TMAs

A typical income statement starts with revenues and ends with what after adjustments?
Which is not a liability to the firm?
State a simple equation of Assets
Which is not a component of Shareholders’ Equity?
Current assets include the following, except
The components of cash flow exclude
What is  cash flow to shareholders?
How is goodwill treated in a firm’s balance sheet?
What financial analysis can be used to compare firms in the same industry?
What is the percentage of earnings usually earmarked for owners of business called?
Financial planning can accomplish the following, except
What is the relationship between external financing and growth?
What is sustainable growth rate?
Pro forma financial
statement is the same as
What is the directional relationship between working capital and return on investment?
What is the mathematical expression of working capital?
Which pair is not a set of asset and liability?
 “The decision on how much working capital to hold involves a tradeoff” What does this statement mean?
Which is not a reason why the firm would hold investory?
Which is not a credit policy driver?
What is Cash Reserve Requirement?
Which is not a manner the CBN affects economic activities of the nation?
Fiscal policy is said to be twin of what policy
Fiscal policy is expressed in all but
Eliminate the one that is not within the purview of fiscal/economic policy objective
What is the primary objective of taxation
For taxation to be effective, it must be backed by
What is the attitude of an average Nigerian to taxation?
What are Death duties?
Which is not an attribute of regressive tax?
What does Wagner’s Law deal on?
Under government expenditure function, which would you exclude from social responsibility?
Of the Federal Government recurrent expenditure outlay, which one is not part of it?
How would you classify expenditure in the areas of police, law courts, prisons, civil service, government agencies, foreign affairs?
Which government expenditure will fall out the provision of public goods?
How can complications in the fiscal system be resolved?
Government plays a decisive role in achieving macroeconomic objectives such as
When did the use of revenue allocation formula for sharing federal government revenue originate?
Which of the revenue allocation models was not operated by the military?
Principle of Equity has always ranked highest in revenue allolation in Nigeria, which principle usually comes second?
What is zero budgeting?
What is the role of budgetary control?
What describes The description of government intentions and policies presented by a financial plan with details of estimates stating the receipts and proposed expenditures under various classifications?
Name the essential aspects of budget framework
Why has financial control become necessary in the public sector?
Which is not correct of government budget?
Except ———, the follwing are the responsibilities of internal auditors
The focus of budgetary control does not include
Clasification of a master budget does not include
Which arm of government is responsible for appropriation of rvenues?
The preparation of accounting services carried out at the local, state and federal government ministries and parastatals is known as
 An accountant  does not perform one of these functions
One of these is a direct user of accounting information.
Information about income, expenditure, profit, assets and liabilities can be obtained from……..
The document that is used to record full details of money paid for a particular purpose is called…….
It is called ……….if every debit entry, there is a corresponding credit entry and vice versa.
Advantage of a trial balance does not include one of the following.
Error is an accounting terminology used to signify mistakes which are
A temporary account that is opened to record errors that cause the trial balance total not to agree is…..
The cost of transporting goods meant for resale into the organisation is called….
A debtor paid N65,500 cash but his account was credited with N65,000 while the cash book was debited with N65,500. You are required to correct the errors.
A payment of N99,000 to a creditor was omitted from the cash book but recorded in the creditor’s account in the ledger.
Error that does not require any journal entry for rectification is called…………….
The money spent in an organisation to generate income is called…………..
Expenditure that is carried forward in the statement of financial position which does not immediately affect profit is ….
Cost of goods sold is also referred to as ……….
The cost price of goods sold for a particular period can be derived by ……………
The profit realised on trading activities alone without other expenses incurred in the business is……..
Statement of financial position is part of ………….
Thes financial obligations against the company that are not due for repayment within one year are called………
Which of these is not a stage in the cycle of erosion in Arid climate
Which of these is not a stage in the hydrological cycle
When the encroaching sea has consumed a significant portion of the emerge floor, the marine erosion cycle is said to be in the …….
Proteins are vital in living organisation for the following reasons except
Protein -Protein interaction database can be subdivided into all of these except
Unpermeable rock is removed and the limestone is hit by carbonation to form features such as swallow holes and limestone pavement. The above statement describes
Two plates sliding past each other form  a ……
Factors that regulate protein-protein interactions are all but
A Sedimentary rock formed by the remains of dead sea creatures is called…..
One of these is not a condition for full development of Karst Topography
…………. has the largest reserve of oxygen
The Oxygen in the atmosphere is  freed by the process of ……….
What is a food chain?
Nitrogen gas makes up nearly ……… % of the Earth’s atmosphere
Some nitrogen can be fixed by all except by
Food cycle is another name for……..
Ammonia, Amino acid & Nucleic are all forms of …….
………..  and ……  have significantly altered the amount of fixed nitrogen in the earth’s ecosystem
A natural interconnection of feeding pathways involving heterotrophes and antrophes can be described as a
Deforestation has been implicated to cause accumulation of …. in the environment
The followings are examples of genera of some denitrifying bacteria except
Dentrification is an ……  process
Precipitation can occur as any of the following except
The three central elements in atmospheric  chemistry are all of the above except
Observations of atmospheric composition are increasingly being made by
The release of water vapour from plants and soil into the air is known as
All of these human activities alter the water cycle except
The composition of the earth’s atmosphere changes as a result of some natural processes stated below except
Observations, Lab measurement & modelling are the three central elements  in
Which of these materials is not used for manufacturing canoe
The branch of accounting that deals with the costs and benefits of pursuing an action is….
The accountant that discusses always about costs of production, service and how costs are to be controlled is a….
One of these is not element of Cost Accounting Information.
The method of costing used to determine the value of finished goods does not include one of the following:
A cost that remains the same regardless of changes in level of activity is called…
The cost of directing and controlling an organisation is called ……
Cost accounts are maintained to analyze in detail the statistics shown in the ….
The method of costing used when there are a variety of component parts to be separately produced is…..
Materials management is concerned basically with ….
The re-order level quantity is  often referred to as…
The method of making a physical check on stores balances at frequent, irregular intervals is called……..
The responsibility for setting standards in an organization rests on……
The costs and benefits of closing down a department can be known through….
A system which is self contained and does not exchange material, information or energy with the environment is called…
The method by which actual performance is compared with the predetermined performance is called…
 The cost, less the residual value plus the cost of fixing, divided by the estimated years of life is the formula for calculating ……
An assumption that a linear relationship exists between activity and cost is made by………
A contribution can be obtained using one of the the following formular.
It is called…..where wages are paid at an agreed rate per hour, day, or week, without reference to the quantity of work done.
The cost system used to cost jobs or contracts that are kept separate during manufacture or construction is called……..
For book-keeping purposes, materials received in the latest delivery and deemed to have been issued first is……
The method of costing where the product of one process becomes the material of a subsequent process is called….
A company makes a single product with sales price N50, marginal cost N20, & fixed costs N200,000 pa. Compute C/s ratio.
A company makes a single product with sales price N50, marginal cost N20, & fixed costs N200,000 pa. Compute Breakeven(N).
The difference between the level of activity at breakeven point and the level of activity greater than that point is…..
The output range at which a firm is expected to operate within a short term planning horizon is called……
A company makes a single product with sales price N100, marginal cost N40, & fixed costs N400,000 pa. Compute Breakeven(N).
A division/unit of an organization in which financial performance is measured on the basis of revenue less cost is called…..
The problem of Activity based Costing excludes one of the following
A form of costing which is used where a quantity of identical articles are produced together is called…..
The following are some common misconceptions about what curriculum is, except…
A curriculum is  at best described as an educational …
Integrated Science emphasizes the fundamental… of science
These are decisions that determine curriculum design except…
Objectives, Contents, Learning experiences and  Evaluation are essential … of a good curriculum design.
Appropriate evaluation instruments help to  ascertain the the extent … are attained.
The main sources of aims and objectives are the learner, the subject matter and the …
…domain includes of interest, attitude, feelings, appreciation, etc.
Science Teachers Association of Nigeria (STAN) which was established in the year…
All these are participants in the development of integrated science curriculum except…
In planning the integrated science curriculum, the… approach to sequencing of content was adopted
 Curriculum…is the process for discovering the extent to which the curriculum as designed, developed and implemented is producing or can produce the desired results in students.
 All these are stages in integrated science curriculum implementation except…
These are problems of science curriculum in Nigerian secondary schools except…
Teachers need to be trained regularly to … their knowledge and skills.
Effective Integrated Science teachers are all these but …
Effective Integrated Science teachers have ability to…
Effective science teachers have ability to create opportunity for students’ … Involvement in instructional process.
The tasks of considering lesson duration, stating objectives, consulting  relevant textbooks, selecting instructional materials to use etc, are best considered during lesson…
In course of lesson…, attention must be paid to students’ activities, class management, effectiveness of strategy, feedback from students etc.
At classroom level, a teacher can solve the problem of instructional resources through…
…entails making efforts to help students make connections to previous learning.
Evaluation process which is conducted as the lesson is in progress is described as…
Three major issues shaping the development of nations worldwide, are Entrepreneurship Education, Information and Communication Technology (ICT) and…
All these are curriculum development agencies in Nigeria except…
The … translates the curriculum into learning experiences to be passed across to learners.
All these are the communication functions of STAN except…
…encourages, promotes and co-ordinates educational research programmes carried out in Nigeria.
Curriculum …refers to changes and improvements made to the overall plan of studies that a school is making use of in its
education of students
A good… is a product of well formulated objectives, learning experiences, relevant learning resources and workable evaluation procedures.
The following are some common misconceptions about what curriculum is, except…
A curriculum is  at best described as an educational …
Integrated Science emphasizes the fundamental… of science
These are decisions that determine curriculum design except…
Objectives, Contents, Learning experiences and  Evaluation are essential … of a good curriculum design.
Appropriate evaluation instruments help to  ascertain the the extent … are attained.
The main sources of aims and objectives are the learner, the subject matter and the …
…domain includes of interest, attitude, feelings, appreciation, etc.
Science Teachers Association of Nigeria (STAN) which was established in the year…
All these are participants in the development of integrated science curriculum except…
In planning the integrated science curriculum, the… approach to sequencing of content was adopted
 Curriculum…is the process for discovering the extent to which the curriculum as designed, developed and implemented is producing or can produce the desired results in students.
 All these are stages in integrated science curriculum implementation except…
These are problems of science curriculum in Nigerian secondary schools except…
Teachers need to be trained regularly to … their knowledge and skills.
Effective Integrated Science teachers are all these but …
Effective Integrated Science teachers have ability to…
Effective science teachers have ability to create opportunity for students’ … Involvement in instructional process.
The tasks of considering lesson duration, stating objectives, consulting  relevant textbooks, selecting instructional materials to use etc, are best considered during lesson…
In course of lesson…, attention must be paid to students’ activities, class management, effectiveness of strategy, feedback from students etc.
At classroom level, a teacher can solve the problem of instructional resources through…
…entails making efforts to help students make connections to previous learning.
Evaluation process which is conducted as the lesson is in progress is described as…
Three major issues shaping the development of nations worldwide, are Entrepreneurship Education, Information and Communication Technology (ICT) and…
All these are curriculum development agencies in Nigeria except…
The … translates the curriculum into learning experiences to be passed across to learners.
All these are the communication functions of STAN except…
…encourages, promotes and co-ordinates educational research programmes carried out in Nigeria.
Curriculum …refers to changes and improvements made to the overall plan of studies that a school is making use of in its
education of students
A good… is a product of well formulated objectives, learning experiences, relevant learning resources and workable evaluation procedures.
Costs which can be economically be identified with a cost centre are called
A supervisor’s salary of N100,000 per month is an example of a
which of theses is the main attribute of variable costs?
which of the following is classified as indirect labour?
which of these falls under  cost classifying on the basis of decision making?
The document required by the Purchase Department to enable it place an order for replenishment of stock is
Total material cost is made up of purchase cost, ordering cost and
Which of the following is a method of stock valuation?
What type of standard represents the level of performance attainable when prices for material and labour are most favorable?
The regulation of cost of operating a business and  keeping costs within acceptable limits is called

 

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