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2017 NECO GCE ACCOUNT ESSAY AND OBJ



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  • Account OBJ:<br /> 1-10: ACDBEEAEAB
    11-20: EEBECBCDDA
    21-30: DEBDEEACAC
    31-40: CBACBCBBDD
    41-50: DCDDDAAEEB
    51-60: EDDABBDDDE
    5)
    CLICK HERE FOR THE IMAGE
    6)
    CLICK HERE FOR THE IMAGE
    7)
    CLICK HERE FOR THE IMAGE
    4a)
    i)the companies involved do not necessarily renounce
    their identity as natural or legal persons, but maintain
    their independence.
    ii)the companies involved carry out a business,
    activity or project together, but without the need to
    change their identities as companies, as would
    happen, for example in a merger or take over.
    iii)The most common cases of joint venture are
    between companies of different nationalities where
    one of them seeks to enter the market where the other
    is located, and where to achieve this it is necessary
    to overcome big trade barriers, make a big investment
    and Access to the know-how of the market.
    4b)
    i)A joint venture involves two or more companies
    joining together in business, whereas in a
    partnership, it is individuals who join together for a
    combined venture.
    ii)A joint venture can be described as a contractual
    arrangement between two companies that aims to
    undertake a specific task. Whereas, a partnership
    involves an agreement between two parties wherein
    they agree to share the profits as well as any loss
    incurred.
    iii)A partnership will last for many years until the
    parties involved have no differences. While a joint
    venture company will last for only a limited period
    until their goal is achieved.
    iv)The members in a partnership can claim a capital
    cost allowance as per the partnership rules. Whereas,
    joint ventures can use as much or as little of the
    capital cost allowance.
    4c)
    Fixed assets:<br /> -furniture and fittings
    -plants and machinery
    -land and building
    current assets:<br /> -stock
    -debtors
    -bank
    -cash
    2ai)
    Real Account: The accounts relating to all assets and
    properties are called real accounts.
    2aii)
    Personal Account: The accounts relating to
    induviduals, firms, associations or companies are
    known as personal account.
    2aiii)
    Nominal Account: The accounts relating to expenses,
    losses, incomes and gains are known as nominal
    accounts.
    2b)
    i)Managers
    ii)Employees
    iii)Competitors
    iv)Government
    v)Creditors
    vi)Tax authorities
    vii)Financial Analyst
    1ai)
    Uncredited cheques: Cheques received by business,
    paid into bank and debited in cash book but not yet
    cleared by bank and entered in its record.
    1aii)
    Unpresented cheques: Cheques drawn or paid by
    business and credited in cash book but
    these cheques have not yet been presented to bank
    for payment.
    1aiii)
    Dishonored Cheque is a cheque which is presented for
    payment and the drawer has insufficient fund in his
    or her account to cover the cheque which will then be
    returned to the payee marked “refer to drawer”
    1iv)
    The term bank charge 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.
    1b)
    The partnership deed must contain the following
    particular:​
    i)The name of the firm.
    ii)The names and addresses of the partners.
    iii)The nature of the business.
    iv)The term or duration of partnership.
    v)The amount of capital to be contributed by each
    partner.

    Posted by EASYNET on 16.11 17:40 Reply




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