*WAEC GCE FINANCIAL ACCOUNTING* *NUMBER TWO* (2a) (i) Debit Cash/Bank Account, Credit Bad Debt Recovered Account (ii) Debit Bad Debt Recovered Account, Credit Profit and Loss Account (b) Two other accounts that would be opened along with the bad debt account: (i) Provision for Doubtful Debts Account (ii) Debtors Account (c) Five reasons for opening a bad debt account: (i) To estimate potential losses from debtors who may not pay. (ii) To comply with the matching principle, recognizing expenses in the same period as related revenues. (iii) To present a more accurate view of the company's financial position. (iv) To provide a basis for making informed decisions about credit policies. (v) To track and manage the collection of debts more effectively.

*WAEC GCE FINANCIAL ACCOUNTING* *NUMBER ONE* (1ai) Bank Statement: A bank statement is a document prepared and issued periodically by a bank to its customer, showing all transactions that have taken place in the customer’s account over a specific period. It includes deposits, withdrawals, bank charges, standing orders, and the resulting balance. It helps the account holder verify and compare the bank’s record with their own cash book. (1aii) Bank Reconciliation Statement: A bank reconciliation statement is a statement prepared by an organization to reconcile the difference between the cash book balance and the bank statement balance at a particular date. The differences usually arise due to unpresented cheques, uncredited lodgements, or errors made by the bank or the business. The reconciliation ensures that both records show the true cash position. (1aiii) Petty Cash: Petty cash is a small amount of money set aside by an organization to settle minor day-to-day expenses such as transport fares, postage, cleaning materials, and stationery. It is usually controlled under the imprest system, where a fixed amount is given to the petty cashier and replenished when the fund is exhausted, based on proper documentation. (1b) (i) Unpresented Cheques: These are cheques issued by the business to suppliers or creditors but have not yet been presented to the bank for payment. They cause the cash book to show a lower balance than the bank statement until presented. (ii) Uncredited Lodgements: These are amounts deposited by the business into the bank that have not yet appeared on the bank statement. They make the cash book balance higher than the bank’s balance until the bank processes them. (iii) Bank Charges or Errors: These include service charges, commission, or interest deducted by the bank which the business has not yet recorded, or any errors made by either party. Adjusting these helps both balances agree.

Waec gce financial accounting 👆

👆👆👆👆👆👆👆👆 NABTEB CHEMISTRY PRACTICAL SOLUTIONS (TYPE B)

👆👆👆👆👆👆👆👆 NABTEB CHEMISTRY PRACTICAL SOLUTIONS (TYPE A)

(iii) Dredging: This involves excavating sediments and debris from riverbeds or seabeds and depositing them at reclamation sites. It helps in deepening waterways and creating new land areas. (iv) Levelling and Grading: This process smooths and flattens the reclaimed land surface to provide a stable foundation for buildings, roads, or agricultural activities. (v) Afforestation and Planting: Planting trees and vegetation to stabilize the soil, prevent erosion, and improve soil fertility on reclaimed land, making it sustainable for long-term use.

(i) Satellite images: Used to collect large-scale information about land use, vegetation, and environmental changes. They cover wide areas and are useful for monitoring changes over time. (ii) Aerial photographs: Photos taken from aircraft or drones that provide detailed images of smaller areas like farms, towns, or construction sites. They give a clearer view of objects and features than satellite images. (iii) Existing maps and plans: These include topographic maps, road maps, and survey plans that can be scanned and digitized into GIS. They serve as a reliable reference because they are produced from official surveys. (iv) Field survey data: Data collected directly on-site using GPS devices, measuring instruments, or observation notes. It gives the most accurate and current information about a location. ============================ (6a) Remote sensing provides spatial data by capturing images and information about the Earth's surface from a distance, often using satellites or aircraft. GIS (Geographic Information Systems) uses this spatial data to store, analyze, visualize, and interpret patterns and relationships on maps. Together, remote sensing supplies up-to-date geospatial data which GIS processes and integrates with other data sources for better spatial analysis and decision-making. (6b) (i) Environmental monitoring: Used to detect deforestation, flooding, land degradation, and oil spills. (ii) Agriculture: Used to monitor crop growth, soil moisture, and predict harvest yield. (iii) Weather and climate studies: Used to track cloud movement, storms, and predict weather conditions. (6c) GPS (Global Positioning System) is a satellite-based navigation system that provides precise location and time information anywhere on Earth. It consists of a network of satellites that send signals to GPS receivers on the ground, which calculate their exact position through trilateration. GPS is widely used for navigation, mapping, surveying, and in applications such as transportation, agriculture, and disaster management. ============================ GEOGRAPHY-PRACTICALS (TYPE-B) -ANSWERS. SECTION-A (TYPE-B) (1) COMING SOON ============================ PART I: ANSWER TWO(2) QUESTIONS ONLY. (2a) (i) Wind Onshore winds from the sea bring moisture and cause rainfall along coastlands (e.g., Southwest Monsoon in West Africa). Offshore winds from the land are dry and reduce rainfall (e.g., Harmattan in West Africa). Warm winds increase temperature, while cold winds lower temperature along adjacent coasts. (ii) Ocean current Warm ocean currents increase humidity and temperature along adjacent coastlands (e.g., Guinea current along West Africa). Cold ocean currents lower temperature and reduce rainfall, leading to dryness or deserts (e.g., Benguela current causes dry conditions along the Namibian coast). (iii) Continentality Coastal areas have moderate temperatures and higher rainfall due to the cooling effect of the sea. Areas farther inland have more extreme temperatures and lower rainfall (e.g., Lagos is wetter while Kano is hotter and drier). (2b) (i) Provides water for agriculture (crop farming and livestock). (ii) Supplies domestic water for drinking, cooking and washing. (iii) Used in generating hydroelectric power. (iv) Provides water for industrial activities such as cooling and processing. ============================ (3a) Land reclamation is the process of creating new land from oceans, seas, riverbeds, or lake beds or converting unusable land into land suitable for agriculture, industrial, or urban use. (3b) (i) Lekki (ii) Port Harcourt (iii) Warri (iv) Calabar (3c) (i) Draining: This involves removing excess water from swampy or waterlogged areas through canals or drains to make the land dry and usable for farming or construction. It helps convert wetlands into arable or buildable land. (ii) Filling: This method uses materials like soil, sand, or rocks to fill water bodies or low-lying lands to raise the ground level. It is commonly used to create new land from the sea or fill flood-prone areas.

NABTEB gce Geography 2b) = Earth's Crust= (i) It is the outermost layer of the Earth. (ii) It is made up of solid rocks and forms continents and ocean floors. =Mantle= (i) It lies directly beneath the crust. (ii) It consists of semi-molten rock which moves slowly and causes volcanic activities. =Core= (i) It is the innermost layer of the Earth. (ii) It is made of very hot, dense metals (2c) (i) Provides soil for agriculture and plant growth. (ii) Source of minerals and fossil fuels used as energy resources. (iii) Supports human settlements by providing land for building houses and infrastructure. (iv) Contains forests and grazing lands for livestock. (v) Plays a role in regulating climate through carbon storage and geological processes. (vi) Provides raw materials for industries and manufacturing. ============================ (3a) (i) Wind Onshore winds from the sea bring moisture and cause rainfall along coastlands (e.g., Southwest Monsoon in West Africa). Offshore winds from the land are dry and reduce rainfall (e.g., Harmattan in West Africa). Warm winds increase temperature, while cold winds lower temperature along adjacent coasts. (ii) Ocean current Warm ocean currents increase humidity and temperature along adjacent coastlands (e.g., Guinea current along West Africa). Cold ocean currents lower temperature and reduce rainfall, leading to dryness or deserts (e.g., Benguela current causes dry conditions along the Namibian coast). (iii) Continentality Coastal areas have moderate temperatures and higher rainfall due to the cooling effect of the sea. Areas farther inland have more extreme temperatures and lower rainfall (e.g., Lagos is wetter while Kano is hotter and drier). (3b) (i) Provides water for agriculture (crop farming and livestock). (ii) Supplies domestic water for drinking, cooking and washing. (iii) Used in generating hydroelectric power. (iv) Provides water for industrial activities such as cooling and processing. ============================ (4a) Land reclamation is the process of converting useless or water-logged land into land that can be used for agriculture, settlement, or other human activities. (4b) (i) Lagos (ii) Port Harcourt (iii) Warri (iv) Bonny Island (4c) (i) Sand filling: Sand or soil is deposited into swampy or water-covered areas to raise the land level. This creates a solid surface that can support buildings, roads, and other structures. (ii) Drainage: Water is removed from marshy land using drains, ditches, pumping machines or canals. When the excess water is drained out, the land becomes dry and suitable for farming or construction. (iii) Dredging: Sand or soil is dug from the bottom of rivers, lagoons or seas and transported to fill low-lying areas. This method deepens waterways and provides material used to build new land. (iv) Construction of embankments or sea walls: Barriers are built along coastlines or rivers to stop water from entering low areas. These structures protect reclaimed land from erosion and flooding. (v) Afforestation: Trees and grasses are planted on reclaimed land to hold the soil together. The roots prevent erosion and improve the stability of the reclaimed area. ============================ PART II: ANSWER ONE(1) QUESTION ONLY (5a) (i) Remote sensing: Remote sensing is the process of collecting information about the Earth’s surface without physical contact, using sensors on aircraft, drones, or satellites. These sensors detect reflected or emitted energy (such as light or heat) from objects on the Earth. (ii) Satellite remote sensing: Satellite remote sensing is a type of remote sensing in which satellites orbiting the Earth capture images and data about land, water bodies, and the atmosphere. The satellite sends the collected data back to ground stations for interpretation. (iii) Data input: Data input refers to the process of entering or feeding data into the GIS system. It includes converting maps, images, or field data into digital form so that the computer can store and analyze them. (5b)

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*NABTEB GCE 2025 BIOLOGY PRACTICAL ANSWERS (TYPE A)* (1a) Ribonucleic Acid (1b) Mollusca (1c) Osmosis is the movement of water molecules through a selectively permeable membrane from a region of lower solute concentration to a region of higher solute concentration. (1d) [TABULATE] =PLASMOLYSIS= Occurs in plant cells when water moves out, causing the cell membrane to shrink from the cell wall. =HAEMOLYSIS= Occurs in red blood cells when excess water enters, causing the cells to burst. (1e) (i) Genetic recombination during reproduction (ii) Mutation (1f) (a) Through contaminated food or water (b) By insect vectors (1g) (a) They carry genes that determine traits. (b) They ensure genes are accurately transferred during cell division. (1h) Mammal: Kidney Unicellular organism: Contractile vacuole (1i) Carolus Linnaeus (1j) (i) Charles Darwin (ii) Jean Baptiste de Lamarck (1k) [TABULATE] =XEROPHYTES= (a) Thick cuticle to reduce water loss. (b) Long roots to reach deep water. =HYDROPHYTES= (a) Presence of air spaces for buoyancy. (b) Stomata on upper leaf surface for gas exchange. (1l) (i) Regulation of body temperature. (ii) Protection against infection and dehydration. (1m) Wind speed: Anemometer. Rate of transpiration: Potometer. (1n) (i) Geotropism is the growth response of a plant to the force of gravity. (ii) Budding (1o) (i) Use of condoms (ii) Oral contraceptive pills ============================ (2a) Fig. 1: Frog Fig. 2: Bird (2b) [IN A TABULAR FORM] =Fig. 1 (Frog)= (i) Moist, smooth skin (ii) Has webbed hind limbs for swimming (iii) No beak but has a wide mouth =Fig. 2 (Bird)= (i) Covered with feathers (ii) Has wings for flying (iii) Has a beak for feeding (2c) (i) Webbed hind limbs - for swimming. (ii) Moist skin - for gaseous exchange. (iii) Streamlined body - for easy movement in water. (iv) Eyes and nostrils on head - for seeing and breathing while partly submerged. (2d) (a) Nectar: None (Frogs do not feed on nectar) (b) Flesh: Long, sticky tongue for catching prey. (2e) Fig 1: Amphibia Fig 2: Aves ============================ (3a) A. Pulmonary artery B. Left Atrium C. Biscupid valve D. Septum E. Left Ventricle F. Right Ventricle G. Tricuspid Valve H. Inferior Vena Cava I. Pulmonary Valve J. Right Atrium K. Pulmonary vein L. Superior Vena Cava M. Aorta (3b) It pumps blood to the lungs and all parts of the body. (3c) The septum is thicker and muscular to separate oxygenated and deoxygenated blood and to provide strong support for ventricular contractions. ============================ (4a) (i) Terrestrial habitat: Grasshopper -> Lizard -> Snake -> Hawk (ii) Aquatic habitat: Plankton -> Tadpole -> Fish -> Kingfisher (4b) (i) Herbivore: Grasshopper (ii) Carnivores: Hawk, Lion (iii) Decomposers: Earthworm, Mushroom ============================ (5a) [img]https://i.ibb.co/5gFCpMst/IMG-20251106-WA0002.jpg[/img] (5b) Total number of petals collected: 10 + 38 + 16 + 2 + 1 + 68 + 40 + 30 = 205 petals (5c) (i) Genetic differences between different plant species or varieties. (ii) Environmental factors such as soil nutrients, water availability, and sunlight.