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Thursday, April 20, 2017

Bauchi State Police Has Arrested Boko Haram Leader Who Killed 150 People


Policemen in Bauchi state have captured a dreaded Boko Haram leader, one Muhammad Adamu Nafiu, aged 25, of Balanga, Gombe State, at Tama village in Toro LGA of the state.

The announcement was made by the Commissioner of Police, Garba Umar yesterday. He said the suspect is a notorious top commander of Boko Haram, who relocated to Tama village in order to evade arrest after the sect was dislodged by troops at Sambisa Forest.

"Preliminary investigation revealed that suspect was among those declared by the Nigerian Army on Serial Number 176 on its wanted list.

"He has voluntarily confessed to have killed over 150 people in Baga LGA of Borno State alone.

"Case under investigation after which suspect would be handed over to the appropriate authority for discreet investigation," he said.
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Musician Runtown's Pregnant Girlfriend ShowS Off Her Baby Bump In New Photos


Mad Over You crooner, Runtown is expecting his first child with his US based lover, Selena L. She shared her maternity pics via her page and wrote...




"The amount of love we have for you is unmeasurable..." #BabyBoy... #MummyToBe...
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Mavin Crew Singer, Di'ja Shares Cute Photos of Her Lovely Son


Aww! He is so cute. See other photos below..



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Ooni of Ife, Adeyeye Enitan Ogunwusi Played Hosts To Emir of Kano, Lamido Sanusi In His Palace (See Photos)


Ojaja II, the Ooni of Ife, His Imperial Majesty Ooni Adeyeye Enitan Ogunwusi, played host to the Emir of Kano, His Royal Highness Sanusi Muhammadu Sanusi, on Wednesday.



The Emir, who was accompanied by top members of Kano Emirate Council said he was in Ile-Ife to formally congratulate Ooni on his ascension to the throne of his forefathers and to appreciate him for his fatherly role sequel to the recent Hausa/Fulani crisis in Ile-Ife.


Emir Sanusi thanked Ooni and the people of Ife for the warm reception and prayed for the robust relationship between Kano Emirate and Ife Kingdom to continue.






After presenting the Emir with an artwork gift representing the cultural diversity in Nigeria, Ooni Ogunwusi and his chiefs led the Emir and his entourage on a visit to the Hausa community at the Sabo area of the town where they both had a brief meeting with Seriki Hausa and his people.
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Heartless Father Brutally Beat His Daughter In Ibadan (See Photos)


Read the post published today by one Olagunju Adekunle, a manager with United Bank For Africa (UBA) in Ibadan, Oyo State capital:

"God,I can't just believe this in my life,i was driving to the office this morning and I've a reasons to make a call and before I know,I was out of call card ,as I alighted from my car to get a recharge card ,I sighted this small girl(Esther by name) be beaten mercilessly with his heartless and reasonless father.
Please where are the human right, who can be of assistance to help this girl out of her heartless father? I was so fortunate to interrogate her mother who told me that the girl went to the next neighbour room just to watch TV.





I took the girl to the nearby police station on our way getting there ,the girl and her mother was redirected to the nearby police station which is very closer to their house.

I called her father and I questioned him the reasons why he beats the girl mercilessly like that and his respond was very dishearten even he promises and threaten to beat his wife on her way back from work....Good people of Nigeria,kindly give helping hands as regard to this case, before it's getting out of hands."





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Making The Right Choice In Life


In most cases it's up to you, to either allow the status quo to remain, or get up and do somethings in the right way, to change the trajectory of your life's journey thus far. Make the right choice!
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Wednesday, April 19, 2017

2017/2018 WAEC Financial Accounting Answer


Here is the 2017/2018 WAEC Financial Accounting Answer.

OBJ
1-10:    ABBCCBACCA
11-20:  CCACCACCAB
21-30:  CACBCCABBD
31-40:  BCCDADDBBD
41-50:  DBABAABBDC


3b) Materiality:
An important convention. As we can see from the application of accounting standards and accounting policies, the preparation of accounts involves a high degree of judgement. Where decisions are required about the appropriateness of a particular accounting judgement, the "materiality" convention suggests that this should only be an issue if the judgement is "significant" or "material" to a user of the accounts. The concept of "materiality" is an important issue for auditors of financial accounts.

2a).
A trial balance is a bookkeeping or accounting report that lists the balances in each of an organization's general ledger accounts.

2b).
- to detect any errors that has occurred in the double entry accounting system

- it helps in the preparation of financial statements

2c).
1). Errors of Principle:
An error of principle is an error which violates the fundamentals of book-keeping. For instance, purchase of furniture is debited to Purchase Account, instead of Furniture Account; Wages paid for the erection of plant is debited to Wages Account, instead of Plant Account; the amount spent on extension of building is debited to Repairs Account instead of Building Account etc. These types of errors do not affect the total debits and total credits but affect the principle of book-keeping.

2). Errors of Omission:
If a transaction is completely omitted, there will be no effect on the Trial Balance. When a transaction goes completely unrecorded in both aspects or a transaction after being recorded in the books of primary entry is not at all posted in the ledger, the error is an error of omission. For instance, if a credit purchase is omitted to be recorded in the Purchase Day Book, then it will be omitted to be posted both in the Purchase Account and the Supplier’s Account. This error will not, however, result in the disagreement of Trial Balance.

3). Posting to Wrong Account:
Posting an item to wrong account, but on the correct side. For instance, if a purchase of Rs 200 from Ramu has been credited to Raman, instead of Ramu and this error will not affect the agreement of Trial Balance. Thus, Trial Balance will not detect such an error.

4). Error of Amounts in Original Book:
If an invoice for Rs 632 is entered in Sales Book as Rs 623, the Trial Balance will come out correctly, since the debit and credit have been recorded as Rs 623. The arithmetical accuracy is there, but in fact there is an error.


4a).
Depreciation is the measure of the wearing out, consumption or other loss of value of a fixed asset whether arising from use, effluxion of time or obsolescence through technology and market changes.

4b).
I. Physical deterioration
ii. Obsolescence
iii. The time factor
iv. Economic factor
v. Inadequacy

Reasons to prepare BRS;
1)To detect items not entered and errors in the cash book. To ensure that the cash book entries are complete.
2) Items missing from the cash book will not have been recorded in other ledger accounts and the business records will be unreliabl
3a) It is not a legally binding practice; rather, it is a generally accepted convention based on customs and designed to help accountants overcome practical problems that arise out of the preparation of financial statements.


6)
Tabulate
MANUFACTURING TRADING PROFIT AND LOSS A/C FOR THE YEAR END 31/12/2014
DEBIT SIDE:(Le)
Stock:56000
Purchases:150000
=206000
Add carriage inwards:7500
=213500
Add direct expenses:11400
=224900
Less closing stock:40000
=184900
Wages(16500)
Add acrrued(4000)
=20500

Prime cost:205400
Overheads Exp:
fuel:15000
Dept. Equip:12000
=27000
Add WIP @start:60000
=87000
Less WIP @ end:64000
=23000

less Gross profit on manufactured goods:22840
Market value=251240
Stock F.G:80000
Add Market value:251240
=331240
Less stock F.G:72000
=259240
240760
=500000
Carriage out:7600
Office expenses:3800
Salaries:19200
Net profit:233000
=263600
CREDIT SIDE:(Le)
Market value:21240
=251240
Sales:500000
=500000
G.p b/d:240760
G.P on manufactured:22840
=263600


5a)
tabulate
journal entries
details

i)suspens A/c
salako’s A/C
being an omission in salako’s A/C
DR(&) 1,000
CR(&) 1,000

ii)suspense A/C
sale A/C
being an undercast in the sales A/C
DR(&) 560
CR(&) 560

iii)Return outward A/C
suspense A/C
being overstatement in the account
DR(&) 140
CR(&) 140

iv)suspense A/C
damilola’s A/C
being omission in the account
DR(&) 410
CR(&) 410

v)supplier’s A/C
suspense A/C
being Wrong figure in the supplier account
DR(&) 180
CR(&) 180

vi)suspense A/C
discount allowed
being overstatement
DR(&) 310
CR(&) 310

vii)discount received A/C
suspense A/C
being an overstatement
DR(&) 400
CR(&) 400

5b)
tabulate
suspense A/C
salako 1000 $
sale 560
damilola 410
discount allowed 310/2,280
balance % 1,560

tabulate
return outward $140
supplier 180
discount allowed 410
balance % 1560/2,280


1a)
A source document is the original record containing the details to substantiate a transaction entered in an accounting system.

1b)
i)Dispatch Note
ii)Receipt
iii)Invoice
iv)Credit Note
v)Debit Note
vi)Purchase Order.

1c)
i)to record all the cash receipts and payments.
ii)to record all the credit purchases
iii)to record all the credit sales keep refreshing.




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2017/2018 WAEC Biology Answer


Here is the 2017/2018 WAEC Biology Answer.


OBJ:
1-11:     ABDBCDCBBD
11-20:   DBDCBBABA
21-30:   CBCCDBCDDC
31-40:   CBAADCCABA
41-50:   CABADDDBDC



THEORY:

1ai) Classifications of living things consists of placing together in categories those living things that resembles each other. It involves placing living things into groups that have certain features in common which distinguish them from other groups

1aii) Car von Linnè Also known as Carolus Linnaeus

1aiii)-Classification is important because it allows scientists to identify the organisms
-Classification is important because it makes it easy for scientists to group the organisms.
– It is also good to properly name organisms via a standardized system

1aiv)-Kingdom
– Phylum(Animal) or division (Plant)
-Class
-Order
-Family
-Genus
-Species

1bi) -Vírus can reproduce when present in another living cell
-It possesses characteristics which can be transmitted from one generation to the next

1bii) A virus is extracted from a living cell and placed in a non living medium, it assumes a crystalline form and thus become non-living
-Virus cannot respire, excrete or respond to stimuli

1ci) -Rosette disease
– Cassava mosaic disease

1cii) -Chicken Pox
-Polio


2a)i They catalyse reactions by lowering the activation energy of a reaction
ii). They regenerated after each reaction
iii). They are substrate specific, hence only molecules which are complementary to their shape can bind to it.
iii). They aid in metabolism (anabolism and catabolism)

2bi)-Pancreatic lipase
– Amylase

2bii)-Fats and oil
-Starch Maltose

2biii) -It converts fat and oils to fatty acids and glycerol
-It converts starch to maltose

2ci)Chlorophyll is necessary to absorb the radiant energy of the sun to synthesize sugar during photosynthesis

2cii)-Magnessium
-Iron

2ciii) Magnessium —>Yellowing of leaves and poor growth
-Iron—>Yellowing of leaves and poor growth.

2d) -Take a freshly plucked green leaf and boil it for about 5minutes to kill the cells of the leaf and source: burst the starch grains in the cells of the leaf
-Boil source: boiled leaf in ethanol to remove the chlorophyll(i.e.decolourizes)
-Dip the decolourized leaf in warm water to soften it
-Wash the leaf in tap water to remove traces of ethanol in it
-Pour iodine solution on it and allow to stand for some minutes
-If the leaf turns blue-black,it contains starch.


6a)
The odorous molecules come with the olfactory epithelium at the top of the nasal cavity and stimulate multiple chemically cell receptors and thus the odour is transmitted to the brain. There after the brain interprets the type of smell.

6b)
i)Shell
ii)Membranes
iii)Airspace
iv)Albumen
v)Yolk
vi)Chalaza

6ci) An autotroph or producer, is an organism that produces complex organic compounds from simple substances present in its source. surroundings, generally using energy from light or inorganic chemical reactions.

6cii) -Algae
-Green plants

6d)1. Providing leadership on matters critical to health and engaging in partnerships where joint action is needed;
2. Shaping the research agenda and stimulating the generation, translation and dissemination of valuable knowledge;
3. setting norms and standards and promoting and monitoring their implementation;
4. Articulating ethical and evidence-based policy options;
5. Providing technical support, catalysing change, and building sustainable institutional capacity;
6. Monitoring the health situation and addressing health trends.

6e) Plants —>Water lettuce
-->Sword grass
Animals —>Tadpole
——>Crayfish

6f)
Tabulate:

Skin of mamma:
-Epidemis is multi-layered
-Waterproof
-Opeque
Epidemis of leaf:
-Epidemis is single layered
-Forous water can seep through
-Transparent

6gi) -Plot A-Since the maize are all same species equal competitions of nutrients would take place(Intra species or intra specific competition).

6gii)Plot B-They are of different species so the maize will highly compete with the pepper on nutrient and sunlight(Inter species or inter specific competition)


4a)draw the diagram between mother and father,under it write their possible blood group of the father are blood group A,Bor O.

4bi)
-Adaptive colouration
-Adaptive behaviour.

4bii)
-in order to invite are another for food or mate
-in order toalert or prevent one another against threat to life.




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[MUSIC] Wizkid – Ghetto Youth


Wizkid unveils another dope, topnotch track off his soon to be aired album, this track he titles Ghetto Youth.

Download and Enjoy!.

Click here to DOWNLOAD
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[VIDEO HIGHLIGHT] Real Madrid Vs Bayern Munich 4-2 {Aggregate 6-3}


Cristiano Ronaldo scored twice in extra time to complete a hat trick and take his career Champions League goal tally to an even 100 as Real Madrid advanced to the semifinals over 10- man Bayern Munich on Tuesday.

Ronaldo found the breakthrough in the extra period with his second goal of the game though he appeared to be offside before adding a third to seal a 4-2 second-leg win, 6-3 on aggregate

Download and Enjoy!.

Click here to DOWNLOAD
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Notorious Criminal Been Gunned Down By Police At Girlfriend’s House In Lagos


Operatives of the Inspector-General of Police Intelligence Response Team have gunned down the suspected leader of the militants that killed four policemen, a military Captain, and some civilians in the Yewa, Ikorodu area of Lagos.

The suspect, Endurance Ominisan [aka Mighty], was killed on Sunday during a shootout with the operatives at his girlfriend’s house on Joel Adebolu Street, Ibeshe, Ikorodu.

Recall that some policemen from Owutu Police Division and military officers, led by one Captain Mohammed, had responded to a distress call to rescue residents kidnapped by suspected militants.

However, while returning from the operation, the militants surrounded the operatives and opened fire on them.

Four policemen, the military Captain, and two residents, were shot dead.

The IGP response team, led by ACP Abba Kyari, was said to have been deployed in the area to bring the killers to book.

Since April 9, when the incident happened, the militants had refused to come out of their hideout.

A police source said Ominisan, however, sneaked out on Sunday to visit his girlfriend in a flat he rented for her in the Ibeshe area.

The source told Punch that the IGP team trailed him to the house and laid siege to it.

He said, “When he knew that the house had been surrounded, he ran to the roof and started shooting at the operatives. He released four bullets. He wanted to jump to the next house when the police replied to the gunfire and he was hit. He was brought down from the roof and taken to the Ikorodu General Hospital.”

The suspect, before his death, allegedly confessed to be the leader of the team that killed the policemen and the military officer.

He was also said to have admitted to being among those that kidnapped a monarch, the Oniba of Ibaland, Oba Goriola Oseni, and the schoolgirls from the Turkish International Colleges, among other kidnappings in Lagos and Ogun states.

The police were said to have recovered a Turkish Fatih 13 Pistol from the Arogbo, Ondo State indigene, with four expended bullets and five live ammunition.

A source said Ominisan’s girlfriend told detectives that she was not aware he was a kidnapper.

“She said she thought he was just a pipeline vandal and since they had been granted amnesty, she believed he had changed his ways."

The Nigeria Police Force spokesperson, Jimoh Moshood, confirmed the killing of Ominisan, adding that efforts were ongoing to flush out the militants from the creeks.

He said police would ensure that the death of the policemen and military officer was not in vain.
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Police Arrested 3 AAU Lecturers For Alleged Engaging In Cultism


The Edo State Police Command said it arrested some lecturers of the Ambrose Ali University, for allegedly engaging in cult-related activities.

The Commissioner of Police, Haliru Gwandu, who disclosed this to journalists in Benin on Tuesday, added that firearms were recovered from the arrested lecturers.

Gwandu said among those arrested was a professor, from whom a double-barrel gun, single-barrel gun and one pump action gun were allegedly recovered.

The police commissioner said, “The professor was arrested. He was granted bail. The case is under investigation.”

Gwandu’s statement came less than a week after the command refuted reports that its operatives allegedly brutalised the Dean of the Faculty of Law of the university, Prof. Sunday Edeko.

The commissioner expressed displeasure over the high rate of cultism around the institution located in Esan West Local Government Area, which he said had claimed many lives.

He said there had been distress calls from members of the university community that cult groups were unleashing mayhem in the area.

“It was a distress call from the community; the university community made a call that cult groups were killing and they killed so many.

And at the time when policemen went to inspect a site, they discovered more than 14 beheaded students at that particular time,” he said.

He, however, vowed that the police would ensure that the leaders and members of cult groups in the area are arrested and charged to court.
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See Photos as New Mom, Irina Shayk Reveals Her Post-baby Body In Skimpy Bikini (See Photos)



Supermodel Irina Shayk who welcomed her daughter with Bradley Cooper less than a month back has gone back to looking as trim as she was before. 
The 31-year-old posted a photo on Instagram yesterday and it's hard to believe how fast she snapped back.
In the photo, the Victoria Secret model wore a skimpy bikini to display her chiselled midriff while lying on a pink lips-shaped floatie in a pool.


Irina's pregnancy became public knowledge when she walked the Victoria Secret red carpet last November, with her slowly rounding midriff bare. She welcomed daughter Lea De Seine Shayk Cooper on March 21, but the birth was kept secret until last week.
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Nigerian Who Robbed 4 Banks In New York Been Arrested By CCTV


This is quite sad and unfortunate. He sure has a job but still allowed greed to control his reasoning.

This man, 53yrs old Abdullahi Shuaibu acted like someone who's under some sort of manipulation as he should have known better that his actions would catch up with him.


In the first incident, Shuaibu walked into a Santander Bank on Madison Ave. near E. 43rd St. on Feb. 27 and told the teller he had a gun. The bank employee complied and handed Shuaibu an unknown sum of money. 
He hit two more banks during the month of March.
He was identified through CCTV after robbing 4 banks in New York . Now he's going to prison.
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Man Who Posed as The Younger Brother of IG In Other To Scam People Been Arrested By Police



The Niger Police Command has arrested Baba Mohammed, a resident of Sauka-Kahuta in Minna, who allegedly posed as a younger brother to Ibrahim Idris, the Inspector General of Police, and duped his victim of N380,000. 

The suspect was alleged to have duped Abubakar Dogonyaro, a resident of Tunga low-cost, Minna of the amount, after promising to offer him a contract of N250 million. 

According to the command, “the money was meant to facilitate the approval of the contract”. 
The suspect would be charged to court after investigation.
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