Welcome to ACA,CA,AD .
Please read these instructions very carefully.
This exam will be 40 Multi-Choice Questions and is holding on June 30, 2025.
Enter the examination hall with your smart device. No smart device, no examination
The Centre takes no responsibility for your data and the energy/power source for your device
Answer the questions directly with your smart device
You have 25 seconds to answer each question
At the end, click “SUBMIT EXAM ” to grade your scripts and have your answers automatically sent into our database. You will also have the privilege of seeing your score displayed.
Do not ask your neighbour or involve yourself in any form of examination malpractice. If you do and you are caught, you will be disqualified immediately.
Please tick the option that is the BEST answer
All questions carry equal marks. You are expected to attempt all questions.
Good luck!
The dual-aspect principle in accounting makes it possible to check from time to time that correct entries of data have been made
All of these are some of the internal financial control which the hospital has adopted except
One of these is not a type of voucher
The full meaning of FAAC is ___
7. All these are approved deductions granted to tax payer from total assessable income except
For the purpose of ascertaining income of individual for tax purposes,the following deductions are specifically disallowed except
All these are causes of depreciation except
The Treatise on book keeping was written by
One of these is not a type of budget known to you
All this are essentials of good tax system except
Is Trial Balance part of the account
Name the odd one out in respect to the content of annual approved budget by federal government
This is a principal book of record in Accounting
All these are method of calculating depreciation except
2. The following is one of the usual method of pricing in accounting
The difference between three column cash book and two column cash book
The balance sheet of a company shows the financial position of a business
The total sums of money advanced to officer to meet expenditure based on the current estimates in which vouchers cannot be prepared immediately to the AG of the federation is
All these are features of payment voucher except
All these errors will not affect the agreement of Trial Balance except
One of these is not a reason for keeping vote book
Who is the governor of CBN
All these are duty of an auditor except
One of these is not a voucher internal control measures
All these books are important for accountant to be effective in his job except
All these documents must be attached to transcript except
One of these is not approved allowance granted to an officer
One of these is not a commercial bank in Nigeria
The rules that must be followed while preparing payment voucher are except
All these are merits of monetization policy to government except
All these are ways of detecting errors and fraud except
The companies quoted in Nigeria stock exchange are called
All these steps are to be taken before a transcript is prepared except
One of these is not management function of the Accountant General of the federation
One of these is not among the accounting basis which can be used
These documents are to be keep for seven years accept except
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