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  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2019/show-how-the-following-transaction-will-be-recorded-applying-6a00a9fddb22397c61e6dc72</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2019/a-statement-in-a-double-entry-system-in-which-are-recorded-6a00a9fddb22397c61e6dc73</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2019/the-advantage-of-double-entry-is-that-6a00a9fddb22397c61e6dc74</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2019/accounts-can-be-classified-into-6a00a9fddb22397c61e6dc75</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2019/goods-were-purchased-for-resale-on-credit-costing-150-000-on-6a00a9fddb22397c61e6dc76</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2019/if-only-wages-is-shown-on-the-trial-balance-it-should-be-6a00a9fddb22397c61e6dc77</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2019/what-is-the-gross-profit-on-percentage-of-sale-6a00a9fddb22397c61e6dc78</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2019/calculate-the-net-profit-on-percentage-of-expenses-6a00a9fddb22397c61e6dc79</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2019/mr-ojo-gives-you-the-following-information-on-31st-july-2017-6a00a9fddb22397c61e6dc7a</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2019/the-company-39-s-paid-up-capital-is-6a00a9fddb22397c61e6dc7b</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2019/the-unissued-capital-of-the-company-is-6a00a9fddb22397c61e6dc7c</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2019/given-ordinary-share-dividend-100-000-general-reserve-4-100-6a00a9fddb22397c61e6dc7d</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2019/retained-profits-is-an-example-of-6a00a9fddb22397c61e6dc7e</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2019/ojo-39-s-share-of-profit-is-6a00a9fddb22397c61e6dc7f</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2019/sam-39-s-share-of-profit-is-6a00a9fddb22397c61e6dc80</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2019/the-rate-of-interest-on-capital-for-ade-is-6a00a9fddb22397c61e6dc81</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2019/calculate-the-subscriptions-in-the-income-and-expenditure-6a00a9fddb22397c61e6dc82</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2019/the-figure-1000-represent-what-in-the-balance-sheet-6a00a9fddb22397c61e6dc83</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2019/what-is-the-opening-cash-balance-6a00a9fddb22397c61e6dc84</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2019/which-of-these-will-not-appear-in-the-preparation-of-control-6a00a9fddb22397c61e6dc85</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2019/use-the-following-information-to-answer-this-question-stock-6a00a9fddb22397c61e6dc86</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2019/use-the-following-information-to-answer-this-question-stock-6a00a9fddb22397c61e6dc87</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2019/a-fall-or-decrease-in-the-economic-service-potential-of-an-6a00a9fddb22397c61e6dc88</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2019/the-cost-of-a-machine-is-10-000-the-residual-value-is-4-000-6a00a9fddb22397c61e6dc89</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2019/recurrent-expenditure-is-6a00a9fddb22397c61e6dc8a</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2019/capital-expenditure-is-6a00a9fddb22397c61e6dc8b</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2019/goods-can-be-charged-to-branches-using-any-of-these-pricing-6a00a9fddb22397c61e6dc8c</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2019/abelawo-ltd-operates-a-retail-branch-at-aba-all-purchases-6a00a9fddb22397c61e6dc8d</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2019/the-cost-of-goods-for-department-b-is-6a00a9fddb22397c61e6dc8e</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2019/the-net-profit-for-departmental-a-is-6a00a9fddb22397c61e6dc8f</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2019/every-economic-unit-regardless-of-its-legal-form-of-6a00a9fddb22397c61e6dc90</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2019/the-two-recognised-accounting-bases-are-6a00a9fddb22397c61e6dc91</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2019/given-additional-capital-capital-closing-capital-net-profit-6a00a9fddb22397c61e6dc92</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2019/the-importance-of-bank-statement-is-all-except-6a00a9fddb22397c61e6dc93</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2019/accounting-standards-are-issued-at-the-international-level-6a00a9fddb22397c61e6dc94</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2019/the-method-of-stock-valuation-in-which-the-issue-price-is-6a00a9fddb22397c61e6dc95</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2019/one-of-these-is-not-a-similarity-between-joint-venture-and-6a00a9fddb22397c61e6dc96</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2019/majority-of-commercial-transactions-are-termed-credit-6a00a9fddb22397c61e6dc97</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2019/bought-motor-vehicle-60-paying-by-cheque-the-effect-of-the-6a00a9fddb22397c61e6dc98</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2019/a-proprietor-withdraws-cash-from-the-business-for-private-6a00a9fddb22397c61e6dc99</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2019/the-rules-of-double-entry-states-that-6a00a9fddb22397c61e6dc9a</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2019/the-difference-between-double-entry-and-single-entry-is-6a00a9fddb22397c61e6dc9b</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2019/a-rent-of-50-000-was-paid-by-samson-to-his-landlady-by-6a00a9fddb22397c61e6dc9c</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2019/the-purpose-of-profit-and-loss-account-is-to-ascertain-6a00a9fddb22397c61e6dc9d</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2019/discount-received-is-charge-to-6a00a9fddb22397c61e6dc9e</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2019/what-was-the-cost-of-goods-sold-6a00a9fddb22397c61e6dc9f</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2019/what-was-the-gross-profit-6a00a9fddb22397c61e6dca0</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2019/an-ordinary-share-of-100-was-issued-at-80-the-share-was-6a00a9fddb22397c61e6dca1</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2019/shares-that-are-offered-to-existing-shareholders-at-a-price-6a00a9fddb22397c61e6dca2</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2019/use-the-following-information-to-answer-this-question-year-6a00a9fddb22397c61e6dca3</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2019/where-there-is-no-agreement-made-by-the-partners-the-6a00a9fddb22397c61e6dca4</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2019/in-the-absence-of-partnership-agreement-a-loan-by-a-partner-6a00a9fddb22397c61e6dca5</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2019/in-a-non-profit-making-organisation-the-excess-of-assets-6a00a9fddb22397c61e6dca6</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2019/the-similarities-between-receipts-and-payments-and-income-6a00a9fddb22397c61e6dca7</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2019/given-equipment-motor-vehicle-loan-creditors-sub-in-advance-6a00a9fddb22397c61e6dca8</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2019/use-the-information-to-answer-this-question-payment-to-6a00a9fddb22397c61e6dca9</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2019/use-the-information-to-answer-this-question-payment-to-6a00a9fddb22397c61e6dcaa</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2019/in-the-preparation-of-statement-of-profit-if-the-opening-6a00a9fddb22397c61e6dcab</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2019/the-manufacturing-account-is-prepared-to-ascertain-6a00a9fddb22397c61e6dcac</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2019/which-of-the-following-is-not-charged-to-manufacturing-6a00a9fddb22397c61e6dcad</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2019/which-of-the-following-cannot-depreciate-6a00a9fddb22397c61e6dcae</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2019/a-machine-cost-12-500-it-will-be-kept-for-4-years-and-then-6a00a9fddb22397c61e6dcaf</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2019/an-officer-that-is-charged-with-the-responsibility-of-6a00a9fddb22397c61e6dcb0</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2019/the-instrument-isued-by-the-minister-who-authorized-an-6a00a9fddb22397c61e6dcb1</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2019/one-of-the-objective-of-maintaining-the-account-of-a-branch-6a00a9fddb22397c61e6dcb2</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2019/a-company-goods-sent-to-branch-at-invoiced-price-is-30-870-6a00a9fddb22397c61e6dcb3</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2019/the-objective-of-departmentalization-is-to-6a00a9fddb22397c61e6dcb4</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2019/discount-received-is-apportioned-to-each-department-on-the-6a00a9fddb22397c61e6dcb5</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2019/given-fixed-assets-liabilities-current-assets-55-000-20-000-6a00a9fddb22397c61e6dcb6</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2019/one-of-the-limitations-of-accounting-is-that-6a00a9fddb22397c61e6dcb7</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2019/capital-at-start-was-250-000-while-capital-at-the-end-of-the-6a00a9fddb22397c61e6dcb8</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2019/in-the-preparation-of-account-the-owners-of-the-business-and-6a00a9fddb22397c61e6dcb9</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2019/from-the-following-determine-the-value-of-closing-stock-6a00a9fddb22397c61e6dcba</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2019/a-sent-b-a-cheque-for-2000-to-provide-him-with-friends-they-6a00a9fddb22397c61e6dcbb</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2018</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2018/what-is-the-amount-of-capital-employed-6a00a9fddb22397c61e6d89d</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2018/advertising-expenses-incurred-on-a-product-in-a-business-6a00a9fddb22397c61e6d89e</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2018/n-n-capital-39-000-land-20-000-long-term-loan-15-000-6a00a9fddb22397c61e6d89f</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2018/when-goods-are-sent-to-branch-at-cost-plus-mark-up-it-means-6a00a9fddb22397c61e6d8a0</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2018/the-office-responsible-for-ascertaining-whether-all-public-6a00a9fddb22397c61e6d8a1</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2018/use-the-information-below-to-answer-question-trading-account-6a00a9fddb22397c61e6d8a2</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2018/use-the-information-below-to-answer-question-trading-account-6a00a9fddb22397c61e6d8a3</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2018/the-amount-called-in-respect-of-a-share-but-not-paid-before-6a00a9fddb22397c61e6d8a4</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2018/when-goodwill-is-not-retained-in-the-business-the-entries-in-6a00a9fddb22397c61e6d8a5</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2018/use-the-information-below-to-answer-the-question-liabilities-6a00a9fddb22397c61e6d8a6</loc><lastmod>2026-05-10</lastmod></url>
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  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2017/which-of-these-accounts-is-dissolution-expenses-credited-6a00a9fddb22397c61e6d47f</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2017/capital-for-a-profit-making-organization-is-generated-6a00a9fddb22397c61e6d480</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2017/the-account-where-the-profit-are-distributed-to-the-partner-6a00a9fddb22397c61e6d481</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2017/in-manufacturing-account-depreciation-of-office-machine-is-6a00a9fddb22397c61e6d482</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2017/given-i-cash-refunds-ii-debit-note-issued-iii-dishonored-6a00a9fddb22397c61e6d483</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2017/you-add-the-following-when-starting-with-the-balance-as-per-6a00a9fddb22397c61e6d484</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2017/begin-array-c-c-text-n-hline-text-debtors-opening-4000-hline-6a00a9fddb22397c61e6d485</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2017/which-fund-is-used-to-meet-unforeseen-or-urgent-expenditure-6a00a9fddb22397c61e6d486</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2017/in-the-period-of-rising-prices-which-method-of-stock-6a00a9fddb22397c61e6d487</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2017/which-of-these-is-the-subsidiary-book-for-return-inwards-6a00a9fddb22397c61e6d488</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2017/a-double-entry-for-a-transaction-that-offsets-one-amount-6a00a9fddb22397c61e6d489</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2017/what-is-the-main-purpose-of-transaction-file-6a00a9fddb22397c61e6d48a</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2017/processed-data-is-only-useful-to-user-if-it-is-6a00a9fddb22397c61e6d48b</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2017/changes-can-occur-in-partnership-when-i-partnership-is-6a00a9fddb22397c61e6d48c</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2017/the-authority-warrant-issued-prior-to-the-approval-of-the-6a00a9fddb22397c61e6d48d</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2017/one-of-the-options-below-is-not-the-source-of-income-for-non-6a00a9fddb22397c61e6d48e</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2017/begin-array-c-c-n-hline-text-stock-jan-1-2600-hline-text-6a00a9fddb22397c61e6d48f</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2017/salaries-in-arrears-is-treated-in-the-balance-sheet-as-a-6a00a9fddb22397c61e6d490</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2017/begin-array-c-c-n-hline-text-plant-and-machinery-190-000-6a00a9fddb22397c61e6d491</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2017/when-starting-with-the-cash-book-balance-in-preparing-the-6a00a9fddb22397c61e6d492</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2017/which-of-these-is-the-main-source-document-for-recording-6a00a9fddb22397c61e6d493</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2017/given-i-it-records-subscription-in-arrears-ii-payments-of-6a00a9fddb22397c61e6d494</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2017/the-movement-of-goods-from-head-office-to-a-branch-is-6a00a9fddb22397c61e6d495</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2017/the-following-are-the-importance-of-branch-account-except-6a00a9fddb22397c61e6d496</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2017/the-current-growth-in-the-volume-of-trading-and-financial-6a00a9fddb22397c61e6d497</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2017/one-of-the-options-below-have-the-same-features-as-the-6a00a9fddb22397c61e6d498</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2017/calculate-the-discount-received-in-department-b-begin-array-6a00a9fddb22397c61e6d499</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2017/an-advantage-of-fifo-method-of-stock-valuation-is-that-6a00a9fddb22397c61e6d49a</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2017/discount-allowed-is-enjoyed-by-6a00a9fddb22397c61e6d49b</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2017/begin-array-c-c-text-dept-a-text-dept-b-hline-n-hline-text-6a00a9fddb22397c61e6d49c</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2017/the-accounting-entries-for-goods-stolen-in-branch-will-be-to-6a00a9fddb22397c61e6d49d</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2017/begin-array-c-c-text-n-hline-text-balance-as-per-cashbook-5-6a00a9fddb22397c61e6d49e</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2017/the-following-appears-in-trading-account-except-6a00a9fddb22397c61e6d49f</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2017/goodwill-can-be-created-in-the-books-of-a-partnership-firm-6a00a9fddb22397c61e6d4a0</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2017/begin-array-c-c-text-n-hline-text-debtors-opening-4000-hline-6a00a9fddb22397c61e6d4a1</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2017/given-i-settlement-of-debts-ii-cessation-of-business-iii-6a00a9fddb22397c61e6d4a2</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2017/the-use-of-a-three-column-cash-book-is-determined-by-6a00a9fddb22397c61e6d4a3</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2017/the-discount-column-on-the-left-hand-side-of-cashbook-6a00a9fddb22397c61e6d4a4</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2017/which-of-the-following-is-used-to-service-all-operations-of-6a00a9fddb22397c61e6d4a5</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2017/begin-array-c-c-text-n-hline-text-balance-as-per-cashbook-5-6a00a9fddb22397c61e6d4a6</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2017/the-tier-of-government-that-uses-financial-memorandum-6a00a9fddb22397c61e6d4a7</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2017/what-is-the-effect-of-transaction-when-cash-is-paid-into-the-6a00a9fddb22397c61e6d4a8</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2017/the-principle-of-double-entry-developed-from-the-axioms-of-6a00a9fddb22397c61e6d4a9</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2017/begin-array-c-c-text-n-hline-text-stock-jan-1-2000-hline-6a00a9fddb22397c61e6d4aa</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2017/the-correct-expression-of-accounting-equation-is-6a00a9fddb22397c61e6d4ab</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2017/subscription-in-advance-is-treated-in-the-balance-sheet-as-a-6a00a9fddb22397c61e6d4ac</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2017/which-of-these-is-a-content-of-a-master-file-6a00a9fddb22397c61e6d4ad</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2017/an-evidence-of-payment-issued-to-a-government-ministry-by-a-6a00a9fddb22397c61e6d4ae</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2017/a-part-of-public-company-s-profits-belonging-to-the-6a00a9fddb22397c61e6d4af</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2017/when-expenses-are-paid-on-behalf-of-the-venture-the-6a00a9fddb22397c61e6d4b0</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2016</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2016/balance-as-per-cashbook-2-970-bank-charges-220-unpresented-6a00a9fddb22397c61e6d325</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2016/the-records-of-superstores-shows-a-loan-of-14-000-from-bala-6a00a9fddb22397c61e6d326</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2016/the-major-advantage-of-the-journal-proper-is-that-it-6a00a9fddb22397c61e6d327</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2016/departments-k-y-opening-2-500-800-purchases-120-000-100-000-6a00a9fddb22397c61e6d328</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2016/one-of-the-objectives-of-accounting-is-that-it-can-be-used-6a00a9fddb22397c61e6d329</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2016/the-ratio-that-gives-the-indication-of-the-efficiency-of-a-6a00a9fddb22397c61e6d32a</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2016/the-instrument-used-in-analysis-and-interpretation-of-6a00a9fddb22397c61e6d32b</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2016/an-item-in-the-balance-sheet-of-a-limited-liability-company-6a00a9fddb22397c61e6d32c</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2016/the-documents-that-provide-instant-information-to-firms-on-6a00a9fddb22397c61e6d32d</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2016/which-of-the-following-is-the-capital-reserve-of-a-company-6a00a9fddb22397c61e6d32e</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2016/the-effect-of-overstating-revenue-expenditure-in-the-profit-6a00a9fddb22397c61e6d32f</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2016/which-of-the-following-condition-would-attract-credit-and-6a00a9fddb22397c61e6d330</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2016/given-drawings-3-500-net-loss-2-500-capital-1-1-2007-35-000-6a00a9fddb22397c61e6d331</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2016/a-receipt-is-an-evidence-of-6a00a9fddb22397c61e6d332</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2016/turaki-youth-club-income-and-expenditure-for-the-year-ended-6a00a9fddb22397c61e6d333</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2016/an-organization-which-has-records-of-only-personal-accounts-6a00a9fddb22397c61e6d334</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2016/a-proprietor-started-business-with-13-000-assets-and-6a00a9fddb22397c61e6d335</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2016/badge-plc-issued-450-000-ordeinary-shares-of-50k-each-at-1-6a00a9fddb22397c61e6d336</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2016/when-goods-are-sent-to-the-branch-at-cost-plus-mark-up-it-6a00a9fddb22397c61e6d337</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2016/the-income-and-expenditure-account-differs-from-receipts-and-6a00a9fddb22397c61e6d338</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2016/the-major-sources-of-revenue-for-the-state-and-local-6a00a9fddb22397c61e6d339</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2016/1-the-amount-of-the-imprest-is-the-same-from-one-6a00a9fddb22397c61e6d33a</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2016/when-the-fixed-capital-method-is-used-the-partners-share-of-6a00a9fddb22397c61e6d33b</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2016/a-discount-that-is-allowed-to-encourage-a-debtor-to-pay-off-6a00a9fddb22397c61e6d33c</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2016/the-costs-of-acquiring-fixed-assets-and-bringing-them-into-6a00a9fddb22397c61e6d33d</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2016/impersonal-account-is-subdivided-into-6a00a9fddb22397c61e6d33e</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2016/opening-balance-of-dikscompany-was-12-202-closing-balance-15-6a00a9fddb22397c61e6d33f</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2016/the-total-cash-and-cheques-received-from-customers-in-a-6a00a9fddb22397c61e6d340</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2016/which-of-the-foloowing-is-a-credit-item-in-creditors-ledger-6a00a9fddb22397c61e6d341</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2016/the-trader-is-capital-in-a-single-entry-system-is-6a00a9fddb22397c61e6d342</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2016/i-members-subscription-ii-fines-from-members-iii-donation-iv-6a00a9fddb22397c61e6d343</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2016/clifford-pays-rent-of-200-per-month-for-premises-he-paid-2-6a00a9fddb22397c61e6d344</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2016/purchases-can-be-ascertained-through-the-preparation-of-a-6a00a9fddb22397c61e6d345</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2016/when-stock-is-withdrawn-for-personal-use-the-accounting-6a00a9fddb22397c61e6d346</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2016/sundry-debtors-in-the-balance-sheet-of-onoja-bakery-and-sons-6a00a9fddb22397c61e6d347</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2016/which-of-the-following-is-accounted-for-in-receipts-and-6a00a9fddb22397c61e6d348</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2016/when-the-purchase-consideration-is-lower-ttan-the-net-asset-6a00a9fddb22397c61e6d349</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2016/an-increase-in-government-expenditure-within-a-year-is-taken-6a00a9fddb22397c61e6d34a</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2016/a-business-organization-prepares-departmental-account-in-6a00a9fddb22397c61e6d34b</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2016/the-objective-of-departmental-account-is-to-6a00a9fddb22397c61e6d34c</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2016/which-of-the-following-expenses-relate-to-the-profit-and-6a00a9fddb22397c61e6d34d</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2016/the-difference-between-book-keeping-and-accounting-is-that-6a00a9fddb22397c61e6d34e</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2016/alaka-who-owed-saka-n15-000-settled-his-debt-after-deducting-6a00a9fddb22397c61e6d34f</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2016/if-the-scrap-value-is-now-n15-000-what-will-be-the-yearly-6a00a9fddb22397c61e6d350</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2016/the-yearly-depreciation-using-the-straight-line-method-would-6a00a9fddb22397c61e6d351</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2016/what-is-the-total-sales-for-the-period-6a00a9fddb22397c61e6d352</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2016/what-is-the-total-purchase-for-the-period-6a00a9fddb22397c61e6d353</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2015</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2015/an-expenses-is-said-to-be-revenue-in-nature-if-it-6a00a9fddb22397c61e6cf37</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2015/an-entry-in-a-subsidiary-book-which-does-not-form-part-of-6a00a9fddb22397c61e6cf38</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2015/determine-wage-expenses-from-the-given-information-wages-6a00a9fddb22397c61e6cf39</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2015/which-method-of-pricing-can-be-used-satisfactorily-in-either-6a00a9fddb22397c61e6cf3a</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2015/use-the-information-below-to-answer-this-question-begin-6a00a9fddb22397c61e6cf3b</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2015/use-the-following-information-to-answer-this-question-club-6a00a9fddb22397c61e6cf3c</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2015/what-will-be-the-number-of-shares-to-be-issued-to-a-6a00a9fddb22397c61e6cf3d</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2015/use-the-information-below-to-answer-this-question-buhari-and-6a00a9fddb22397c61e6cf3e</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2015/the-major-distinguishing-element-between-the-final-account-6a00a9fddb22397c61e6cf3f</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2015/use-the-information-below-to-answer-this-question-begin-6a00a9fddb22397c61e6cf40</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2015/prime-cost-is-one-of-the-following-6a00a9fddb22397c61e6cf41</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2015/the-accounting-concept-that-allows-the-cost-of-kitchen-6a00a9fddb22397c61e6cf42</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2015/use-the-information-below-to-answer-this-question-timo-and-6a00a9fddb22397c61e6cf43</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2015/when-the-invoice-of-a-customer-is-overcast-the-supplier-will-6a00a9fddb22397c61e6cf44</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2015/using-lifo-method-of-stock-valuation-analyze-the-issue-6a00a9fddb22397c61e6cf45</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2015/cr-dr-sales-ledger-balance-9-500-sales-ledger-balance-420-6a00a9fddb22397c61e6cf46</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2015/the-ledger-entries-to-be-made-if-cash-sales-is-banked-is-6a00a9fddb22397c61e6cf47</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2015/in-a-bank-reconciliation-statement-dishonoured-cheques-is-6a00a9fddb22397c61e6cf48</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2015/which-of-the-following-is-a-debit-entry-in-debtors-control-6a00a9fddb22397c61e6cf49</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2015/which-of-the-following-is-not-a-proper-form-of-the-6a00a9fddb22397c61e6cf4a</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2015/the-accounting-convention-that-state-that-stock-should-be-6a00a9fddb22397c61e6cf4b</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2015/what-does-liquidity-ratio-measure-6a00a9fddb22397c61e6cf4c</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2015/derive-the-stock-turnover-period-average-stock-23-000-cost-6a00a9fddb22397c61e6cf4d</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2015/the-following-accounting-entries-are-made-when-bad-debt-is-6a00a9fddb22397c61e6cf4e</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2015/one-of-the-items-listed-below-will-not-be-found-in-a-company-6a00a9fddb22397c61e6cf4f</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2015/the-act-of-making-necessary-adjustment-after-comparing-the-6a00a9fddb22397c61e6cf50</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2015/sales-ledger-control-account-contains-the-total-amount-in-6a00a9fddb22397c61e6cf51</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2015/the-following-account-are-prepared-when-goods-are-sent-to-6a00a9fddb22397c61e6cf52</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2015/the-basis-of-accounting-for-public-sector-is-6a00a9fddb22397c61e6cf53</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2015/use-the-information-below-to-answer-this-question-segunojo-6a00a9fddb22397c61e6cf54</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2015/if-the-partnership-agreement-does-not-specify-how-net-profit-6a00a9fddb22397c61e6cf55</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2015/use-the-information-below-to-answer-this-question-a-business-6a00a9fddb22397c61e6cf56</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2015/a-sales-for-n2-570-was-recorded-in-the-sales-day-book-as-6a00a9fddb22397c61e6cf57</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2015/use-the-information-below-to-answer-this-question-segun-ojo-6a00a9fddb22397c61e6cf58</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2015/keeping-records-under-single-entry-system-has-the-advantage-6a00a9fddb22397c61e6cf59</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2015/which-of-the-following-is-true-in-public-sector-accounting-6a00a9fddb22397c61e6cf5a</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2015/which-of-the-following-accounts-is-debited-when-a-delivery-6a00a9fddb22397c61e6cf5b</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2015/when-shares-are-sold-at-more-than-the-per-value-they-are-6a00a9fddb22397c61e6cf5c</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2015/calculate-the-total-purchase-of-a-business-from-the-given-6a00a9fddb22397c61e6cf5d</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2015/which-of-the-following-is-shown-in-the-profit-and-loss-6a00a9fddb22397c61e6cf5e</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2015/use-the-information-below-to-answer-this-question-dangote-6a00a9fddb22397c61e6cf5f</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2015/the-income-and-expenditure-account-of-a-club-is-the-same-as-6a00a9fddb22397c61e6cf60</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2015/goods-stolen-at-the-branch-is-debited-to-6a00a9fddb22397c61e6cf61</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2015/specific-principles-bases-conventions-rules-and-practices-6a00a9fddb22397c61e6cf62</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2015/which-of-the-following-cannot-be-realized-6a00a9fddb22397c61e6cf63</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2015/if-a-trail-balance-is-in-agreement-one-of-the-statement-is-6a00a9fddb22397c61e6cf64</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2015/use-the-following-information-to-answer-this-question-club-6a00a9fddb22397c61e6cf65</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2015/if-sales-return-is-understated-it-implies-that-is-overstated-6a00a9fddb22397c61e6cf66</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2015/accounting-information-is-used-by-investors-and-creditors-of-6a00a9fddb22397c61e6cf67</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2015/use-the-information-below-to-answer-this-question-begin-6a00a9fddb22397c61e6cf68</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2015/an-advantage-of-using-accounting-ratios-is-that-6a00a9fddb22397c61e6cf69</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2015/the-document-setting-out-the-regulations-regarding-shares-6a00a9fddb22397c61e6cf6a</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2015/the-loss-made-by-a-non-profit-making-organization-is-called-6a00a9fddb22397c61e6cf6b</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2015/if-rent-account-is-debited-instead-of-rate-account-the-error-6a00a9fddb22397c61e6cf6c</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2015/use-the-following-information-to-answer-this-question-6a00a9fddb22397c61e6cf6d</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2015/use-the-information-below-to-answer-this-question-a-limited-6a00a9fddb22397c61e6cf6e</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2015/the-interest-of-a-petty-cashier-is-n2450-expenses-n-printing-6a00a9fddb22397c61e6cf6f</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2015/the-ware-and-tear-of-a-fixed-assets-of-a-company-which-is-6a00a9fddb22397c61e6cf70</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2015/to-realize-an-asset-means-to-6a00a9fddb22397c61e6cf71</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2015/the-process-of-cost-apportionment-is-carried-out-so-that-6a00a9fddb22397c61e6cf72</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2015/preliminary-expenses-is-an-example-of-6a00a9fddb22397c61e6cf73</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2015/use-the-information-below-to-answer-this-question-begin-6a00a9fddb22397c61e6cf74</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2015/what-is-the-ledger-entry-for-sale-of-generator-on-credit-to-6a00a9fddb22397c61e6cf75</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2015/sai-baba-made-sales-of-n10-000-having-computed-his-gross-6a00a9fddb22397c61e6cf76</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2015/use-the-information-below-to-answer-this-question-jejelaye-6a00a9fddb22397c61e6cf77</loc><lastmod>2026-05-10</lastmod></url>
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  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2013/the-addition-of-prime-cost-indirect-cost-and-opening-work-in-6a00a9fddb22397c61e6c7cc</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2013/opening-stock-of-raw-materials-75-000-purchase-of-raw-6a00a9fddb22397c61e6c7cd</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2013/purchase-of-raw-materials-330-000-closing-stock-of-raw-6a00a9fddb22397c61e6c7ce</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2013/in-manufacturing-account-the-work-in-progress-at-the-end-of-6a00a9fddb22397c61e6c7cf</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2013/which-of-the-following-is-accounted-for-in-receipts-and-6a00a9fddb22397c61e6c7d0</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2013/which-of-the-following-expenses-relates-to-the-profit-and-6a00a9fddb22397c61e6c7d1</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2013/1-direct-materials-11-direct-labour-111-direct-expenses-1v-6a00a9fddb22397c61e6c7d2</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2013/the-amount-paid-by-a-new-partner-on-admission-as-a-6a00a9fddb22397c61e6c7d3</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2013/a-partnership-s-internal-regulations-are-set-out-by-6a00a9fddb22397c61e6c7d4</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2013/in-a-partnership-account-interest-on-drawings-is-6a00a9fddb22397c61e6c7d5</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2013/when-a-share-valued-at-50k-is-issued-at-1-59-it-is-said-to-6a00a9fddb22397c61e6c7d6</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2013/the-purchase-consideration-that-is-lower-than-the-net-asset-6a00a9fddb22397c61e6c7d7</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2013/when-shares-are-issued-at-a-discount-entries-are-to-debit-6a00a9fddb22397c61e6c7d8</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2013/when-there-is-no-basis-of-apportionment-in-an-organization-6a00a9fddb22397c61e6c7d9</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2013/department-k-y-opening-stock-2-500-800-purchases-120-000-100-6a00a9fddb22397c61e6c7da</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2013/department-k-y-opening-stock-2-500-800-purchases-120-000-100-6a00a9fddb22397c61e6c7db</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2013/the-objective-of-departmental-account-is-to-6a00a9fddb22397c61e6c7dc</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2013/which-of-the-following-is-the-capital-reserve-of-a-company-6a00a9fddb22397c61e6c7dd</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2013/given-applications-were-invited-by-the-directors-of-abiodun-6a00a9fddb22397c61e6c7de</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2013/the-issued-share-capital-is-the-number-of-shares-that-are-6a00a9fddb22397c61e6c7df</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2013/the-distributable-profit-available-to-shareholders-at-the-6a00a9fddb22397c61e6c7e0</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2013/the-debenture-issued-at-par-above-the-nominal-value-is-said-6a00a9fddb22397c61e6c7e1</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2013/accountant-general-of-the-federation-is-responsible-for-6a00a9fddb22397c61e6c7e2</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2013/given-assets-and-liabilities-of-a-local-government-bank-6a00a9fddb22397c61e6c7e3</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2013/an-instrument-which-allows-public-officers-to-increase-6a00a9fddb22397c61e6c7e4</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2012</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2012/the-basis-upon-which-assets-of-an-organization-is-valued-is-6a00a9fddb22397c61e6c753</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2012/an-accountant-must-not-only-be-interested-in-record-keeping-6a00a9fddb22397c61e6c754</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2012/the-correct-posting-in-a-double-entry-system-of-account-when-6a00a9fddb22397c61e6c755</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2012/the-capital-of-a-sole-trader-can-be-increased-by-6a00a9fddb22397c61e6c756</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2012/akirika-bought-a-motor-van-for-his-business-by-cash-the-6a00a9fddb22397c61e6c757</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2012/ibrahim-a-micro-business-operator-sold-10-bags-of-sugar-to-6a00a9fddb22397c61e6c758</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2012/ibrahim-a-micro-business-operator-sold-10-bags-of-sugar-to-6a00a9fddb22397c61e6c759</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2012/in-a-three-column-cash-book-dishonored-cheques-will-be-shown-6a00a9fddb22397c61e6c75a</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2012/cash-can-be-drawn-from-the-bank-using-6a00a9fddb22397c61e6c75b</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2012/in-a-modern-day-banking-system-cash-transfer-cannot-be-made-6a00a9fddb22397c61e6c75c</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2012/given-cash-book-balance-5000-dishonored-cheque-1000-direct-6a00a9fddb22397c61e6c75d</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2012/at-the-end-of-a-financial-period-the-trading-profit-and-loss-6a00a9fddb22397c61e6c75e</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2012/at-the-end-of-a-financial-period-the-trading-profit-and-loss-6a00a9fddb22397c61e6c75f</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2012/which-of-the-following-is-an-item-of-special-assets-6a00a9fddb22397c61e6c760</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2012/1-5-07-purchased-100-bags-of-milk-at-10-00k-each-3-5-07-6a00a9fddb22397c61e6c761</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2012/1-5-07-purchased-100-bags-of-milk-at-10-00k-each-3-5-07-6a00a9fddb22397c61e6c762</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2012/the-lifo-method-has-an-advantage-over-fifo-in-that-stocks-6a00a9fddb22397c61e6c763</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2012/in-sales-ledger-control-account-returns-inwards-is-usually-6a00a9fddb22397c61e6c764</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2012/purchasers-ledger-control-account-can-also-be-referred-to-as-6a00a9fddb22397c61e6c765</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2012/which-of-the-following-is-a-debit-item-in-the-sales-ledger-6a00a9fddb22397c61e6c766</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2012/in-manufacturing-accounts-finance-expenses-are-charged-to-6a00a9fddb22397c61e6c767</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2012/total-production-cost-360-000-factory-overhead-cost-56-000-6a00a9fddb22397c61e6c768</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2012/total-production-cost-360-000-factory-overhead-cost-56-000-6a00a9fddb22397c61e6c769</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2012/the-main-advantage-of-a-departmental-account-is-that-its-6a00a9fddb22397c61e6c76a</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2012/the-excess-revenue-over-expenditure-is-charged-to-6a00a9fddb22397c61e6c76b</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2012/given-fixtures-30-000-debtors-7-000-stock-8-000-creditors-3-6a00a9fddb22397c61e6c76c</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2012/in-the-head-office-ledger-the-value-of-goods-sent-to-the-6a00a9fddb22397c61e6c76d</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2012/which-of-the-following-methods-of-invoicing-goods-to-6a00a9fddb22397c61e6c76e</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2012/the-partners-capital-are-modibbo-60-000-and-jakata-90-000-6a00a9fddb22397c61e6c76f</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2012/the-partners-capital-are-modibbo-60-000-and-jakata-90-000-6a00a9fddb22397c61e6c770</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2012/in-what-way-can-goodwill-be-written-off-in-a-partnership-6a00a9fddb22397c61e6c771</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2012/ngozi-and-musa-with-a-capital-of-30-000-each-decide-to-admit-6a00a9fddb22397c61e6c772</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2012/in-converting-a-partnership-into-a-limited-liability-company-6a00a9fddb22397c61e6c773</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2012/given-1-the-memorandum-of-association-of-the-company-11-the-6a00a9fddb22397c61e6c774</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2012/when-shares-are-oversubscribed-and-money-returned-to-6a00a9fddb22397c61e6c775</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2012/investment-at-cost-of-a-company-is-to-be-disclosed-under-6a00a9fddb22397c61e6c776</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2012/purchasers-44-880-sales-85-850-trade-creditors-12-250-trade-6a00a9fddb22397c61e6c777</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2012/purchasers-44-880-sales-85-850-trade-creditors-12-250-trade-6a00a9fddb22397c61e6c778</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2012/which-of-the-following-is-a-source-of-revenue-to-the-6a00a9fddb22397c61e6c779</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2012/the-book-into-which-all-types-of-a-ministry-s-expenditure-6a00a9fddb22397c61e6c77a</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2012/the-petroleum-technology-development-fund-is-under-the-6a00a9fddb22397c61e6c77b</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2012/the-power-to-appoint-the-auditor-general-of-the-federation-6a00a9fddb22397c61e6c77c</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2012/given-determine-the-balance-6a00a9fddb22397c61e6c77d</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2012/given-from-the-above-information-the-gross-profit-fro-6a00a9fddb22397c61e6c77e</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2012/debtors-opening-and-closing-balances-amount-to-n6-500-and-n7-6a00a9fddb22397c61e6c77f</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2012/the-5-discount-shown-above-indicates-6a00a9fddb22397c61e6c780</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2012/use-the-information-above-to-answer-the-question-find-the-6a00a9fddb22397c61e6c781</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2012/use-the-information-above-to-answer-the-question-calculate-6a00a9fddb22397c61e6c782</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2012/determine-the-bank-balance-6a00a9fddb22397c61e6c783</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2011</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2011/the-historical-development-of-accounting-reveals-that-it-6a00a9fbdb22397c61e696c5</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2011/in-a-trial-balance-income-and-liabilities-are-6a00a9fbdb22397c61e696c6</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2011/the-principle-of-double-entry-system-ensures-6a00a9fbdb22397c61e696c7</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2011/i-deducted-the-smaller-side-figure-from-the-bigger-side-6a00a9fbdb22397c61e696c8</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2011/given-light-expenses-n400-purchases-n3-000-sales-n1-200-6a00a9fbdb22397c61e696c9</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2011/the-major-feature-of-a-journal-is-that-it-has-6a00a9fbdb22397c61e696ca</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2011/the-medium-of-correcting-errors-whose-differences-are-shown-6a00a9fbdb22397c61e696cb</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2011/use-the-information-below-to-answer-question-adamu-stores-6a00a9fbdb22397c61e696cc</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2011/use-the-information-below-to-answer-question-adamu-stores-6a00a9fbdb22397c61e696cd</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2011/in-bank-reconciliation-process-discrepancies-cause-by-timing-6a00a9fbdb22397c61e696ce</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2011/the-process-of-reconciling-cheques-between-banks-is-termed-6a00a9fbdb22397c61e696cf</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2011/in-a-bank-reconciliation-statement-interest-charged-for-6a00a9fbdb22397c61e696d0</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2011/use-the-information-below-to-answer-question-i-stock-of-6a00a9fbdb22397c61e696d1</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2011/use-the-information-below-to-answer-question-i-stock-of-6a00a9fbdb22397c61e696d2</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2011/the-type-of-expense-charged-against-administration-of-a-firm-6a00a9fbdb22397c61e696d3</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2011/in-a-period-of-declining-price-which-of-the-following-6a00a9fbdb22397c61e696d4</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2011/the-item-on-the-credit-side-of-the-trading-account-is-the-6a00a9fbdb22397c61e696d5</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2011/use-the-information-above-to-answer-questions-19-and-20-july-6a00a9fbdb22397c61e696d6</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2011/what-is-the-value-of-stock-as-at-the-end-of-july-10-using-6a00a9fbdb22397c61e696d7</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2011/a-typical-example-of-a-real-account-is-6a00a9fbdb22397c61e696d8</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2011/the-control-accounting-can-be-used-in-6a00a9fbdb22397c61e696d9</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2011/use-the-information-below-to-answer-questions-23-and-24-6a00a9fbdb22397c61e696da</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2011/calculate-the-net-profit-6a00a9fbdb22397c61e696db</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2011/the-cost-that-are-directly-traceable-to-the-the-goods-being-6a00a9fbdb22397c61e696dc</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2011/the-product-cost-that-does-not-form-part-of-the-product-but-6a00a9fbdb22397c61e696dd</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2011/work-in-progress-is-the-6a00a9fbdb22397c61e696de</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2011/the-major-festure-of-not-for-profit-making-organization-is-6a00a9fbdb22397c61e696df</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2011/the-subscription-paid-in-advance-is-treated-in-the-balance-6a00a9fbdb22397c61e696e0</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2011/the-capital-of-not-for-profit-making-organization-is-6a00a9fbdb22397c61e696e1</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2011/the-major-objective-of-departmental-accounts-is-to-ascertain-6a00a9fbdb22397c61e696e2</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2011/the-transactions-relating-to-liquidation-in-partnership-6a00a9fbdb22397c61e696e3</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2011/the-cost-method-of-charging-goods-to-branch-is-used-where-6a00a9fbdb22397c61e696e4</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2011/the-correct-entries-to-record-goods-transferred-to-branch-6a00a9fbdb22397c61e696e5</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2011/the-two-accounts-that-are-normally-opened-in-the-head-office-6a00a9fbdb22397c61e696e6</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2011/goods-invoiced-to-a-branch-can-be-sent-using-6a00a9fbdb22397c61e696e7</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2011/the-major-point-of-agreement-carried-by-the-partnership-deed-6a00a9fbdb22397c61e696e8</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2011/use-the-information-below-to-answer-questions-40-and-41-keme-6a00a9fbdb22397c61e696e9</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2011/the-interest-on-keme-s-drawings-is-calculated-as-6a00a9fbdb22397c61e696ea</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2011/which-of-the-following-can-be-used-on-admission-of-a-new-6a00a9fbdb22397c61e696eb</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2011/goodwill-is-determined-using-6a00a9fbdb22397c61e696ec</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2011/the-founders-of-a-company-are-6a00a9fbdb22397c61e696ed</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2011/the-fund-in-which-all-government-receipt-are-paid-is-6a00a9fbdb22397c61e696ee</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2011/which-of-the-following-accounts-for-the-highest-revenue-to-6a00a9fbdb22397c61e696ef</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2011/if-aboki-holdings-limited-issued-120-000-ordinary-share-of-6a00a9fbdb22397c61e696f0</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2011/which-of-the-following-is-a-signatory-to-federal-government-6a00a9fbdb22397c61e696f1</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2011/the-chief-accounting-officer-of-a-local-government-is-the-6a00a9fbdb22397c61e696f2</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2011/which-of-the-following-signs-general-warrant-for-the-release-6a00a9fbdb22397c61e696f3</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2011/find-the-average-stock-for-the-period-6a00a9fbdb22397c61e696f4</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2011/calculate-the-cost-of-goods-sold-6a00a9fbdb22397c61e696f5</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2010</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2010/the-major-function-of-accounting-bodies-in-nigeria-is-to-6a00a9fbdb22397c61e69694</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2010/ledger-account-is-mainly-classified-into-6a00a9fbdb22397c61e69695</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2010/if-salary-account-is-debited-instead-of-stationery-account-6a00a9fbdb22397c61e69696</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2010/if-stationery-bought-for-n200-has-been-entered-as-n2000-to-6a00a9fbdb22397c61e69697</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2010/the-account-which-refers-to-the-tangible-assets-of-a-company-6a00a9fbdb22397c61e69698</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2010/th-major-feature-of-an-invoice-is-that-it-6a00a9fbdb22397c61e69699</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2010/the-source-documents-include-6a00a9fbdb22397c61e6969a</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2010/a-major-cause-of-discrepancy-between-bank-statement-and-the-6a00a9fbdb22397c61e6969b</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2010/the-bank-charges-levied-on-a-current-account-holder-is-the-6a00a9fbdb22397c61e6969c</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2010/the-course-of-discrepancies-between-the-bank-statement-and-6a00a9fbdb22397c61e6969d</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2010/use-the-information-below-to-answer-question-14-and-15-sales-6a00a9fbdb22397c61e6969e</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2010/the-cost-of-goods-available-for-sale-is-6a00a9fbdb22397c61e6969f</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2010/benefit-enjoyed-for-which-payments-have-not-been-made-are-6a00a9fbdb22397c61e696a0</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2010/use-the-information-below-to-answer-questions-16-and-17-6a00a9fbdb22397c61e696a1</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2010/calculate-the-provision-to-be-taken-to-the-balance-sheet-6a00a9fbdb22397c61e696a2</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2010/if-an-organization-maintains-a-periodic-stock-system-the-6a00a9fbdb22397c61e696a3</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2010/if-a-company-values-its-stock-in-the-period-of-rising-prices-6a00a9fbdb22397c61e696a4</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2010/use-the-information-below-to-answer-questions-23-and-24-31-6a00a9fbdb22397c61e696a5</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2010/determine-the-total-expenses-to-be-charged-to-profit-and-6a00a9fbdb22397c61e696a6</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2010/use-the-information-below-to-answer-questions-25-and-26-31-6a00a9fbdb22397c61e696a7</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2010/determine-the-net-profit-6a00a9fbdb22397c61e696a8</loc><lastmod>2026-05-10</lastmod></url>
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  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2010/in-the-not-for-profit-making-organization-the-excess-of-6a00a9fbdb22397c61e696ac</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2010/the-equivalent-of-a-club-s-receipts-and-payment-account-is-6a00a9fbdb22397c61e696ad</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2010/the-summary-of-receipts-ans-payments-account-represent-6a00a9fbdb22397c61e696ae</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2010/the-akachala-limited-has-four-department-w-x-y-and-z-the-6a00a9fbdb22397c61e696af</loc><lastmod>2026-05-10</lastmod></url>
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  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2010/the-branch-expenses-paid-by-the-head-office-is-recorded-in-6a00a9fbdb22397c61e696b1</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2010/goods-returned-to-branch-by-customers-is-recorded-in-the-6a00a9fbdb22397c61e696b2</loc><lastmod>2026-05-10</lastmod></url>
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  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2010/the-interest-on-partners-loans-is-6a00a9fbdb22397c61e696b6</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2010/the-capital-contribution-by-the-partners-is-treated-in-the-6a00a9fbdb22397c61e696b7</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2010/given-n6-000-10-preference-shares-of-n0-50-each-n6-000-6a00a9fbdb22397c61e696b8</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2010/the-directors-salaries-paid-are-items-of-6a00a9fbdb22397c61e696b9</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2010/sundry-debtors-in-the-balance-sheet-of-onoja-bakery-and-sons-6a00a9fbdb22397c61e696ba</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2010/the-financial-plan-of-the-government-for-a-year-is-contained-6a00a9fbdb22397c61e696bb</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2010/an-ordinary-share-of-n80-was-issued-at-n96-the-share-was-6a00a9fbdb22397c61e696bc</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2010/an-increase-in-government-expenditure-within-a-year-is-taken-6a00a9fbdb22397c61e696bd</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2010/as-evidence-of-payments-to-a-government-ministry-the-revenue-6a00a9fbdb22397c61e696be</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2010/how-much-rent-is-apportioned-to-department-k-6a00a9fbdb22397c61e696bf</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2010/how-much-selling-and-distribution-expenses-is-apportioned-to-6a00a9fbdb22397c61e696c0</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2010/credit-sales-is-given-at-160-of-cash-received-what-is-the-6a00a9fbdb22397c61e696c1</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2010/when-your-silence-is-loud-your-eyes-speaking-volumes-6a00a9fbdb22397c61e696c2</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2010/if-fatima-was-granted-a-discount-of-2-what-will-be-discount-6a00a9fbdb22397c61e696c3</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2010/calculate-the-cash-balance-after-the-discount-6a00a9fbdb22397c61e696c4</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2009</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2009/which-of-the-following-branches-of-accounting-was-first-6a00a9fbdb22397c61e69662</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2009/the-accounting-convention-which-states-that-the-performance-6a00a9fbdb22397c61e69663</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2009/the-process-of-bookkeeping-includes-records-produced-from-6a00a9fbdb22397c61e69664</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2009/musa-a-prepaid-customer-of-xyz-and-klm-bought-n1500-recharge-6a00a9fbdb22397c61e69665</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2009/given-capital-n2375-000-debtors-n495-000-motor-vehicle-n870-6a00a9fbdb22397c61e69666</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2009/if-odukoya-takes-money-out-of-business-bank-account-for-his-6a00a9fbdb22397c61e69667</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2009/use-the-information-to-answer-below-to-answer-questions-7-6a00a9fbdb22397c61e69668</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2009/find-the-fixed-assets-6a00a9fbdb22397c61e69669</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2009/use-the-information-above-to-answer-question-9-and-10-period-6a00a9fbdb22397c61e6966a</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2009/what-is-the-balance-of-cash-with-the-petty-cashier-at-the-6a00a9fbdb22397c61e6966b</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2009/cash-discount-is-often-recorded-on-6a00a9fbdb22397c61e6966c</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2009/the-standing-order-is-a-payment-instruction-given-by-a-6a00a9fbdb22397c61e6966d</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2009/which-of-the-should-not-be-added-or-subtracted-from-the-bank-6a00a9fbdb22397c61e6966e</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2009/given-balance-as-per-cash-book-n20-000-unpresented-cheques-6a00a9fbdb22397c61e6966f</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2009/use-the-information-below-to-answer-questions-17-and-18-6a00a9fbdb22397c61e69670</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2009/what-is-the-net-working-capital-6a00a9fbdb22397c61e69671</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2009/which-of-the-following-items-are-current-assets-6a00a9fbdb22397c61e69672</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2009/use-the-information-below-to-answer-questions-20-and-21-jan-6a00a9fbdb22397c61e69673</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2009/what-is-the-value-of-closing-stock-using-simple-average-6a00a9fbdb22397c61e69674</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2009/which-of-the-following-methods-gives-a-conservative-closing-6a00a9fbdb22397c61e69675</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2009/apart-from-the-common-control-accounts-a-control-account-can-6a00a9fbdb22397c61e69676</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2009/which-of-the-following-is-a-debit-item-in-the-purchases-6a00a9fbdb22397c61e69677</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2009/which-of-the-following-is-an-item-in-the-debit-side-of-the-6a00a9fbdb22397c61e69678</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2009/the-cost-incurred-by-departments-that-support-the-production-6a00a9fbdb22397c61e69679</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2009/use-the-information-below-to-answer-questions-29-and-30-work-6a00a9fbdb22397c61e6967a</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2009/what-is-the-net-profit-6a00a9fbdb22397c61e6967b</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2009/receipt-and-payments-account-is-a-summary-of-the-6a00a9fbdb22397c61e6967c</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2009/given-furniture-and-fittings-n20-000-equipment-n15-000-bank-6a00a9fbdb22397c61e6967d</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2009/i-space-occupied-by-each-department-ii-average-value-of-6a00a9fbdb22397c61e6967e</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2009/use-the-information-to-answer-questions-334-and-35-6a00a9fbdb22397c61e6967f</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2009/determine-the-total-expenses-of-department-p-6a00a9fbdb22397c61e69680</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2009/one-of-the-purposes-of-maintaining-the-account-of-a-branch-6a00a9fbdb22397c61e69681</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2009/which-of-the-following-is-a-common-cause-of-a-discrepancy-6a00a9fbdb22397c61e69682</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2009/sule-and-ahmad-are-in-partnership-sharing-profits-and-losses-6a00a9fbdb22397c61e69683</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2009/given-net-profit-b-d-n10-000-interest-on-capital-m-n2-000-k-6a00a9fbdb22397c61e69684</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2009/use-the-information-to-answer-questions-40-and-41-capital-6a00a9fbdb22397c61e69685</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2009/if-the-capital-of-the-partnership-is-unfixed-what-is-k-s-6a00a9fbdb22397c61e69686</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2009/in-a-partnership-account-conversation-of-non-cash-assets-6a00a9fbdb22397c61e69687</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2009/use-the-information-below-to-answer-questions-43-and-44-a-6a00a9fbdb22397c61e69688</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2009/the-second-and-final-call-account-was-debited-with-6a00a9fbdb22397c61e69689</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2009/provision-for-bad-and-double-debts-in-companies-final-6a00a9fbdb22397c61e6968a</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2009/the-book-value-per-share-is-obtained-by-dividing-6a00a9fbdb22397c61e6968b</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2009/expenditure-incurred-on-consumables-and-goods-for-resale-is-6a00a9fbdb22397c61e6968c</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2009/replacement-and-renewal-of-fixed-assets-are-6a00a9fbdb22397c61e6968d</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2009/which-of-the-following-is-credited-to-the-consolidated-6a00a9fbdb22397c61e6968e</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2009/one-of-the-reasons-for-the-existence-of-the-public-sector-is-6a00a9fbdb22397c61e6968f</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2009/if-the-gross-profit-margin-is-10-what-is-the-value-of-the-6a00a9fbdb22397c61e69690</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2009/if-the-opening-stock-is-5-of-sales-calculate-the-purchases-6a00a9fbdb22397c61e69691</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2009/use-the-information-to-answer-the-question-30-9-06-30-9-07-n-6a00a9fbdb22397c61e69692</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2009/use-the-information-to-answer-the-question-30-9-06-30-9-07-n-6a00a9fbdb22397c61e69693</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2008</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2008/one-of-the-major-features-of-bookkeeping-is-that-it-6a00a9fbdb22397c61e69630</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2008/which-of-the-following-accounting-conventions-suggests-that-6a00a9fbdb22397c61e69631</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2008/a-financial-analyst-needs-accounting-information-to-6a00a9fbdb22397c61e69632</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2008/one-basic-assumption-of-the-double-entry-theory-is-that-it-6a00a9fbdb22397c61e69633</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2008/given-sales-n4000-light-expenses-n2900-rent-n1500-purchases-6a00a9fbdb22397c61e69634</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2008/bariga-a-stock-broker-bought-stationery-for-n-12000-by-cash-6a00a9fbdb22397c61e69635</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2008/use-the-information-below-to-answer-questions-i-cash-at-bank-6a00a9fbdb22397c61e69636</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2008/use-the-information-below-to-answer-questions-i-cash-at-bank-6a00a9fbdb22397c61e69637</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2008/given-cash-book-capital-n6-500-purchases-n12-250-sales-n30-6a00a9fbdb22397c61e69638</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2008/an-entry-made-in-bank-column-of-cash-book-to-record-movement-6a00a9fbdb22397c61e69639</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2008/abba-offers-5-cash-discount-on-goods-worth-n10-000-the-6a00a9fbdb22397c61e6963a</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2008/commission-on-turnover-is-charged-on-6a00a9fbdb22397c61e6963b</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2008/the-medium-that-enables-the-atm-to-read-the-account-details-6a00a9fbdb22397c61e6963c</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2008/use-the-information-below-to-answer-question-capital-n12-700-6a00a9fbdb22397c61e6963d</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2008/begin-array-c-c-text-capital-12-700-text-purchases-7-100-6a00a9fbdb22397c61e6963e</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2008/the-factor-that-determine-the-periodic-depreciation-charge-6a00a9fbdb22397c61e6963f</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2008/use-the-information-below-to-answer-questions-aug-1-received-6a00a9fbdb22397c61e69640</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2008/use-the-information-below-to-answer-questions-aug-1-received-6a00a9fbdb22397c61e69641</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2008/in-a-period-of-inflation-which-of-the-following-method-6a00a9fbdb22397c61e69642</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2008/the-main-purpose-of-control-account-is-to-6a00a9fbdb22397c61e69643</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2008/which-of-the-following-is-a-credit-item-in-creditors-ledger-6a00a9fbdb22397c61e69644</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2008/discount-allowed-as-represented-in-the-control-account-6a00a9fbdb22397c61e69645</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2008/use-the-information-below-to-answer-question-31-dec-05-31-6a00a9fbdb22397c61e69646</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2008/use-the-information-below-to-answer-question-31-dec-05-31-6a00a9fbdb22397c61e69647</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2008/the-floor-space-occupied-by-manufacturing-and-administration-6a00a9fbdb22397c61e69648</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2008/use-the-information-below-to-answer-questions-stock-of-6a00a9fbdb22397c61e69649</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2008/use-the-information-below-to-answer-questions-stock-of-6a00a9fbdb22397c61e6964a</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2008/receipt-and-payment-account-discloses-6a00a9fbdb22397c61e6964b</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2008/given-subscription-in-arrears-01-10-06-n2-000-subscription-6a00a9fbdb22397c61e6964c</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2008/the-main-reason-for-adopting-a-departmental-account-is-to-6a00a9fbdb22397c61e6964d</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2008/given-i-cost-price-ii-selling-price-iii-cost-plus-fixed-6a00a9fbdb22397c61e6964e</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2008/if-a-gsm-operator-based-in-lagos-supplies-recharge-cards-to-6a00a9fbdb22397c61e6964f</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2008/given-capital-g-n5-000-t-n8-000-drawings-g-n2-000-t-n1-000-6a00a9fbdb22397c61e69650</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2008/the-entry-in-the-partnership-books-of-accounts-for-interest-6a00a9fbdb22397c61e69651</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2008/in-partnership-dissolution-an-asset-taken-over-by-a-partner-6a00a9fbdb22397c61e69652</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2008/goodwill-can-be-in-the-balance-sheet-as-6a00a9fbdb22397c61e69653</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2008/cash-received-from-the-subscribed-shares-is-recorded-by-6a00a9fbdb22397c61e69654</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2008/ordinary-shareholders-received-dividend-before-6a00a9fbdb22397c61e69655</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2008/a-source-of-revenue-that-is-compulsory-payment-without-any-6a00a9fbdb22397c61e69656</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2008/the-salary-of-the-chief-justice-of-the-federation-is-paid-6a00a9fbdb22397c61e69657</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2008/which-of-the-following-is-among-the-categories-of-government-6a00a9fbdb22397c61e69658</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2008/the-auditor-general-of-the-federation-can-be-removed-by-the-6a00a9fbdb22397c61e69659</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2008/given-that-the-balance-as-per-cash-book-after-adjustment-was-6a00a9fbdb22397c61e6965a</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2008/use-this-information-below-to-answer-this-question-trading-6a00a9fbdb22397c61e6965b</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2008/use-this-information-below-to-answer-this-question-trading-6a00a9fbdb22397c61e6965c</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2008/give-1-ascertainment-of-the-particulars-of-the-proposed-6a00a9fbdb22397c61e6965d</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2008/the-debit-ratio-is-approximately-6a00a9fbdb22397c61e6965e</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2008/which-of-the-following-is-true-of-uju-nig-ltd-6a00a9fbdb22397c61e6965f</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2008/goods-worth-n300-was-transferred-from-department-q-to-p-6a00a9fbdb22397c61e69660</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2008/goods-worth-n300-was-transferred-from-department-q-to-p-6a00a9fbdb22397c61e69661</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2007</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2007/a-company-has-departments-x-y-and-z-department-x-occupies-a-6a00a9fbdb22397c61e694e2</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2007/use-the-information-below-to-answer-questions-entrance-fees-6a00a9fbdb22397c61e694e3</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2007/given-stock-at-start-raw-materials-n57-000-work-in-progress-6a00a9fbdb22397c61e694e4</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2007/i-profits-and-looses-will-be-shared-unequally-ii-interest-is-6a00a9fbdb22397c61e694e5</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2007/use-the-information-below-to-answer-question-stock-1-1-02-at-6a00a9fbdb22397c61e694e6</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2007/use-the-information-below-to-answer-question-stock-1-1-02-at-6a00a9fbdb22397c61e694e7</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2007/expense-paid-during-the-conversion-of-a-partnership-to-a-6a00a9fbdb22397c61e694e8</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2007/in-the-trading-and-profit-and-loss-account-of-a-6a00a9fbdb22397c61e694e9</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2007/goods-worth-n50-000-were-sent-at-different-times-from-head-6a00a9fbdb22397c61e694ea</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2007/an-accounting-ratio-that-considers-only-quick-assets-to-6a00a9fbdb22397c61e694eb</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2007/use-the-information-below-to-answer-question-a-company-s-6a00a9fbdb22397c61e694ec</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2007/use-the-information-below-to-answer-question-a-company-s-6a00a9fbdb22397c61e694ed</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2007/given-shaku-company-ltd-stock-n3600-000-cash-at-hand-n800-6a00a9fbdb22397c61e694ee</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2007/the-receipt-and-payment-s-acpunt-of-a-not-for-profit-making-6a00a9fbdb22397c61e694ef</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2007/osei-and-yabo-were-in-partnership-sharing-profits-and-losses-6a00a9fbdb22397c61e694f0</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2007/the-amount-of-subscriptions-accrued-is-reported-in-the-6a00a9fbdb22397c61e694f1</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2007/use-the-information-above-to-answer-questions-lighting-n2925-6a00a9fbdb22397c61e694f2</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2007/use-the-information-above-to-answer-questions-lighting-n2925-6a00a9fbdb22397c61e694f3</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2007/the-gross-profit-disclosed-in-the-branch-stock-adjustment-6a00a9fbdb22397c61e694f4</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2007/partners-share-of-profit-is-credited-to-6a00a9fbdb22397c61e694f5</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2007/a-pension-granted-to-any-past-president-or-vice-president-6a00a9fbdb22397c61e694f6</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2007/the-federal-government-approved-n140m-to-local-governments-w-6a00a9fbdb22397c61e694f7</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2007/stock-valuation-is-useful-because-it-forms-the-sales-6a00a9fbdb22397c61e694f8</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2007/use-the-information-below-to-answer-question-an-asset-was-6a00a9fbdb22397c61e694f9</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2007/use-the-information-below-to-answer-question-an-asset-was-6a00a9fbdb22397c61e694fa</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2007/given-opening-capital-n7-000-additional-capital-n3-500-net-6a00a9fbdb22397c61e694fb</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2007/use-the-information-below-to-answer-questions-1-7-2005-30-6-6a00a9fbdb22397c61e694fc</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2007/use-the-information-below-to-answer-questions-1-7-2005-30-6-6a00a9fbdb22397c61e694fd</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2007/i-facilitating-the-preparation-of-final-accounts-ii-making-6a00a9fbdb22397c61e694fe</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2007/use-the-information-below-to-answer-question-debtors-n20-6a00a9fbdb22397c61e694ff</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2007/use-the-information-below-to-answer-question-debtors-n20-6a00a9fbdb22397c61e69500</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2007/the-purchases-ledger-control-account-showed-a-credit-balance-6a00a9fbdb22397c61e69501</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2007/given-prepaid-b-f-n10-000-cash-paid-during-the-year-n20-000-6a00a9fbdb22397c61e69502</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2007/use-the-information-below-to-answer-question-net-loss-n2300-6a00a9fbdb22397c61e69503</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2007/use-the-information-below-to-answer-question-net-loss-n2300-6a00a9fbdb22397c61e69504</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2007/the-process-whereby-a-cheque-received-by-one-person-is-given-6a00a9fbdb22397c61e69505</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2007/journal-proper-is-used-in-recording-6a00a9fbdb22397c61e69506</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2007/use-the-information-below-to-answer-questions-balance-as-per-6a00a9fbdb22397c61e69507</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2007/use-the-information-below-to-answer-questions-balance-as-per-6a00a9fbdb22397c61e69508</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2007/the-fourth-stage-of-the-accounting-information-system-is-6a00a9fbdb22397c61e69509</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2007/use-the-information-below-to-answer-questions-given-returns-6a00a9fbdb22397c61e6950a</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2007/use-the-information-below-to-answer-questions-given-returns-6a00a9fbdb22397c61e6950b</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2007/if-mr-ajasin-paid-his-creditors-n5000-out-of-n20-000-owed-6a00a9fbdb22397c61e6950c</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2007/one-of-the-benefits-of-book-keeping-records-is-that-they-6a00a9fbdb22397c61e6950d</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2007/given-bank-overdraft-n2000-cash-n2000-furniture-n4000-6a00a9fbdb22397c61e6950e</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2007/a-sole-trader-purchased-goods-in-cash-worth-n2000-at-2-6a00a9fbdb22397c61e6950f</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2007/if-cheques-of-n40-000-were-received-but-a-cheque-of-n8-000-6a00a9fbdb22397c61e69510</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2007/if-the-discount-allowed-is-2-5-of-sales-calculate-the-6a00a9fbdb22397c61e69511</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2007/given-calculate-the-surplus-income-6a00a9fbdb22397c61e69512</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2007/use-the-information-below-to-answer-questions-entrance-fees-6a00a9fbdb22397c61e69513</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2006</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2006/fatima-withdraws-goods-from-the-business-for-personal-use-6a00a9fbdb22397c61e6942d</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2006/use-the-information-below-to-answer-questions-on-january-1-6a00a9fbdb22397c61e6942e</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2006/use-the-information-below-to-answer-questions-on-january-1-6a00a9fbdb22397c61e6942f</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2006/the-objective-of-the-purchase-ledger-control-account-is-to-6a00a9fbdb22397c61e69430</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2006/the-objective-of-a-trading-account-is-to-establish-the-6a00a9fbdb22397c61e69431</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2006/a-seller-of-vegetables-and-fruits-should-be-encouraged-to-6a00a9fbdb22397c61e69432</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2006/use-the-information-below-to-answer-question-capital-n-6a00a9fbdb22397c61e69433</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2006/use-the-information-below-to-answer-question-capital-n-6a00a9fbdb22397c61e69434</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2006/the-difference-in-the-sales-ledger-control-account-is-6a00a9fbdb22397c61e69435</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2006/tunde-purchased-goods-from-femi-by-cash-worth-n1000-with-10-6a00a9fbdb22397c61e69436</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2006/after-receiving-the-financial-statement-the-auditor-general-6a00a9fbdb22397c61e69437</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2006/gross-earnings-n950-000-current-liabilities-n100-000-6a00a9fbdb22397c61e69438</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2006/use-the-information-below-to-answer-questions-turnover-n120-6a00a9fbdb22397c61e69439</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2006/accrual-accounting-differs-from-cash-accounting-because-it-6a00a9fbdb22397c61e6943a</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2006/use-the-information-below-to-answer-questions-turnover-n120-6a00a9fbdb22397c61e6943b</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2006/a-private-company-is-different-from-a-public-company-because-6a00a9fbdb22397c61e6943c</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2006/the-use-of-a-three-column-cash-book-is-determine-by-6a00a9fbdb22397c61e6943d</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2006/a-major-factor-that-enhanced-the-early-development-of-6a00a9fbdb22397c61e6943e</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2006/which-of-the-following-is-source-of-document-for-the-6a00a9fbdb22397c61e6943f</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2006/stationary-which-will-be-used-over-a-long-period-of-time-is-6a00a9fbdb22397c61e69440</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2006/adaobi-mistakenly-entered-n7000-as-credit-sales-in-abba-s-6a00a9fbdb22397c61e69441</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2006/use-the-information-below-to-answer-question-capital-n60-000-6a00a9fbdb22397c61e69442</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2006/use-the-information-below-to-answer-question-capital-n60-000-6a00a9fbdb22397c61e69443</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2006/given-stock-of-raw-materials-1-40-n11-150-purchases-of-raw-6a00a9fbdb22397c61e69444</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2006/use-the-information-below-were-to-answer-questions-6a00a9fbdb22397c61e69445</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2006/use-the-information-below-were-to-answer-questions-6a00a9fbdb22397c61e69446</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2006/stock-1-1-2002-n40-000-goods-received-from-head-office-n800-6a00a9fbdb22397c61e69447</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2006/use-the-information-below-to-answer-question-prime-cost-n12-6a00a9fbdb22397c61e69448</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2006/use-the-information-below-to-answer-question-prime-cost-n12-6a00a9fbdb22397c61e69449</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2006/departmentalization-of-accounts-is-useful-because-it-shows-6a00a9fbdb22397c61e6944a</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2006/when-goodwill-is-not-retained-in-the-business-the-entries-in-6a00a9fbdb22397c61e6944b</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2006/given-january-december-assets-n28-320-n25-320-creditors-n5-6a00a9fbdb22397c61e6944c</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2006/given-subscriptions-received-n200-000-subscriptions-owed-n10-6a00a9fbdb22397c61e6944d</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2006/boro-limited-apportion-1-6-of-its-rent-for-factory-and-10-of-6a00a9fbdb22397c61e6944e</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2006/mpoba-club-s-annual-donations-from-members-amount-to-112-of-6a00a9fbdb22397c61e6944f</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2006/in-converting-a-to-a-partnership-company-the-loss-on-asset-6a00a9fbdb22397c61e69450</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2006/determine-the-opening-cash-balance-of-the-club-6a00a9fbdb22397c61e69451</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2006/the-subscriptions-received-represent-80-of-total-payments-6a00a9fbdb22397c61e69452</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2006/the-subscriptions-received-represent-80-of-total-payments-6a00a9fbdb22397c61e69453</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2006/loan-is-30-of-creditors-what-is-the-capital-balance-6a00a9fbdb22397c61e69454</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2006/loan-is-30-of-creditors-a-company-has-departments-s-t-and-u-6a00a9fbdb22397c61e69455</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2006/head-office-sends-goods-to-its-branch-at-cost-plus-mark-up-6a00a9fbdb22397c61e69456</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2006/which-of-the-following-is-a-journal-as-well-as-a-ledger-6a00a9fbdb22397c61e69457</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2006/on-jan-30-khalifa-withdraw-n2500-from-the-bank-for-office-6a00a9fbdb22397c61e69458</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2006/what-was-the-bank-balance-at-the-end-of-the-month-6a00a9fbdb22397c61e69459</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2006/the-value-of-y-is-6a00a9fbdb22397c61e6945a</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2006/x-represents-6a00a9fbdb22397c61e6945b</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2006/assuming-the-closing-stock-was-valued-at-n19-000-at-the-end-6a00a9fbdb22397c61e6945c</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2006/determine-the-value-of-closing-stock-using-the-lifo-method-6a00a9fbdb22397c61e6945d</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2005</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2005/the-double-principle-of-accounting-was-developed-by-6a00a9fbdb22397c61e69397</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2005/the-concept-that-has-much-influence-over-asset-valuation-and-6a00a9fbdb22397c61e69398</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2005/the-journal-entries-for-the-purchase-of-stock-on-credit-are-6a00a9fbdb22397c61e69399</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2005/given-liabilities-n23-700-current-assets-n20-300-fixed-6a00a9fbdb22397c61e6939a</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2005/given-rent-n10-000-rates-n5-000-capital-n50-000-salaries-n14-6a00a9fbdb22397c61e6939b</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2005/what-are-the-appropriate-recording-procedures-for-entries-in-6a00a9fbdb22397c61e6939c</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2005/mr-bassey-purchased-a-motor-vehicle-for-use-in-his-business-6a00a9fbdb22397c61e6939d</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2005/yahya-s-bank-account-shows-a-credit-balance-of-n1500-000-he-6a00a9fbdb22397c61e6939e</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2005/five-hundred-naria-monthly-is-allowed-on-an-imprest-system-6a00a9fbdb22397c61e6939f</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2005/five-hundred-naria-monthly-is-allowed-on-an-imprest-system-6a00a9fbdb22397c61e693a0</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2005/in-a-three-column-cash-book-the-discount-allowed-is-shown-on-6a00a9fbdb22397c61e693a1</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2005/a-rent-received-by-a-trader-for-sub-letting-part-of-his-6a00a9fbdb22397c61e693a2</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2005/in-a-three-column-cash-book-the-discount-allowed-is-shown-on-6a00a9fbdb22397c61e693a3</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2005/given-jan-2003-dec-2003-provision-for-bad-debt-n1000-debtors-6a00a9fbdb22397c61e693a4</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2005/goods-withdraw-from-business-for-private-use-are-credited-to-6a00a9fbdb22397c61e693a5</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2005/use-the-information-to-answer-question-a-piece-of-equipment-6a00a9fbdb22397c61e693a6</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2005/use-the-information-to-answer-question-a-piece-of-equipment-6a00a9fbdb22397c61e693a7</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2005/the-item-that-are-contained-in-the-bought-ledger-control-6a00a9fbdb22397c61e693a8</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2005/given-purchases-ledger-balance-n4000-purchases-for-the-6a00a9fbdb22397c61e693a9</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2005/which-of-the-following-item-is-found-on-the-credit-side-of-6a00a9fbdb22397c61e693aa</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2005/if-the-assets-and-liabilities-of-a-firm-were-valued-at-n17-6a00a9fbdb22397c61e693ab</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2005/use-the-information-below-to-answer-questions-zazzau-company-6a00a9fbdb22397c61e693ac</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2005/use-the-information-below-to-answer-questions-25-and26-6a00a9fbdb22397c61e693ad</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2005/a-component-of-an-overhead-manufacturing-cost-is-6a00a9fbdb22397c61e693ae</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2005/use-the-information-below-to-answer-questions-direct-labour-6a00a9fbdb22397c61e693af</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2005/use-the-information-below-to-answer-questions-direct-labour-6a00a9fbdb22397c61e693b0</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2005/use-the-information-below-to-answer-questions-purchase-raw-6a00a9fbdb22397c61e693b1</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2005/use-the-information-below-to-answer-questions-purchase-raw-6a00a9fbdb22397c61e693b2</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2005/use-the-information-below-to-answer-questions-subscription-6a00a9fbdb22397c61e693b3</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2005/use-the-information-below-to-answer-questions-purchase-raw-6a00a9fbdb22397c61e693b4</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2005/the-not-for-profit-making-organizations-generate-their-6a00a9fbdb22397c61e693b5</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2005/gamji-memorial-club-carried-out-an-activity-which-yield-a-6a00a9fbdb22397c61e693b6</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2005/departmental-accounts-are-prepared-to-aid-the-comparison-of-6a00a9fbdb22397c61e693b7</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2005/a-company-incurred-n21-000-in-running-its-four-departments-6a00a9fbdb22397c61e693b8</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2005/the-movement-of-goods-from-head-office-to-a-branch-is-6a00a9fbdb22397c61e693b9</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2005/the-head-office-of-emeka-stores-maintains-the-financial-6a00a9fbdb22397c61e693ba</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2005/in-reconciling-the-branch-and-head-office-accounts-6a00a9fbdb22397c61e693bb</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2005/profit-or-loss-in-a-partnership-is-usually-arrived-at-after-6a00a9fbdb22397c61e693bc</loc><lastmod>2026-05-10</lastmod></url>
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  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2003/given-cost-of-raw-materials-issued-to-production-n37000-6a00a9fbdb22397c61e691b3</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2003/income-and-expenditure-account-is-more-informative-than-6a00a9fbdb22397c61e691b4</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2003/a-company-has-two-departments-x-and-y-y-transferred-goods-to-6a00a9fbdb22397c61e691b5</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2003/given-rich-social-club-cash-n100-000-loan-n30-000-6a00a9fbdb22397c61e691b6</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2003/during-the-year-ended-31st-december-2001-nuju-enterprises-6a00a9fbdb22397c61e691b7</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2003/use-the-information-below-to-answer-question-pq-6a00a9fbdb22397c61e691b8</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2003/use-the-information-below-to-answer-question-pq-6a00a9fbdb22397c61e691b9</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2003/a-company-has-departments-m-and-n-the-expenses-incurred-6a00a9fbdb22397c61e691ba</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2003/the-first-step-in-converting-as-single-entry-to-a-double-6a00a9fbdb22397c61e691bb</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2003/use-the-information-below-to-answer-question-total-sales-of-6a00a9fbdb22397c61e691bc</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2003/use-the-information-below-to-answer-question-total-sales-of-6a00a9fbdb22397c61e691bd</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2003/receipts-and-payments-accounts-is-the-summary-of-6a00a9fbdb22397c61e691be</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2003/given-total-debtors-b-d-31-12-99-n25-000-cheques-received-6a00a9fbdb22397c61e691bf</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2003/which-of-these-is-a-capital-expenditure-warrant-6a00a9fbdb22397c61e691c0</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2003/for-the-purpose-of-conversion-of-a-partnership-to-a-company-6a00a9fbdb22397c61e691c1</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2003/given-i-the-consolidation-revenue-fund-balance-b-d-n650-000-6a00a9fbdb22397c61e691c2</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2003/use-the-information-below-to-answer-question-goods-from-head-6a00a9fbdb22397c61e691c3</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2003/use-the-information-below-to-answer-question-goods-from-head-6a00a9fbdb22397c61e691c4</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2003/the-necessary-accounts-to-be-opened-on-the-issue-of-ordinary-6a00a9fbdb22397c61e691c5</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2003/the-amount-of-each-invoiced-goods-sent-to-the-branch-is-6a00a9fbdb22397c61e691c6</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2003/gross-profit-in-the-branch-adjustment-account-is-transferred-6a00a9fbdb22397c61e691c7</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2003/mamsa-nigeria-limited-issued-20-000-ordinary-shares-of-n1-50-6a00a9fbdb22397c61e691c8</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2003/use-the-information-below-to-answer-question-capital-n2000-6a00a9fbdb22397c61e691c9</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2003/use-the-information-to-answer-this-question-zebra-plc-6a00a9fbdb22397c61e691ca</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2003/use-the-information-to-answer-this-question-zebra-plc-6a00a9fbdb22397c61e691cb</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2003/what-is-the-consolidated-revenue-fund-balance-6a00a9fbdb22397c61e691cc</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2003/use-the-information-below-to-answer-this-questions-capital-n-6a00a9fbdb22397c61e691cd</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2003/use-the-information-below-to-answer-this-questions-capital-n-6a00a9fbdb22397c61e691ce</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2003/use-the-information-to-answer-this-question-date-details-feb-6a00a9fbdb22397c61e691cf</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2003/use-the-information-to-answer-this-question-date-details-feb-6a00a9fbdb22397c61e691d0</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2003/credit-purchases-are-always-put-at-150-of-the-total-cash-6a00a9fbdb22397c61e691d1</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2003/credit-purchases-are-always-put-at-150-of-the-total-cash-6a00a9fbdb22397c61e691d2</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2003/what-is-the-capital-at-start-6a00a9fbdb22397c61e691d3</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2002</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2002/given-stock-1-4-94-n800-purchases-of-flour-n2450-sales-n4745-6a00a9fbdb22397c61e6913d</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2002/in-preparing-the-final-accounts-the-bad-debt-account-is-6a00a9fbdb22397c61e6913e</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2002/in-a-petty-cash-book-the-imprest-is-n1380-expenses-6a00a9fbdb22397c61e6913f</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2002/an-entry-in-a-subsidiary-book-which-does-not-form-part-of-6a00a9fbdb22397c61e69140</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2002/in-an-incomplete-record-the-preparation-of-the-bank-6a00a9fbdb22397c61e69141</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2002/in-a-petty-cash-book-the-imprest-is-n1380-expenses-6a00a9fbdb22397c61e69142</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2002/i-fixtures-account-ii-machinery-account-iii-wages-accounts-6a00a9fbdb22397c61e69143</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2002/nafara-and-sons-balance-sheet-items-as-at-31st-december-1987-6a00a9fbdb22397c61e69144</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2002/use-the-information-below-to-answer-questions-the-assets-and-6a00a9fbdb22397c61e69145</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2002/use-the-information-below-to-answer-questions-9-and-10-the-6a00a9fbdb22397c61e69146</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2002/the-normal-accounting-entry-to-record-the-dishonor-of-a-6a00a9fbdb22397c61e69147</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2002/use-the-information-below-to-answer-question-statement-of-6a00a9fbdb22397c61e69148</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2002/use-the-information-below-to-answer-question-statement-of-6a00a9fbdb22397c61e69149</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2002/the-concise-statement-used-to-explain-entries-in-the-general-6a00a9fbdb22397c61e6914a</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2002/in-a-departmental-accounting-system-which-of-the-following-6a00a9fbdb22397c61e6914b</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2002/the-gross-profit-on-manufactured-goods-is-the-difference-6a00a9fbdb22397c61e6914c</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2002/use-the-information-below-to-answer-question-stock-of-raw-6a00a9fbdb22397c61e6914d</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2002/stock-or-raw-materials-1st-january-3000-direct-wages-2500-6a00a9fbdb22397c61e6914e</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2002/i-orientation-ii-entity-iii-legal-status-iv-finance-which-of-6a00a9fbdb22397c61e6914f</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2002/use-the-information-below-to-answer-questions-adex-ltd-6a00a9fbdb22397c61e69150</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2002/use-the-information-below-to-answer-questions-adex-ltd-6a00a9fbdb22397c61e69151</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2002/nasara-manufacturing-plc-has-three-direct-labour-employees-6a00a9fbdb22397c61e69152</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2002/given-that-1-3-of-the-n6000-stock-held-by-a-branch-is-6a00a9fbdb22397c61e69153</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2002/costs-that-vary-in-proportion-to-the-level-of-production-in-6a00a9fbdb22397c61e69154</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2002/a-company-operating-a-chain-of-retail-provision-stores-6a00a9fbdb22397c61e69155</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2002/given-cash-purchases-n25000-trading-creditors-n45000-opening-6a00a9fbdb22397c61e69156</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2002/which-method-of-pricing-can-be-used-satisfactorily-in-either-6a00a9fbdb22397c61e69157</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2002/given-capital-at-start-n3250-capital-at-close-n6250-6a00a9fbdb22397c61e69158</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2002/in-a-control-account-discount-received-is-found-on-the-6a00a9fbdb22397c61e69159</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2002/in-an-incomplete-record-system-a-trading-account-cannot-be-6a00a9fbdb22397c61e6915a</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2002/given-an-incomplete-record-without-sufficient-information-to-6a00a9fbdb22397c61e6915b</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2002/keeping-records-under-the-single-entry-system-has-the-6a00a9fbdb22397c61e6915c</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2002/control-accounts-help-to-verify-the-arithmetic-accuracy-of-6a00a9fbdb22397c61e6915d</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2002/given-sales-n195-200-stock-1st-january-n34-000-purchases-6a00a9fbdb22397c61e6915e</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2002/given-balance-at-31st-december-n14-744m-treasury-bills-6a00a9fbdb22397c61e6915f</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2002/upon-the-dissolution-of-a-partnership-the-partnership-act-6a00a9fbdb22397c61e69160</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2002/in-the-public-sector-the-method-of-accounting-that-reports-6a00a9fbdb22397c61e69161</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2002/use-the-information-below-to-answer-this-question-date-qty-6a00a9fbdb22397c61e69162</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2002/use-the-information-below-to-answer-this-question-date-qty-6a00a9fbdb22397c61e69163</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2002/use-the-information-below-to-answer-this-question-the-6a00a9fbdb22397c61e69164</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2002/use-the-information-below-to-answer-this-question-the-6a00a9fbdb22397c61e69165</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2002/the-gross-profit-on-manufactured-goods-is-the-difference-6a00a9fbdb22397c61e69166</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2002/use-the-information-below-to-answer-this-question-total-dept-6a00a9fbdb22397c61e69167</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2002/use-the-information-below-to-answer-this-question-total-dept-6a00a9fbdb22397c61e69168</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2002/the-working-capital-of-the-club-is-6a00a9fbdb22397c61e69169</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2002/it-is-the-tradition-of-the-club-to-write-off-an-amount-equal-6a00a9fbdb22397c61e6916a</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2002/it-is-the-tradition-of-the-club-to-write-off-an-amount-equal-6a00a9fbdb22397c61e6916b</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2002/miscellaneous-expense-is-10-of-revenue-calculate-the-net-6a00a9fbdb22397c61e6916c</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2002/subscriptions-received-are-always-put-at-125-of-the-total-6a00a9fbdb22397c61e6916d</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2002/subscriptions-received-are-always-put-at-125-of-the-total-6a00a9fbdb22397c61e6916e</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2001</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2001/the-current-growth-in-the-volume-of-trading-and-financial-6a00a9fbdb22397c61e690a8</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2001/cost-accounting-entails-the-provision-of-information-6a00a9fbdb22397c61e690a9</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2001/the-main-objective-of-accounting-report-is-to-provide-6a00a9fbdb22397c61e690aa</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2001/if-liabilities-amounted-to-n12-045-other-assets-n36-800and-6a00a9fbdb22397c61e690ab</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2001/use-the-information-below-to-answer-question-given-fixed-6a00a9fbdb22397c61e690ac</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2001/use-the-information-below-to-answer-question-given-fixed-6a00a9fbdb22397c61e690ad</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2001/the-accuracy-of-journalist-is-checked-by-6a00a9fbdb22397c61e690ae</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2001/hauwa-ltd-bought-10bags-of-rice-for-n500-each-the-company-6a00a9fbdb22397c61e690af</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2001/a-cash-book-had-opening-balance-of-n15-200-closing-balance-6a00a9fbdb22397c61e690b0</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2001/in-a-petty-cash-book-the-closing-balance-was-n235-imprest-n1-6a00a9fbdb22397c61e690b1</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2001/when-a-bill-is-negotiated-to-a-bank-it-is-said-be-6a00a9fbdb22397c61e690b2</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2001/given-that-the-balance-as-per-cash-book-after-necessary-6a00a9fbdb22397c61e690b3</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2001/if-a-property-developing-company-sells-a-completed-building-6a00a9fbdb22397c61e690b4</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2001/use-the-information-below-to-answer-question-palaju-6a00a9fbdb22397c61e690b5</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2001/use-the-information-below-to-answer-question-palaju-6a00a9fbdb22397c61e690b6</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2001/a-reduction-in-the-catalogue-price-of-an-article-given-by-a-6a00a9fbdb22397c61e690b7</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2001/use-the-information-below-to-answer-question-purchases-6a00a9fbdb22397c61e690b8</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2001/use-the-information-below-to-answer-question-purchases-6a00a9fbdb22397c61e690b9</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2001/for-an-incomplete-record-to-provide-necessary-information-it-6a00a9fbdb22397c61e690ba</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2001/use-the-information-below-to-answer-question-given-31-12-98-6a00a9fbdb22397c61e690bb</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2001/given-direct-material-n2-500-direct-labour-n5-000-direct-6a00a9fbdb22397c61e690bc</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2001/use-the-information-below-to-answer-question-25-and-26-bar-6a00a9fbdb22397c61e690bd</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2001/use-the-information-below-to-answer-question-25-and-26-bar-6a00a9fbdb22397c61e690be</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2001/lubricating-oil-and-spare-parts-of-machinery-are-examples-of-6a00a9fbdb22397c61e690bf</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2001/use-the-information-below-to-answer-questions-subscription-6a00a9fbdb22397c61e690c0</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2001/use-the-information-below-to-answer-questions-subscription-6a00a9fbdb22397c61e690c1</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2001/a-club-received-rent-n10-000-and-donation-n30-000-it-paid-n6-6a00a9fbdb22397c61e690c2</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2001/given-club-trading-profit-n12-000-members-subscription-n15-6a00a9fbdb22397c61e690c3</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2001/the-excess-of-income-over-expenditure-is-usually-transferred-6a00a9fbdb22397c61e690c4</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2001/partners-salaries-and-drawings-are-usually-posted-to-the-6a00a9fbdb22397c61e690c5</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2001/marhumu-and-yusuf-are-in-partnership-sharing-profits-and-6a00a9fbdb22397c61e690c6</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2001/if-a-partner-pays-a-premium-of-n500-for-1-5-share-of-profit-6a00a9fbdb22397c61e690c7</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2001/on-the-dissolution-of-a-partnership-business-the-net-book-6a00a9fbdb22397c61e690c8</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2001/bala-ltd-acquired-the-business-of-bello-ltd-and-caused-the-6a00a9fbdb22397c61e690c9</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2001/where-a-company-acquires-controlling-shares-of-another-and-6a00a9fbdb22397c61e690ca</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2001/the-main-difference-between-the-ordinary-and-preference-6a00a9fbdb22397c61e690cb</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2001/the-law-that-currently-regulates-the-registration-of-6a00a9fbdb22397c61e690cc</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2001/x-and-y-are-two-departments-that-are-to-share-50-of-all-6a00a9fbdb22397c61e690cd</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2001/department-f-transferred-some-goods-to-department-g-at-a-6a00a9fbdb22397c61e690ce</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2001/to-account-for-expenses-paid-by-head-office-on-behalf-of-the-6a00a9fbdb22397c61e690cf</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2001/the-correct-entry-to-reflect-the-receipt-of-cash-sent-by-a-6a00a9fbdb22397c61e690d0</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2001/the-officer-responsible-for-ascertaining-whether-all-public-6a00a9fbdb22397c61e690d1</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2001/use-the-information-below-to-answer-question-given-31-12-98-6a00a9fbdb22397c61e690d2</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2001/given-authorized-capital-n-100-000-ordinary-shares-of-n-1-6a00a9fbdb22397c61e690d3</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2001/given-authorized-capital-n-100-000-ordinary-shares-of-n-1-6a00a9fbdb22397c61e690d4</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2001/given-ptf-trial-balance-extract-as-at-31-december-1999-dr-cr-6a00a9fbdb22397c61e690d5</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2001/given-ptf-trial-balance-extract-as-at-31-december-1999-dr-cr-6a00a9fbdb22397c61e690d6</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2001/given-n-n-capital-200-000-total-assets-210-000-liabilities-6a00a9fbdb22397c61e690d7</loc><lastmod>2026-05-10</lastmod></url>
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  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2000</loc><lastmod>2026-05-10</lastmod></url>
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  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2000/to-write-off-bad-debt-debt-6a00a9fbdb22397c61e69011</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2000/in-order-to-make-the-cash-book-balance-equal-to-the-bank-6a00a9fbdb22397c61e69012</loc><lastmod>2026-05-10</lastmod></url>
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  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2000/the-partnership-deed-normally-specifies-6a00a9fbdb22397c61e6902a</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2000/the-accumulation-fund-of-a-non-trading-concern-can-equally-6a00a9fbdb22397c61e6902b</loc><lastmod>2026-05-10</lastmod></url>
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  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2000/an-item-of-appropriation-in-partnership-profit-and-loss-6a00a9fbdb22397c61e6902d</loc><lastmod>2026-05-10</lastmod></url>
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  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2000/use-the-information-below-to-answer-question-rakiya-and-joy-6a00a9fbdb22397c61e6902f</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2000/a-business-is-required-at-par-when-the-6a00a9fbdb22397c61e69030</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2000/given-cash-book-item-paid-to-suppliers-n10-800-expenses-paid-6a00a9fbdb22397c61e69031</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2000/given-depreciation-of-plant-and-machinery-n1-600-factory-6a00a9fbdb22397c61e69032</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2000/yola-social-club-statement-of-account-1998-financial-year-31-6a00a9fbdb22397c61e69033</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2000/the-most-appropriate-basis-for-apportioning-inventory-6a00a9fbdb22397c61e69034</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2000/the-body-constitutionally-charged-with-the-responsibility-of-6a00a9fbdb22397c61e69035</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2000/i-meet-growth-and-diversification-need-ii-reach-out-to-6a00a9fbdb22397c61e69036</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2000/the-channel-through-which-all-government-borrowing-and-6a00a9fbdb22397c61e69037</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2000/recurrent-expenditure-are-expenses-for-the-period-not-6a00a9fbdb22397c61e69038</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2000/a-major-benefit-derived-from-the-reconciliation-of-branch-6a00a9fbdb22397c61e69039</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2000/halal-limited-with-three-departments-has-a-total-of-n7-200-6a00a9fbdb22397c61e6903a</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2000/yahuza-enterpises-trial-balance-extracts-as-at-dec-31-1998-6a00a9fbdb22397c61e6903b</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2000/the-accounting-convention-which-stipulates-that-money-or-6a00a9fbdb22397c61e6903c</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2000/use-the-information-below-to-this-question-cost-of-raw-6a00a9fbdb22397c61e6903d</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2000/use-the-information-below-to-this-question-cost-of-raw-6a00a9fbdb22397c61e6903e</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2000/amin-ltd-creditor-ledger-control-account-extracts-beginning-6a00a9fbdb22397c61e6903f</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2000/the-items-entered-in-an-opening-statement-of-affairs-of-an-6a00a9fbdb22397c61e69040</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/2000/given-dept-a-dept-b-floor-space-40m-2-60m-2-machine-hours-6a00a9fbdb22397c61e69041</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1999</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1999/accrual-concept-stipulates-that-6a00a9fbdb22397c61e68fde</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1999/the-basic-role-of-accounting-is-to-6a00a9fbdb22397c61e68fdf</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1999/the-need-for-changes-in-accounting-theory-in-nigeria-was-6a00a9fbdb22397c61e68fe0</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1999/a-bookkeeping-error-occurs-when-there-is-6a00a9fbdb22397c61e68fe1</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1999/when-a-proprietor-withdraws-cash-from-the-business-for-6a00a9fbdb22397c61e68fe2</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1999/a-basic-unifying-concept-in-accounting-implies-that-6a00a9fbdb22397c61e68fe3</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1999/a-source-document-for-the-sales-day-book-is-6a00a9fbdb22397c61e68fe4</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1999/in-a-cash-book-the-opening-balance-was-n7-600-closing-6a00a9fbdb22397c61e68fe5</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1999/if-the-total-discount-allowed-in-a-cash-book-was-n230-and-6a00a9fbdb22397c61e68fe6</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1999/which-of-the-following-bank-reconciliation-items-should-not-6a00a9fbdb22397c61e68fe7</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1999/the-fixed-amount-of-money-given-to-a-petty-cashier-at-the-6a00a9fbdb22397c61e68fe8</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1999/a-provision-for-bad-debt-account-had-n3-800-at-the-beginning-6a00a9fbdb22397c61e68fe9</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1999/asa-company-bought-a-vehicle-worth-n20-000-and-the-vehicle-6a00a9fbdb22397c61e68fea</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1999/chibuike-bought-36-notebooks-at-n10-each-from-john-and-was-6a00a9fbdb22397c61e68feb</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1999/depreciation-on-a-particular-piece-of-machinery-was-n2-700-6a00a9fbdb22397c61e68fec</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1999/the-main-features-of-the-single-system-are-that-6a00a9fbdb22397c61e68fed</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1999/the-principal-function-of-a-sales-ledger-control-account-is-6a00a9fbdb22397c61e68fee</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1999/in-dealing-with-incomplete-records-fixed-assets-are-posted-6a00a9fbdb22397c61e68fef</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1999/when-the-factory-cost-of-production-has-been-ascertained-6a00a9fbdb22397c61e68ff0</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1999/lawal-and-co-makes-blocks-and-sell-to-builders-in-computing-6a00a9fbdb22397c61e68ff1</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1999/manufacturing-costs-can-be-classified-based-on-6a00a9fbdb22397c61e68ff2</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1999/the-difference-between-the-factory-cost-of-production-and-6a00a9fbdb22397c61e68ff3</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1999/receipt-and-payments-account-of-a-non-profit-making-6a00a9fbdb22397c61e68ff4</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1999/given-club-n150-cash-sales-n4-850-club-debtors-at-close-n900-6a00a9fbdb22397c61e68ff5</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1999/a-credit-balance-on-a-receipt-and-payments-account-indicates-6a00a9fbdb22397c61e68ff6</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1999/goodwill-can-be-valued-in-partnership-when-6a00a9fbdb22397c61e68ff7</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1999/as-part-of-the-initial-investment-a-partner-contributes-6a00a9fbdb22397c61e68ff8</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1999/when-a-partner-makes-a-drawing-of-stock-items-from-a-6a00a9fbdb22397c61e68ff9</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1999/dele-and-seun-who-are-in-partnership-have-decided-to-covert-6a00a9fbdb22397c61e68ffa</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1999/if-a-sole-proprietorship-is-purchased-for-cash-then-6a00a9fbdb22397c61e68ffb</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1999/the-market-price-per-ordinary-share-of-a-corporation-listed-6a00a9fbdb22397c61e68ffc</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1999/which-of-the-following-events-increases-a-corporation-s-6a00a9fbdb22397c61e68ffd</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1999/if-a-promoter-pays-a-lawyer-n5-000-for-services-rendered-in-6a00a9fbdb22397c61e68ffe</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1999/calls-in-advance-are-treated-in-the-balance-sheet-as-6a00a9fbdb22397c61e68fff</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1999/shares-issued-to-a-vendor-in-payment-of-business-purchased-6a00a9fbdb22397c61e69000</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1999/the-best-method-of-allocating-expenses-among-departments-is-6a00a9fbdb22397c61e69001</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1999/to-record-the-transfer-of-stock-from-one-department-to-6a00a9fbdb22397c61e69002</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1999/use-the-information-below-to-answer-questions-46-and-47-6a00a9fbdb22397c61e69003</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1999/what-is-the-correct-entry-in-the-head-office-books-at-the-6a00a9fbdb22397c61e69004</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1999/capital-and-revenue-expenditures-of-government-are-usually-6a00a9fbdb22397c61e69005</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1999/which-of-the-following-account-is-kept-by-local-governments-6a00a9fbdb22397c61e69006</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1999/the-conventional-sources-of-public-revenue-includes-6a00a9fbdb22397c61e69007</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1999/appropriation-account-kudu-wale-interest-on-capital-750-550-6a00a9fbdb22397c61e69008</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1999/use-the-information-to-answer-the-question-aminu-and-sons-6a00a9fbdb22397c61e69009</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1999/use-the-information-to-answer-the-question-aminu-and-sons-6a00a9fbdb22397c61e6900a</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1999/given-total-cash-received-from-debtors-30-000-total-6a00a9fbdb22397c61e6900b</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1999/use-information-below-to-answer-this-question-capital-6a00a9fbdb22397c61e6900c</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1999/use-information-below-to-answer-this-question-capital-6a00a9fbdb22397c61e6900d</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1999/use-the-information-below-to-answer-the-question-the-quick-6a00a9fbdb22397c61e6900e</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1999/determine-the-owners-equity-6a00a9fbdb22397c61e6900f</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1998</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1998/the-act-establishing-the-institute-of-chartered-accountants-6a00a9fbdb22397c61e68f7c</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1998/cost-reports-for-the-intention-of-management-should-reflect-6a00a9fbdb22397c61e68f7d</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1998/responsibility-accounting-is-particularly-concerned-with-6a00a9fbdb22397c61e68f7e</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1998/an-advantage-of-the-use-of-the-voucher-system-is-that-it-6a00a9fbdb22397c61e68f7f</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1998/a-business-transaction-is-recorded-in-the-books-of-account-6a00a9fbdb22397c61e68f80</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1998/when-a-transaction-causes-an-assets-account-to-increase-6a00a9fbdb22397c61e68f81</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1998/n-bank-account-59-410-capital-account-50-000-purchase-6a00a9fbdb22397c61e68f82</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1998/the-purchase-of-two-generators-by-hassan-electronics-6a00a9fbdb22397c61e68f83</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1998/if-the-inventory-at-the-end-of-the-current-year-is-6a00a9fbdb22397c61e68f84</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1998/the-total-of-the-discounts-received-column-in-the-cash-book-6a00a9fbdb22397c61e68f85</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1998/use-the-information-below-to-answer-questions-11-and-12-the-6a00a9fbdb22397c61e68f86</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1998/the-amount-required-to-replenish-the-payments-made-from-the-6a00a9fbdb22397c61e68f87</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1998/state-bank-collected-a-note-for-a-makura-company-this-6a00a9fbdb22397c61e68f88</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1998/mayana-corporation-uses-special-journals-to-record-its-6a00a9fbdb22397c61e68f89</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1998/sobande-incorporation-acquired-a-machine-that-involved-the-6a00a9fbdb22397c61e68f8a</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1998/a-pottery-company-had-sales-of-n176-000-during-the-current-6a00a9fbdb22397c61e68f8b</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1998/on-ist-january-1993-lobo-company-purchased-equipment-for-n18-6a00a9fbdb22397c61e68f8c</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1998/the-balance-on-a-purchase-ledger-control-account-represents-6a00a9fbdb22397c61e68f8d</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1998/a-powerful-instrument-of-control-over-both-the-sales-ledger-6a00a9fbdb22397c61e68f8e</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1998/mini-enterprises-sales-ledger-as-at-31-12-94-read-n-balance-6a00a9fbdb22397c61e68f8f</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1998/determine-the-year-s-purchase-from-the-following-information-6a00a9fbdb22397c61e68f90</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1998/derive-the-total-sales-figure-from-the-following-information-6a00a9fbdb22397c61e68f91</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1998/the-statement-of-affairs-prepared-from-incomplete-records-6a00a9fbdb22397c61e68f92</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1998/the-contribution-marginal-on-a-job-is-the-6a00a9fbdb22397c61e68f93</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1998/the-objective-of-allocating-all-costs-to-producer-is-to-6a00a9fbdb22397c61e68f94</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1998/use-the-information-below-to-answer-question-28-and-29-raw-6a00a9fbdb22397c61e68f95</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1998/what-was-the-cost-of-materials-available-for-use-during-the-6a00a9fbdb22397c61e68f96</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1998/the-limitations-of-the-receipts-and-payments-account-arise-6a00a9fbdb22397c61e68f97</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1998/the-trading-account-is-to-a-sole-trader-what-income-and-6a00a9fbdb22397c61e68f98</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1998/a-non-profit-making-organization-differs-from-a-profit-6a00a9fbdb22397c61e68f99</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1998/which-of-the-following-indicate-that-a-partnership-business-6a00a9fbdb22397c61e68f9a</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1998/when-forming-a-partnership-new-partners-should-record-non-6a00a9fbdb22397c61e68f9b</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1998/umar-and-ahemed-share-profit-and-losses-equally-and-have-6a00a9fbdb22397c61e68f9c</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1998/which-of-the-following-is-an-intangible-asset-and-a-measure-6a00a9fbdb22397c61e68f9d</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1998/the-price-paid-by-an-acquiring-company-is-the-6a00a9fbdb22397c61e68f9e</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1998/use-the-information-below-to-answer-question-38-and-39-dan-6a00a9fbdb22397c61e68f9f</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1998/dan-and-baker-are-in-partnership-with-capitals-of-n50-000-6a00a9fbdb22397c61e68fa0</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1998/the-ordinary-shareholders-enjoy-the-following-rights-except-6a00a9fbdb22397c61e68fa1</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1998/granada-corporation-has-net-assets-of-n600-000-and-6a00a9fbdb22397c61e68fa2</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1998/under-which-of-these-conditions-can-a-company-issue-shares-6a00a9fbdb22397c61e68fa3</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1998/the-part-of-equity-which-is-payable-on-winding-up-is-called-6a00a9fbdb22397c61e68fa4</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1998/to-compute-gearing-ratio-divide-6a00a9fbdb22397c61e68fa5</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1998/which-of-the-following-entries-is-effected-by-a-department-6a00a9fbdb22397c61e68fa6</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1998/the-difference-between-the-closure-of-the-books-of-a-branch-6a00a9fbdb22397c61e68fa7</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1998/the-term-fiscal-compliance-means-6a00a9fbdb22397c61e68fa8</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1998/in-a-public-corporation-the-capital-expenditure-incurred-in-6a00a9fbdb22397c61e68fa9</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1998/money-not-required-to-meet-chargeable-expenditure-in-any-6a00a9fbdb22397c61e68faa</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1998/if-a-monthly-insurance-premium-is-remitted-to-a-company-by-6a00a9fbdb22397c61e68fab</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1997</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1997/the-most-important-reason-for-studying-accounting-is-that-6a00a9fbdb22397c61e67df3</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1997/in-preparing-accounting-records-the-owner-of-a-business-and-6a00a9fbdb22397c61e67df4</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1997/creditors-use-accounting-information-for-the-purpose-of-6a00a9fbdb22397c61e67df5</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1997/the-instrument-that-are-generated-when-firms-enter-into-6a00a9fbdb22397c61e67df6</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1997/the-document-that-is-used-to-acknowledge-the-acceptance-of-6a00a9fbdb22397c61e67df7</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1997/the-effect-of-the-payment-of-liability-is-that-it-6a00a9fbdb22397c61e67df8</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1997/books-of-original-entry-are-used-for-6a00a9fbdb22397c61e67df9</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1997/the-term-posting-in-accounting-refers-to-6a00a9fbdb22397c61e67dfa</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1997/erroneous-rearrangement-of-financial-figures-such-as-writing-6a00a9fbdb22397c61e67dfb</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1997/which-of-the-following-demonstrates-the-imprest-system-6a00a9fbdb22397c61e67dfc</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1997/when-the-sum-of-money-appears-on-the-credit-side-of-the-cash-6a00a9fbdb22397c61e67dfd</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1997/an-examination-of-the-cash-book-on-3rd-august-1993-showed-a-6a00a9fbdb22397c61e67dfe</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1997/on-the-30-5-93-tolu-co-paid-2-years-rent-of-n50-000-which-6a00a9fbdb22397c61e67dff</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1997/on-the-30-5-93-tolu-co-paid-2-years-rent-of-n50-000-which-6a00a9fbdb22397c61e67e00</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1997/the-receipt-of-cash-from-a-customer-who-bought-goods-with-6a00a9fbdb22397c61e67e01</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1997/at-the-end-of-a-financial-period-the-trading-profit-and-loss-6a00a9fbdb22397c61e67e02</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1997/given-net-profit-n25-000-cost-of-sale-n25-000-sales-n85-000-6a00a9fbdb22397c61e67e03</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1997/given-capital-n13-000-office-machinery-n9-000-creditors-n900-6a00a9fbdb22397c61e67e04</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1997/the-records-of-wages-due-but-not-yet-paid-is-an-example-of-6a00a9fbdb22397c61e67e05</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1997/the-process-of-allocating-the-cost-of-an-intangible-assets-6a00a9fbdb22397c61e67e06</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1997/the-principle-use-of-control-accounts-is-to-6a00a9fbdb22397c61e67e07</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1997/in-the-absence-of-a-sales-day-book-or-sales-account-the-6a00a9fbdb22397c61e67e08</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1997/which-of-the-following-conditions-best-represents-the-net-6a00a9fbdb22397c61e67e09</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1997/the-total-of-the-creditors-at-the-beginning-of-the-year-was-6a00a9fbdb22397c61e67e0a</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1997/given-capital-at-the-beginning-n20-000-drawings-n3-000-6a00a9fbdb22397c61e67e0b</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1997/which-of-the-following-stock-valuation-methods-is-suitable-6a00a9fbdb22397c61e67e0c</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1997/the-understatement-of-closing-value-of-work-in-process-would-6a00a9fbdb22397c61e67e0d</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1997/emeka-manufacturing-company-extract-manufacturing-account-6a00a9fbdb22397c61e67e0e</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1997/adamu-babaji-and-chukwu-are-in-partnership-and-they-share-6a00a9fbdb22397c61e67e0f</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1997/faruk-and-osawe-are-in-partnership-sharing-profits-and-6a00a9fbdb22397c61e67e10</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1997/share-premium-can-be-used-to-i-write-off-discount-on-shares-6a00a9fbdb22397c61e67e11</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1997/alabede-nig-limited-issued-50-000-ordinary-shares-of-n1-each-6a00a9fbdb22397c61e67e12</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1997/what-is-the-balance-of-the-bank-account-shown-above-6a00a9fbdb22397c61e67e13</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1997/in-analyzing-incomplete-records-which-of-the-following-6a00a9fbdb22397c61e67e14</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1997/given-n-direct-material-10-000-direct-labour-5000-direct-6a00a9fbdb22397c61e67e15</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1997/the-difference-between-a-trading-account-and-a-manufacturing-6a00a9fbdb22397c61e67e16</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1997/an-income-and-expenditure-account-is-a-summary-of-6a00a9fbdb22397c61e67e17</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1997/additional-information-1-1-93-31-12-93-n-n-subscription-in-6a00a9fbdb22397c61e67e18</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1997/accumulated-fund-on-1st-january-1993-is-6a00a9fbdb22397c61e67e19</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1997/on-partnership-dissolution-if-a-partner-s-capital-account-6a00a9fbdb22397c61e67e1a</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1997/a-company-has-5-debentures-worth-n500-000-ordinary-share-6a00a9fbdb22397c61e67e1b</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1997/a-dividend-of-10-in-a-company-on-500-000-ordinary-shares-of-6a00a9fbdb22397c61e67e1c</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1997/what-is-the-working-capital-6a00a9fbdb22397c61e67e1d</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1997/the-acid-test-ratio-in-the-company-is-6a00a9fbdb22397c61e67e1e</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1997/if-goods-are-invoiced-to-the-branch-at-cost-and-the-invoice-6a00a9fbdb22397c61e67e1f</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1997/which-of-the-following-are-advantages-of-departmental-6a00a9fbdb22397c61e67e20</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1997/public-sector-accounting-is-based-on-6a00a9fbdb22397c61e67e21</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1997/the-end-result-of-governmental-accounting-procedure-is-to-6a00a9fbdb22397c61e67e22</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1997/the-current-account-above-had-some-errors-in-the-arrangement-6a00a9fbdb22397c61e67e23</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1997/the-current-account-above-had-some-errors-in-the-arrangement-6a00a9fbdb22397c61e67e24</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1995</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1995/which-of-the-following-factors-has-aided-the-development-of-6a00a9fbdb22397c61e67cc0</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1995/which-of-the-following-concept-stipulates-that-accounting-6a00a9fbdb22397c61e67cc1</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1995/an-effective-accounting-system-should-provide-information-6a00a9fbdb22397c61e67cc2</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1995/which-of-the-following-accounting-records-are-source-6a00a9fbdb22397c61e67cc3</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1995/given-motor-van-n3-600-premises-n5-000-loan-from-r-nwaeke-n1-6a00a9fbdb22397c61e67cc4</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1995/which-of-the-following-transaction-is-best-recorded-in-the-6a00a9fbdb22397c61e67cc5</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1995/diamond-ringo-business-was-started-when-mr-diamond-brought-6a00a9fbdb22397c61e67cc6</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1995/one-major-advantage-of-ledger-is-that-it-6a00a9fbdb22397c61e67cc7</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1995/a-trail-balance-is-usually-prepared-by-an-accountant-from-6a00a9fbdb22397c61e67cc8</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1995/what-are-the-advantages-of-an-imprest-petty-cash-book-i-6a00a9fbdb22397c61e67cc9</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1995/bola-utc-s-regular-customer-owed-n1-00-on-account-of-a-radio-6a00a9fbdb22397c61e67cca</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1995/a-payment-of-cash-of-n20-to-john-was-entered-on-the-receipt-6a00a9fbdb22397c61e67ccb</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1995/the-following-represent-extracts-from-the-trading-account-of-6a00a9fbdb22397c61e67ccc</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1995/adama-s-bank-account-showed-an-overdraft-of-n600-on-31st-6a00a9fbdb22397c61e67ccd</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1995/why-are-adjustments-in-the-profit-and-loss-account-necessary-6a00a9fbdb22397c61e67cce</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1995/sales-ledger-control-account-contains-the-total-amount-in-6a00a9fbdb22397c61e67ccf</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1995/the-purchase-ledger-control-account-of-a-company-had-an-6a00a9fbdb22397c61e67cd0</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1995/the-starting-point-for-the-production-of-accounts-from-6a00a9fbdb22397c61e67cd1</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1995/i-a-retailer-when-fixing-his-selling-price-adds-one-quarter-6a00a9fbdb22397c61e67cd2</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1995/i-a-retailer-when-fixing-his-selling-price-adds-one-quarter-6a00a9fbdb22397c61e67cd3</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1995/given-prime-cost-n220-000-factory-cost-n32-000-work-in-6a00a9fbdb22397c61e67cd4</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1995/the-factory-cost-of-producing-goods-is-made-up-of-6a00a9fbdb22397c61e67cd5</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1995/the-following-information-is-provided-for-amusa-company-6a00a9fbdb22397c61e67cd6</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1995/subscription-in-arrears-are-6a00a9fbdb22397c61e67cd7</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1995/where-a-non-profit-making-organization-prepares-the-account-6a00a9fbdb22397c61e67cd8</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1995/a-member-of-a-club-paid-n1-000-as-is-subscription-for-1993-6a00a9fbdb22397c61e67cd9</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1995/which-of-the-following-is-a-strong-feature-of-partnership-6a00a9fbdb22397c61e67cda</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1995/interest-on-a-partner-s-drawings-is-debited-to-the-6a00a9fbdb22397c61e67cdb</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1995/a-partnership-on-admitting-a-new-member-revalued-the-6a00a9fbdb22397c61e67cdc</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1995/halidu-and-hamed-are-business-partners-with-n30-000-and-n20-6a00a9fbdb22397c61e67cdd</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1995/halidu-and-hamed-are-business-partners-with-n30-000-and-n20-6a00a9fbdb22397c61e67cde</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1995/the-conversion-of-a-partners-business-into-a-limited-6a00a9fbdb22397c61e67cdf</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1995/which-of-the-following-ratios-gives-an-idea-of-the-liquidity-6a00a9fbdb22397c61e67ce0</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1995/a-total-of-400-000-shares-of-n1-each-are-to-be-issued-by-6a00a9fbdb22397c61e67ce1</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1995/the-measure-of-a-company-s-ability-to-pays-its-debts-quickly-6a00a9fbdb22397c61e67ce2</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1995/departmental-accounts-re-maintained-to-ascertain-the-6a00a9fbdb22397c61e67ce3</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1995/the-asa-branch-of-emene-company-ltd-made-a-sales-of-n549-000-6a00a9fbdb22397c61e67ce4</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1995/which-of-the-following-statement-is-correct-about-the-head-6a00a9fbdb22397c61e67ce5</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1995/which-of-the-following-are-sources-of-revenue-to-state-6a00a9fbdb22397c61e67ce6</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1995/eko-local-government-expenditure-hospital-building-n200-000-6a00a9fbdb22397c61e67ce7</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1995/eko-local-government-expenditure-hospital-building-n200-000-6a00a9fbdb22397c61e67ce8</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1995/a-government-accounting-systems-must-make-sure-that-6a00a9fbdb22397c61e67ce9</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1995/equity-shareholders-fund-is-6a00a9fbdb22397c61e67cea</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1995/if-a-10-dividend-is-approved-what-is-the-dividend-payable-to-6a00a9fbdb22397c61e67ceb</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1995/a-charitable-club-has-the-following-figures-n-subscriptions-6a00a9fbdb22397c61e67cec</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1995/accumulated-depreciation-on-the-asset-as-at-31-12-81-was-6a00a9fbdb22397c61e67ced</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1995/the-book-value-of-the-asset-as-at-31-12-86-was-6a00a9fbdb22397c61e67cee</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1995/trade-creditors-account-was-maintained-at-25-of-the-capital-6a00a9fbdb22397c61e67cef</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1995/what-was-the-balance-showed-wages-n2-500-and-a-note-stated-6a00a9fbdb22397c61e67cf0</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1995/the-trial-balance-showed-wages-n2-500-and-a-note-stated-that-6a00a9fbdb22397c61e67cf1</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1994</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1994/the-term-accounting-period-is-used-to-refer-to-the-6a00a9fbdb22397c61e67983</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1994/assigning-revenues-to-the-accounting-period-in-which-goods-6a00a9fbdb22397c61e67984</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1994/the-accounting-convention-which-states-that-profit-must-not-6a00a9fbdb22397c61e67985</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1994/accounting-information-is-used-by-investors-and-creditors-of-6a00a9fbdb22397c61e67986</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1994/antics-electronic-company-recently-bought-six-generators-6a00a9fbdb22397c61e67987</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1994/when-a-business-incurs-labour-cost-in-installing-a-fixed-6a00a9fbdb22397c61e67988</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1994/what-is-the-cardinal-rule-of-the-double-entry-system-6a00a9fbdb22397c61e67989</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1994/mallam-gambo-bought-a-freezer-for-his-shop-costing-n10-500-6a00a9fbdb22397c61e6798a</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1994/the-use-of-the-folio-in-the-ledger-is-for-6a00a9fbdb22397c61e6798b</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1994/the-suspense-account-is-used-to-correct-book-keeping-error-6a00a9fbdb22397c61e6798c</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1994/the-discount-column-of-a-three-column-cashbook-is-not-6a00a9fbdb22397c61e6798d</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1994/when-is-a-petty-cash-account-debited-6a00a9fbdb22397c61e6798e</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1994/when-preparing-a-bank-reconciliation-statement-which-of-the-6a00a9fbdb22397c61e6798f</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1994/the-financial-position-of-an-organization-at-a-particular-6a00a9fbdb22397c61e67990</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1994/given-purchases-n20-000-sales-n40-000-carriage-inwards-n5-6a00a9fbdb22397c61e67991</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1994/the-net-profit-or-loss-for-the-year-is-determined-in-profit-6a00a9fbdb22397c61e67992</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1994/if-a-bad-debt-previously-written-off-is-subsequently-repaid-6a00a9fbdb22397c61e67993</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1994/beginning-and-ending-accounts-receivable-balances-were-n8-6a00a9fbdb22397c61e67994</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1994/from-which-of-the-following-sources-are-creditors-control-6a00a9fbdb22397c61e67995</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1994/which-of-the-following-categories-of-labour-cost-will-be-6a00a9fbdb22397c61e67996</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1994/the-major-difference-between-the-receipt-and-payment-account-6a00a9fbdb22397c61e67997</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1994/the-net-profit-from-a-trading-account-of-a-non-profit-making-6a00a9fbdb22397c61e67998</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1994/the-major-distinguishing-element-between-the-final-accounts-6a00a9fbdb22397c61e67999</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1994/goodwill-appears-in-the-books-of-a-business-only-if-it-has-6a00a9fbdb22397c61e6799a</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1994/kayode-akpan-and-kachalla-are-in-partnership-their-6a00a9fbdb22397c61e6799b</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1994/under-which-of-the-following-conditions-is-a-partnership-6a00a9fbdb22397c61e6799c</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1994/when-shares-issued-are-paid-for-accounting-entry-required-is-6a00a9fbdb22397c61e6799d</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1994/a-limited-liability-company-has-an-authorized-share-capital-6a00a9fbdb22397c61e6799e</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1994/a-limited-liability-company-has-an-authorized-share-capital-6a00a9fbdb22397c61e6799f</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1994/the-document-setting-out-the-regulations-regarding-shares-6a00a9fbdb22397c61e679a0</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1994/an-advantage-of-using-accounting-ratios-is-that-they-6a00a9fbdb22397c61e679a1</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1994/the-expenditure-on-a-good-or-services-which-is-consumed-6a00a9fbdb22397c61e679a2</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1994/the-receipt-from-a-special-tax-levy-to-pay-maturing-interest-6a00a9fbdb22397c61e679a3</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1994/the-cash-bass-of-accounting-requires-the-recognition-of-6a00a9fbdb22397c61e679a4</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/jamb/accounts-principles-of-accounts-txcfecptdm/1994/the-amount-of-individual-items-on-a-government-budget-is-6a00a9fbdb22397c61e679a5</loc><lastmod>2026-05-10</lastmod></url>
</urlset>