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6)

1. Existence of business:
The objective of partnership must be to do some type of business. Business here means any activity leading to earn profit persons joining together and agreed to do charitable work or for formation of any club for entertainment would not be treated as partnership due to absence of the business.

2. Numbers of persons:
There must be at least two or more persons to form a partnership firm. As per Indian partnership Act, the minimum number of person required is to buy it does not prescribe the maximum limit for the purpose.

3. Sharing of Profits:
Business is carried on to share profit and not to incur losses. The profits generated by the firm are to bestaned among the partners on an agreeable proportion. Loss it any has also to be borne by them on that ratio.

4. Agency:
Partnership contract is based on principle of agency. Each partner is an agent of other partners. The business is carried on by all or any one of them acting on behalf of all other partners.

5. Unlimited liability:
Like sole proprietorship, every partner has an unlimited liability in respect of debts of the firm. If the property or the assets of the firm are insufficient to meet the claims of the creditors, the private property of the partners can be attached to meet the claims of the creditors.

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*No 8*

1. Licensing: Gives the business people authority/permission to carry out business activities legally

2. Fixing quotes : quantitative restrictions on goods that should be produced,consumed or imported at any given time

3. Imposing total bans -prohibition / abolishing or stopping certain activities in the country

4. setting of standards: quality and security standards for goods to be sold or consumed in the country

5. Tax code regulations: The form of business you run determines what taxes you pay. Your business structures determines what your business tax would be 

E.g Income tax, estimated tax, employment tax, and excise taxes.

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2i)
board of directors is a recognized group of people who jointly oversee the activities of an organization, which can be either a for-profit business, nonprofit organization, or a government agency. 
2ii)
company secretary is a senior position in a private sector company or public sector organisation.
2iii)
Managing Director  is the most senior role in any company. With ultimate responsibility for the company's performance the Managing Director will report in to the Chairman and shareholders whilst leading a Board of Directors.
2iv)
chief accountant, often taking on the title of CFO, or Chief Financial Officer, serves as an advisor, educator and consultant on all financial matter affecting the company.
2v)
director of personnel is responsible for all activities related to hiring and firing employees of the city. In other words is ultimately responsible for development, revision and implementation of those policies

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7i)
Indent is the process Where Order for goods (placed often through a local or foreign agent of a foreign supplier) under specified conditions of sale, the acceptance of which by the supplier (or the agent) constitutes a contract of sale.
7ii)
Bill of sight is a payment due on demand. An at sight payment will require the party receiving the good or service to pay a certain sum immediately upon being presented with the bill of exchange. 
7iii)
bill of entry is An account of goods entered at a customhouse, of imports and exports, detailing the merchant, quantity of goods, their type, and place of origin or destination.
7iv)
dock warrant is an instrument issued by a ware housekeeper, licensed by the state to traders who deposit goods with them.
7v)
Export invoice is a document issued by an exporter to an importer listingthe goods or services supplied and stating the sum of money due

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5a)
Specialization is a method of production where a business, area or economy focuses on the production of a limited scope of products or services to gain greater degrees of productive efficiency within an overall system.
5b)
i)Education and skill: These also affect and determine the type of occupation, as learned people will be placed in a skillful or expert job area.
ii)Natural Resources: The availability of resources does determine the choice of occupation that people will engage in. For instance, miners will be many an area where there are mineral resources.
iii)Government Policies: This also determines the type of occupation as the government places age limit on those seeking for employment.
iv)Salary and Wages: Here, the remuneration involved and condition of service also affect and determine the kind of occupation people involve in.

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Physic-Obj
1BBBBAAEECD
11CCBCDDAADC
21EEACBAECAB
31EAAECEECBD
41AECCABEECE
51CEABBCABEB
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17a)
i)Stay on top of large machinery operator training
ii)Keep large machinery clean, and maintain a clean environment
17bi)
-Compound Microsoft-
for viewing samples at high magnification (40 - 1000x), which is achieved by the combined effect of two sets of lenses: the ocular lens (in the eyepiece) and the objective lenses
17bii)
-Film projector-
an optical device that projects an image (or moving images) onto a surface, commonly a projection screen.
17c)
Artificial satellite orbits the earth and observes it. A rocket is designed to go to different planets, either taking people with it, or taking a space prob to take pictures of that planet.
17d)
data given
Rg=5n,Ig=10mA Vg=40V Rx=?
Ig=10mA =10*10^-3A
Ig=10^-2A
For Conversion Of galvanometer into voltmeter.
Vg=Ig(Rg+Rx)
Vg=Ig Rg + Ig Rx
Vg-Ig Rg =Ig Rx
Rx=Vg-IgRg/Ig
Rx=Vg/Ig-Rg
=40/10^-2 - 5/1
Rx=40/0.01 - 5/1
Rx=40-0.05/0.01
Rx=39.95/0.01
Rx=3995
the resistance of resistor is 3995
=======================================
15ai)
Force field is a region around a body in which it experiences an effect (force) due to the presence of another body
15aii)
i)gravitational field
ii)magnetic field
15b)
Show that the escape velocity(Ve) of an object from the earth surface is √2Gme/r
To prove the escape velocity (Ve) of an object from the earth surface we can say let the kinetic energy of the object of mass M is
Ek=1/2MVe^2
When an object is at any given point P which is at a distance X from the centre of the earth the force of unity between the object and earth is 
F=Gmm/X^2
Work done is taken the body against gravitational attraction DW=Fdx=Gmm/X^2 DX
Where W=work done in taking the body against gravitational attraction
W={R DW= {R Gmm/X^2 DM 
=Gmm {R X^2 DM = Gmm [X^2/Y {R
= -Gmm [1/X]R = - Gmm [1/~ - 1/R]
Or, W=Gmm/R
For the object to escape from the earth surface 
Ek=workdone,W
Ek=W
1/2MVe=Gmm/R
Ve=√2Gm/R(proved)
15ci)
i)Power supply smoothing applications
ii)RF coupling or filter capacitor applications
15cii)
Data given
d =4mm=4*10^-3 , 0.004m
A= 0.2m^2, V=300V
[Eo=8.85*10^-12fm^-1]
i)capacitance of the capacitor
using the approprate formula
C=EoAv/d
C=8.85*10^-12*0.2*200/0.004
C=8.85*10^-12*2*10^-1*2*10^2/4*10^3
C= 35.4*10^-11/4*10^-3
C= 8.85*10^-10^-11+3
C=8.85*10^-8F
the capacitance of the capacitor is 8.85*10^-8F
ii)Electric Field intensity between the plates
E=F/q =K.q.d/d^2/q
E=kQ/d^2 
E=8.85*10^-12*Q/d^2
but Q=CV
Q=8.85*10^-8*2*10^2
Q=17.7*10^-6 C,1.77*10^-7C
E=8.85*10^-12*1.77*10^-7/(4*10^-3)^2
E=15.7*10^-19/16*10^-6
E=1.57*10^-20/1.6*10^-5
E=0.98*10^-15
E=9.8*10^-1*10^-15
E=9.8*10^-16N|C or E=9.8*10^-16NC
the electric field intensity have theCT plates is 9.8*10^-16 NC
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(2a)

*In Tabular form*

(i)The velocity of streamline flow is less than critical velocity 
While
In turbulent motion the liquid moves with a velocity greater than the critical velocity of the liquid.

(ii)Streamline flow is laminar whereas, turbulent flow is
non-laminar.

(iii)
It is an orderly type of motion in which the liquid flows in parallel layers 

while, turbulent motion is disorderly type of motion.

(2aii)
Viscosity is the internal friction between layers of a liquid and gas in motion

Factors affecting viscosity

i)Temperature
ii)pressure

(2b)..........

(2c)
Conservative force are those forces which allows the opportunity of two way conversion among potential and kinetic energies are said to be conservative forces.

Example:
i)Gravitational force
ii)Magnetic force
ii)Electrostatic force

While 
Non - conservatve force is the force is called non conservative if work is done by the force is dependent on path followed by body .or The forces which are not conservative are called non conservative
forces.

Example:
i)Frictional forces
ii)Viscous forces
iii)Induction forces

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13a)
Specific heat capacity can be defined as the quantity of heat required to raise a unit mass of a material by one kelvin(k) or degrees Celsius('C)
13aii)
i)change in temperature of phase/State
ii)Change in resistance and in colour.
13aiii)
i)Linear expansivity results to expansion of metals or concrete bridges.
ii)It as well causes cracking of glass cup when hot water is poured into the glass cup.
13b)
i)Heat is nothing but the amount of energy in a body. As against this, temperature is something that measures the intensity of heat.
ii)Heat measures both kinetic and potential energy contained by molecules in an object. On the other hand, temperature measures average kinetic energy of molecules in substance.
iii)The main feature of heat is that it travels from hotter region to cooler region. Unlike temperature, which rises when heated and falls when cooled.
13ci)
when an inflated ballon is pierced and eleased, it obeys newton's third law of motion. Air rushes out from the pierced hole and the balloon moves in the opposite direction
13cii)
Jet
13d)
using MxCxD@ =MyCyD@y
Given D@x =D@y=(25-20)=5degree
Cx=1/2CY
then Mx[1/2CY]=MYCY
Mx/My=Cy/1/2Cy
Mx/My=2
Ratio of mass Of X to Y is 2:1

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6a).  The incident ray, reflected ray and normal at the point of incidence all lie on the same plane

6b i)  myopia can be corrected by placing a suitable concave or diverging lens in front of the eye

ii)  the action of the lens is to diverge the light rays entering the eye from a distant object and make them appear coming from the persons far Point

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*NECO FINANCIAL ACCOUNT 

VERIFIED FINANCIAL ACCOUNT 

*1-10:DCEBDACCED*

*11-20:EBDDAECECB*

*21-30:AEAADCEDEB*

*31-40:CEBACDDCAA*

*41-50:BCECAAEDDB*

*51-60:EBACAAEBDC*



(1a)
(i) *Higher Supplier Costs* One of the simplest factors that can lead to declining margin is higher costs of goods sold. Over time, your suppliers naturally want to increase their own revenue and margins. Their own costs to produce or supply may go up. These factors may lead to them negotiating or simply charging you
higher rates on goods. 

(ii) *Lower Prices:* Lowering your prices to generate sales can also reduce gross profit margin. While you may get a sale, large price cuts minimize the gross profit you get on it. Over time, maintaining a strong brand image allows you to maintain stable price points, or even increase prices. If you constantly discount, you run the risk that customers get familiar with the price declines and won't pay top rates.

(iii) *Intense Competition:* New competitors or increased rivalry from competitors also impact your gross profit margin. The more attractive customer offerings become to the market, the more difficult it is to get customers to pay desirable prices for your solutions.

(1b)
For company the appropriation account will start with profits before taxes and then subtract corporate taxes and dividends to arrive at retained profits while For a partnership, the primary purpose of the appropriation account is to show how profits are distributed among the partners.

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(3i)
Preference shares are shares of a company's stock with dividends that are paid out to shareholders before
common stock dividends are issued.

(3ii) 
Goodwill in accounting is an intangible asset that arises when a buyer acquires an existing business. Goodwill
represents assets that are not separately identifiable.

(3iii)
Three column cash book (also known as triple column cash book ) has three money columns on both debit and credit side – one on each side for recording discount, cash and bank amounts.

(3iv)
A bank reconciliation statement is a summary of banking and business activity that reconciles an entity's bank account with its financial records. The statement outlines the deposits, withdrawals, and other activity impacting a bank account for a specific period.

(3v)
Depreciation is an accounting method of allocating the cost of a tangible asset over its useful life and is used to
account for declines in value over time. Business depreciate long-term assets for both tax and accounting purposes.

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(5)
Locogi Local Government In Kunddi State
Receipts and payment account for the local government as at 31|12|2007

TABULATE:
RECEIPTS- state subvention|Fed subvention|Rates|Sunday Income|Licences|Tenement|
N(naira)- 2,000|3,000|1,535|5.263|12.548|25,000|
PAYMENT - wages and salaries|vechicle exp|vechicle purchase|stationary|maintenace of building|hospital drugs|bank charges|UBE scheme|balance|
N(naira)- 20,430|248|5.020|1,520|2,014|4,000|378|6.290|9.446|
Total 49,346

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(8i)
in The Book Of both jeremiah,johnson and jacob memorandum joint venture A/C

TABULATE:
UNDER-RIGHT-TABLE
Jaremaiah 
Rent 10000 
Light 3000
Sunday exp 5200
15200
Johnson
Transport 6500
Jacob
Labour 5000
Net profit 128300
155000
Share Of Profit
jeramiah 4/10*128300
51320
johnson -3/10*128300
38490
jacob 3/10*128300
Total 128300
UNDER-LEFT-TABLE
Sales
Jacob 15000
100000
115000
johnson
electric iron 40000
155000
Total 128300

In The Book Of Jeremiah
Joint Venture with johnson and jacob

TABULATE:
UNDER-RIGHT-TABLE
1|11 rent 10000
12|11 lightdebt 3000
15|11 sunday exp 5200
15200
Bal/b|d 15200
profit 51320
Total 66520
UNDER-LEFT-TABLE
Bal/b|d 15200
15200
bank 66520
Total 66520

(8ii)
In The Book Of Jeremiah
Joint Venture with johnson and jacob
TABULATE
UNDER-RIGHT-TABLE
9|11 transport 6500
bal b/d 33500
40000
profit 38490
Total 38990
UNDER-LEFT-TABLE
3|11 bank 40000
40000
bal b/d 33500
bank 4990
Total 38990

In The book of jacob joint venture with jeremiah and johnson
TABULATE
UNDER-RIGHT-TABLE
7|11 labour 5000
bal b/d 110000
115000
profit 38490
bank 71510
Total 110000
UNDER-LEFT-TABLE
25|11 bank 15000
30|11 bank (sales) 100000
115000
bad b/d 110000
Total 110000

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(9)
Trading profit x Loss A/C for the year ended

TABULATE:
-UNDER-RIGHT-TABLE
Opening stock 6812
+purchase 72734
carriage 236/72970
-Returns 1022
Total 71 loss account
TABULATE
Insurance 1682
disc allowed 684
salesman 2444
wages 2982
transport 260
gen exp 3012
office sal 5000
tenement 424
Advert 2824
provision 348
Dep:
FIF(Furniture and fittings) 200
M/V(Motor Vechicle) 900
Net Profit 2568
Total 23346
-UNDER-LEFT-TABLE
gross profit 21254
deposite 1074
disc Rec 1018
Total 23346

Balance Sheet As As
TABULATE
-UNDER-RIGHT-TABLE
Capital 44000
+Net profit 2568
Total 46568
-Drawing 3000/43568
Current bad b/d
Creditors 11600
Insurance 260
Total 55428
-UNDER-LEFT-TABLE
fixedd asset
M/V(Motor Vechicle) 6000,900,5100
FIF(Furniture and fittings) 2000,200,1800
freehold 16500/23400
Current Asset
Stock 8636
debitor loos
-prov 510/ 10046
salary 220
bank 3600
cash 9526/32028
Total 55428


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CHEMISTRY OBJ:
1-10: DADBCADBCA
11-20: DCDBDBEDDC
21-30: CBDEDBAAEA
31-40: ECCADAEDEB
41-50: EAADDACBBC
51-60: ADDDBACBEB
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Answer 4 Question From This Section  Only

(1a)
I. Isotopy is a phenomenon whereby an atom of an element excite different mass number but have the same atomic number.
II. Isomerism is existent of two or more compound (known as isomers) with the same molecular formulae but different molecular structure

(1aii)
(i) Deuterium
(ii) Tritium

(1bi)
DIAGRAM

Bottomed flask and set up the apparatus as shown. Add conc HCl gradual into the flask through the thistle funnel pass the gas produced through water and concentrated tetraoxosulphate (iv) and collect it by downward delivery.
2KMnO4(aq)+16HCl---->2MaCl2(aq)+8H2O(s)+5Cl2(aq)

(1bii)
(i) It is use as a bleaching agent
(ii) It is use as disinfectant in the treatment of water
(iii)it is use as an oxidizing agent

(1ci)
GIVEN
P1=(745-13.5)mmHg =731.5mmHg
T1=(16+273)k=289k
P2=S.P=760mmHg
T2=S.T=273k
V1=40cm^3
using the general gas equation
P1V1/T1=P2V2/T2
V2=731.5*40*273/760*289
V2=36.4cm^3
The volume of the gas at S.T.P is 36.4cm^3

(1cii)
(i) Nature of reactions
(ii) Presence of a catalyst

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(3ai)
A homologous series is a family of organic compound which follows a regular structural pattern in which each successive member differ in its molecular formula. By-CH2-GROUP

(3aii)
(i) Solubility
(ii) Boiling points
(iii) Densities

(3aiii)
DIAGRAM

(3bi)
A catalyst is a substance which alter the rate of a chemical reaction without itself being used up in the process.

(3bii)
(i) They are proteinous in nature 
(ii) They alter the rate of a chemical reaction
(iii) They remain unchanged in the reaction

(3ci)
The solution turn from blue to white as a magnesium displace copper from its salt

(3cii)
Mg(aq)+CuSO4(aq)-----> MgSO4(aq)+ Cu(s)

(3di)
Equation Reaction:
2Na(s)+O2(q)----->Na2O2(s)
Number of moles of soduim =mass/molar mass =5.95/23=0.2587moles
Reactive ratio of sodium to its oxide is 2:1
Therefore number of moles of Na2O2=0.2587/2=0.129moles
Mass of oxide 
=0.129*[(23*2)+(16*2)]
=0.129*78
=10g

(3dii)
(i) Dissolving an acid anhydride in water
(ii) Combination of constituent element

(3diii)
Washing soda (NaCO3. 10H2O)

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4ai)
From the collision theory the rate of chemical reactions depend on the frequency of effective collisions cones that the result in reaction between reactant particles
4aii)
cracking means breaking down or decomposition of a compound by the action of heat alone. while Reforming is the breaking down of a compound by the use of a catalyst
4aiii)
they are the most important processes for the commercial production of gasoline and diesel fuel
4bi)
I. Limestone: the limestone decomposes when heated to yield carbon(iv)oxide which is a major reactant
II. Ammonia: The ammonia reacts with the carbon(iv)oxide ammonium hydrogen trioxocarbonate(iv)
4bii)
I. B belong to the class of compound called carbohydrates
II. C is ethanol [C2H5OH] , D is ethylethanoate [CH3COOC2H5]
III. Functional group is -OH
IV. CH3COOH(aq)ethanoic acid + C2H5OH(aq)c ----->conc H2SO4(catalyst) -----> CH3COOC2H5(i) + H2O(i)
4ci)
CH(CH3)3,CH3CH2CH2CH3,CH3CH2CH2CH2OH/Increasing boiling points
4cii)
i)Bubbles formed at the bottom of liquid rise to the surface 
ii)temperature remain steady
4ciii)
I. Addition of sodium chloride crystals raises the boiling point of water
II. Reduction in atmospheric pressure lowers the boiling point of water
4civ)
I. N2O has oxidation state of +1 for Nitrogen
II. NO has oxidation state of +2 for Nitrogen
III. NO2 has Oxidation state of +4 For Nitrogen








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(6ai)
NH4^+(aq)+OH^-(aq)+HCl(aq)---> NH4Cl(aq)+H2O(l)

(6aii)
The student got the choice of indicator wrong

(6aiii)
Phenolphthalein is used when a strong base is present. Aqueaous ammonia is a weak base

(6b)
(i) Gluclose and fructose
(ii) Invertase
(iii) Delivery tube
(iv) Glucose

(6ci)
White phosphorus and red phosphorus

(6cii)
I. Has no effect of red litmus paper
II. changes damp blue litmus paper pink
III. Reacts directly with alkali to yield a trioxocarbonate(iv)

(6di)
GIVEN:
mass of P= 9g
molar mass of P =80g/mol
: Number of mole of P presnt =mass/molar mass
=9/80=0.1125moles
solubility =0.1125/60*100=1.875mol/dm^3

(6dii)
C2H5OH(aq) +H2SO4(aq)----> C2H5HSO4(aq)+H2O(i)
C2H5HSO4(aq)---->C2H4(aq)+H2SO4(aq) ethene

(6diii)
Bromine Exists as liquid at room temperature because there is decrease in votality down the group of the halogens due to increasing strength of the van der waal's force.

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(iii) Christians must also respond immediately to God's call to serve the nation in any capacity.