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BELOW IS OUR PREVIOUS WAEC 2021 ANSWERS
WAEC AGRIC PRACTICAL ANSWER
(Pick any three)
(i)store in a cool,dry places
(ii)sharpen the blades properly
(iii)keep away from rain to prevent rusting
(iv)Clean or wash after use
(Pick Any Three)
(i) store in a dry and cool place
(ii)Keep away from rain and termite attack on wooden handles
(iii)sharpen the blade regularly
(Pick any two)
(iii) Hand towel
(i) It is liquid
(ii) Rich in Nitrogen
(iii)It decreases cadbium concentration in the soil
(iv) It gives lower shoot dry matter
(v) It can be applied through irrigation system
(vi) It is an inorganic substance
(i) It is solid
(ii) Not rich in Nitrogen
(iii) It does not decreases cadbium concentration in the soil
(iv) It gives higher shoot dry matter
(v) It can not be applied through irrigation system
(vi) It is an organic substance
(i) NPK Fertilizer 15:15:15
(i) It can damage plants
(ii) It impedes seed germination
(iii) It is not stable
(iv) It affect seedling growth
(v) It affect early plant growth in the soil
(i)Specimen H: Centrosema pubescens
(ii)Specimen I: Pennisetum purpureum Schumach.
(iii)Specimen J: Pueraria phaseoloides
(i)Specimen H: is propagated by seed
(ii)Specimen I: is propagated vegetatively through stem cuttings
(iii)Specimen J: is propagated by seeds
(i)It is a vigorous twining, trailing and climbing perennial legume.
(ii)It has a deep root-system with tap roots and lateral roots.
(iii)It Leaves are dark green and trifoliate
(iv)Leaflets are ovate, 4 cm long x 3.5 cm broad.
(v)It Flowers are borne in axillary racemes, are bright or pale lilac with violet stripes.
(i)It is used for traditional animal feed,
(ii)It is used for pest management
(iii)It is used for improving soil fertility
(iv)It is used for protecting arid land from soil.
The process is known as Pasteurization. It involves heating raw milk to a high temperature and then immediately cooling. It should r noted that the heating is just for 15seconds and the temperature is 72°C
(i)calcium and protein
(ii)potassium and phosphorus
(iii)vitamins B2 and B12.
(i) It reduces the production of M in livestocks
(ii) It affect the quantity of M produced
(iii) It makes the animal to become weak
(iv) It also affect the quality of M produced
(v) It affect the nutrient level of M produced
FINANCIAL ACCOUNTING ANS
(1a) Accounting concepts are a set of general conventions that can be used as guidelines when dealing with accounting situations.
(I) Business Entity: The business entity concept states that the transactions associated with a business must be separately recorded from those of its owners or other businesses.
(II) Accrual: The accrual principle is an accounting concept that requires transactions to be recorded in the time period in which they occur, regardless of when the actual cash flows for the transaction are received.
(III) Going concern: is an accounting term for a company that is financially stable enough to meet its obligations and continue its business for the foreseeable future.
(IV) Consistency: The concept of consistency means that accounting methods once adopted must be applied consistently in future
(V) Periodicity: The periodicity concept is a period during which business enterprises are required to prepare financial statement at specified intervals.
(VI) Historical cost: A historical cost is a measure of value used in accounting in which the value of an asset on the balance sheet is recorded at its original cost when acquired by the company.
(2a) An imprest system of petty cash means that the general ledger account Petty Cash will remain dormant at a constant amount. If the amount of petty cash is ₦10,000, then the Petty Cash account will always report a debit balance of ₦10,000. This ₦10,000 is the imprest balance.
As long as ₦10,000 is adequate for the organization’s small disbursements, then the general ledger account Petty Cash will never be debited or credited again.
When the currency and coins on hand gets low, the petty cash custodian will request a check to replenish the coins and currency that were disbursed. Since the requested check is drawn on the organization’s checking account, the Cash account will be credited. The debits will go to the expense accounts indicated by the petty cash receipts, such as postage expense, supplies expense. In other words, the general ledger account Petty Cash is not involved in the replenishment. The petty cash custodian will cash the check and add the amount to the other cash.
(I)Outdated System: Petty cash book is a largely outdated and inefficient system, and it does not fulfil the needs and expectations of the company’s current requirements.
(II) Inconvenient for Larger Expenses: it causes huge inconvenience for larger expenses. The system is highly compatible and convenient for smaller expenses while opposite for larger expenses.
(III) Overspending: Not setting the expenditure limits for every nominal transaction can even put an organization at the risk of facing overspending on purchases.
(Choose any two)
(I) Petty Cash Vouchers are used to purchase tangible items from local suppliers who will not take a purchase order.
(II) Petty Cash Voucher is used to control the disbursement of cash from the Petty Cash Fund.
(III) it helps to financially control the petty cash accounts in order to make sure that no one can abuse or mismanage the funds in the petty cash fund.
(IV) it provides solid evidence when it comes to the reconciliation of the amount of cash that is left in the petty cash fund.
Entrance Fees or Admission Fees is the amount that a person pays at the time of becoming a member of a Not-for-Profit Organization. It is a revenue receipt. Therefore, we account it as an income and credit it to Income and Expenditure Account.
A subscription is a signed agreement between a supplier and customer that the customer will receive and provide payment for regular products or services, usually for a one-year period.
bank reconciliation statement is a summary of banking and business activity that reconciles an entity’s bank account with its financial records. In other words the statement outlines the deposits, withdrawals, and other activities affecting a bank account for a specific period.
bank charges covers all charges and fees made by a bank to their customers. In common parlance, the term often relates to charges in respect of personal current accounts or checking account.
standing order is an instruction a bank account holder gives to their bank to pay a set amount at regular intervals to another’s account. The instruction is sometimes known as a banker’s order.
Credit transfer” means a payment transaction by which a credit institution transfers funds to a payee’s account on the basis of a payer’s order, and the payer and the payee can be the same person.
Dishonoured cheques are cheques that a bank on which is drawn declines to pay. There are a number of reasons why a bank would refuse to honour a cheque, with non-sufficient funds being the most common one, indicating that there are insufficient cleared funds in the account on which the cheque was drawn.
unpresented cheque simply means that a cheque has been written and accounted for, but it has not yet been paid out by the bank from which the money is being drawn. Unpresented cheques are also referred to as outstanding cheques because the funds in question are, as the name suggests, outstanding.
uncredited cheques represent money that is available to the company but has not yet been recognised by the bank. This comes in the form of cheques paid in by customers and clients.
Mark up to margin invoice
= 100/3 ÷ 100/1
= 100/3 × 1/100
= 1/3 + 1
(b) Good income 24,000
Profit = 1/4 × 24,000 = 6,000
Coat price = 24,000 – 6,000 = 18,000
(c) Goods return 320
Profit = 1/4 × 320 = 80
Cost price = 320 – 80 = 240
(d) Unrealised c/d = 1/4 × 11,520 = 2880
Cost price = 11,520 – 2880 = 8,640
Goods sent to Branch Account
Goods returned 240
Trading Account 17,760
Total = 18,000
Goods involved 18,000
Total = 18,000
Branch stock Account
Goods invoiced 24,000
Branch Advertisement A/c 7,840
Total = 31,840
Goods returned 320
Balance c/d 11,520
Total = 31,840
Branch Advertisement Account
Goods returned 80
Gross profit 10,880
Total = 13,840
Goods invoiced 6,000
Branch stock (supplies) 7,840
Total = 13,840
Secret cult is an enclosed organized association or group of people devoted to the same cause. It is also referred to as a dangerous and deadly group that share common ideologies, believe in secret, esoteric, mystic and engage in violent practices. Members if the cult groups commit themselves to oath allegiance, which serves as their strong bond.
(i)Public campaign against cultism: Different organizations, including the government, schools, religious institutions, and parents, should promote awareness against cultism. Seminars and workshops should be organized to discuss the dangers of cultism all over schools without leaving out the primary schools.
(ii)Government Standard: The government should also make laws to punish cultists for pushing away students and young people from joining these groups. The political leaders supporting them should also be put to judgment because they are damaging other children’s lives to make theirs better;
(iii)Discipline and Studying hard in school to achieve success: Students should be kept busy and engage in school via curricular and extra curricular activities. Because it is a known fact that an “idle mind is the devil’s workshop”. When students are engage with hard work, they will not have time to join cult.
(iv)Moral Education should be made compulsory in the primary and secondary schools in the country.Parents should take time to understand their children, give enough time to listen to them at home and satisfy their emotional psychological and physical needs.
Civil society organization: Civil society organization are groups of people who came together to pursue a common cause or goal and equally provide an alternative to pressure groups in many areas like politics,human right matters etc. They are non-governmental organization (NGOs) who are defenders of laws,fundamental rights,justices and good governance.
Free and independent press: The press is one of the vital institutions in the practice of government and also a major pillar of true democracy. No democracy exists without free press. The press can be described as the total sum of all the organization and systems that make up the mass media of any given society. The press or mass media includes all agents of public opinion and the watch dog that speaks through the voice or by pen.
Political party: Political party is an organization of citizens who act together as a political unit,having distinctive aims and objectives involving political questions in the state and acting together and seeking to obtain controls of government. Political parties are usually the institutions involved in the electoral contests. They exist in order to contest elections or bring about a condition that will lead to election of people’s representatives to legislative and executive councils.
(i) Anti Party activities: some party members are disloyal and involved in anti party activities which will lead to competition among each party
(ii)Irresponsible acts: Most of the party leaders are irresponsible. Many of them were imposed on party members or faithfuls. Irresponsible acts lead to division and competition among parties.
(iii)corruption and favouritism: Political parties are always guilty of nepotism ,bribery and corruption. Corruption and favouritism is one of the major cause of competition among parties
Youth empowerment is an idea or programmes fashioned to enable the youth learn skills,trade or profession . it is inherent in the idea of training and education. Youth empowerment aims at laying a solid foundation for sustainable poverty reduction ,employment generation, wealth creation and value orientation.
(i) Life Coping Skills: These are natural skills which every organism including man, acquires from birth to adapt fittingly in his or its environment. They are survival Instincts or skills.
(ii) Manipulative Skills: These skills are seen in skills acquisition centres as it involves economic activities that inculcate skills such as technical education.
(iii) Intellectual Skills: These skills are coordinates in character. It is the literary or theoretical frameworks that guide the practical aspects of the works, economic and scientific undertakings
(iv) Communicative Skills: Communication is a very important aspect of our life. Man evolved communications skills as a social being to enable him pass or send information from one person to the other or from place to place.
(v) Artistic Skills: These are close to communicative skills and are more complex. Includes they art of good writing, fine and applied arts, music and drama. These skills make effective use of all the other four kinds of skills where necessary.
(vi)Decision-making skills; These can be the difference in making a choice that improves your organization. The aptitude to make decisions is a leadership trait, which portrays your ability to think objectively and relates concepts to the goals you’re trying to reach.
(i)Right to life: Life is the greatest gift of God. We must do our best to protect our lives and while we do this, we must not do things that will destroy other people’s lives of put them in danger.
(ii)Freedom of speech: The UDHR declare that human beings have the right to speak their minds or express their opinion without dear of being intimidated or punished.
(iii)Freedom of Assembly: We all have the right to gather together with out friends and gold meeting in any place of our choice . Nobody can force us to join any group against our will.
(iv)Freedom from fear: We all have the right to be protected by the law and have the right to live as citizen of our country without fear
(v)Freedom from Want: The basic of man should be provided by out various government. Those needs are food, clothing and shelter. This is why the UDHR has listed it as one of the core freedom.
(vi)Freedom from discrimination: Everyone is entitled to all the Right and freedoms in the UDHR. Nobody should be discriminated against because of race, sex, religion, color, language, birth etc.
(vii)Freedom of movement: We all have the right to move about freely in our country and to go where we want to go without being harassed. If the government imposes curfew, it limits your freedom of movement.
(i)Study and know your Fundamental Human Rights and the Articles of the UDHR: You cannot claim Rights if you do not know that they exist and you cannot immediately quote them when the need arises. Ignorance is the greatest challenge to the UDHR.
(ii)Individuals who know their Rights must help Teach Others: Do not keep the knowledge to yourself alone. You must be ready to alert other people when their Fundamental Human Rights have been violated and teach them what to do to seek redress. You can do this when discussing with friends in your school
(iii)Groups can channel Advocacy through the print and Electronic media: Each Human rights group should have a website where they can be reached easily . they can publish abuses of human rights and their recommendations in newspaper,magazines and journals. They can also speak put through the radio and television
(iv)Groups can organize a forum from Time to Time and Educate people on human right: They can organize lectures on good governance and how government can help to promote and preserve human rights. In Nigeria a group known as human right watch has devoted much energy ,time and resources to educate people on the need for preservation of human right and championing the cause of the helpless.
Modern mode of popular participation is the mode of popular participation carried out through expressing of oneself through the mass media.
[Pick Any SiX] (i) Legitimacy of elected governments: If citizens actively participate in electoral process, society will have an elected legitimate government.
(ii) National development: There will be rapid socio-economic development if citizens participate in the electoral or political process.
(iii) Political stability: This ensures law and order for economic and political development in the society.
(iv) Responsible and responsive government: The society will elect or get a government that is receptive to the people’s concerns, needs and aspirations.
(v) Political awareness: When citizens participate in the electoral/political process, they will become politically conscious, enjoy their rights and perform corresponding duties and obligations to the society.
(vi) Credible elections: When citizens actively participate in the electoral or political process it will confer credibility on the process.
(vii) Peaceful order of succession: Peaceful transition is ensured from one regime to another.
(viii) Peace and harmony: When citizens actively participate in the political process they will enjoy peace and harmony without much agitation.
(ix) Accountability, transparency, due process and probity: Active participation of citizens in the political process ensures accountability, transparency, due process and probity in governance for the common good of the society.
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