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  <url><loc>https://teacha.io/past-questions/putme_oau/commerce-gkrbfbdiyf/2022-2023</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_oau/commerce-gkrbfbdiyf/2022-2023/a-businessman-who-undertakes-the-hull-insurance-policy-is-6a00aa05db22397c61e77383</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_oau/commerce-gkrbfbdiyf/2022-2023/a-company-that-is-registered-with-the-corporate-affairs-6a00aa05db22397c61e77384</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_oau/commerce-gkrbfbdiyf/2022-2023/a-contract-for-the-sales-of-goods-involved-the-6a00aa05db22397c61e77385</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_oau/commerce-gkrbfbdiyf/2022-2023/the-money-used-by-ola-maro-and-co-ltd-in-running-the-day-to-6a00aa05db22397c61e77386</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_oau/commerce-gkrbfbdiyf/2022-2023/which-of-the-following-is-an-advantage-to-a-sole-trader-6a00aa05db22397c61e77387</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_oau/commerce-gkrbfbdiyf/2022-2023/a-country-s-deliberate-decision-to-reduce-the-value-of-her-6a00aa05db22397c61e77388</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_oau/commerce-gkrbfbdiyf/2022-2023/an-aspect-of-the-law-which-allows-an-exclusive-right-for-a-6a00aa05db22397c61e77389</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_oau/commerce-gkrbfbdiyf/2022-2023/departmentalization-is-an-aspect-of-6a00aa05db22397c61e7738a</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_oau/commerce-gkrbfbdiyf/2022-2023/one-of-the-obstacles-to-achieving-the-objectives-of-ecowas-6a00aa05db22397c61e7738b</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_oau/commerce-gkrbfbdiyf/2022-2023/a-floating-policy-is-an-example-of-6a00aa05db22397c61e7738c</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_oau/commerce-gkrbfbdiyf/2021-2022</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_oau/commerce-gkrbfbdiyf/2021-2022/sabo-and-gambo-entered-into-a-contract-for-the-sale-of-two-6a00aa05db22397c61e7737d</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_oau/commerce-gkrbfbdiyf/2021-2022/the-assets-liabilities-and-general-management-of-a-6a00aa05db22397c61e7737e</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_oau/commerce-gkrbfbdiyf/2021-2022/a-crossed-cheque-with-the-inscription-not-negotiable-must-be-6a00aa05db22397c61e7737f</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_oau/commerce-gkrbfbdiyf/2021-2022/a-machine-which-enables-sales-without-the-physical-presence-6a00aa05db22397c61e77380</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_oau/commerce-gkrbfbdiyf/2021-2022/one-advantage-of-the-co-operative-society-over-the-ordinary-6a00aa05db22397c61e77381</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_oau/commerce-gkrbfbdiyf/2021-2022/one-way-by-which-a-business-can-discharge-its-social-6a00aa05db22397c61e77382</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_oau/commerce-gkrbfbdiyf/2020-2021-model</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_oau/commerce-gkrbfbdiyf/2020-2021-model/hire-purchase-is-beneficial-to-the-seller-because-6a00aa05db22397c61e77373</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_oau/commerce-gkrbfbdiyf/2020-2021-model/the-customs-and-excise-department-is-responsible-for-the-6a00aa05db22397c61e77374</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_oau/commerce-gkrbfbdiyf/2020-2021-model/a-shop-which-consists-cf-many-stores-trading-under-a-single-6a00aa05db22397c61e77375</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_oau/commerce-gkrbfbdiyf/2020-2021-model/in-international-trade-exchanging-goods-and-services-6a00aa05db22397c61e77376</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_oau/commerce-gkrbfbdiyf/2020-2021-model/the-role-of-a-wholesaler-in-the-channel-of-distribution-is-6a00aa05db22397c61e77377</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_oau/commerce-gkrbfbdiyf/2020-2021-model/foreign-trade-also-involves-6a00aa05db22397c61e77378</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_oau/commerce-gkrbfbdiyf/2020-2021-model/consumerism-aims-at-protecting-the-consumer-from-6a00aa05db22397c61e77379</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_oau/commerce-gkrbfbdiyf/2020-2021-model/an-objective-of-the-farmers-association-is-to-6a00aa05db22397c61e7737a</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_oau/commerce-gkrbfbdiyf/2020-2021-model/the-documents-used-in-the-purchase-and-sale-at-goods-which-6a00aa05db22397c61e7737b</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_oau/commerce-gkrbfbdiyf/2020-2021-model/the-major-types-of-warehouses-are-6a00aa05db22397c61e7737c</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_oau/commerce-gkrbfbdiyf/2015-2016</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_oau/commerce-gkrbfbdiyf/2015-2016/which-of-the-following-is-not-a-function-of-commerce-6a00aa05db22397c61e7735b</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_oau/commerce-gkrbfbdiyf/2015-2016/paper-money-originated-in-form-of-receipts-is-given-by-6a00aa05db22397c61e7735c</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_oau/commerce-gkrbfbdiyf/2015-2016/which-of-the-following-does-not-determine-the-form-of-a-6a00aa05db22397c61e7735d</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_oau/commerce-gkrbfbdiyf/2015-2016/abuse-of-monopoly-power-by-industrialists-could-lead-to-6a00aa05db22397c61e7735e</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_oau/commerce-gkrbfbdiyf/2015-2016/business-mergers-are-on-the-increase-these-days-for-the-main-6a00aa05db22397c61e7735f</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_oau/commerce-gkrbfbdiyf/2015-2016/a-machine-which-enables-without-the-physical-presence-of-a-6a00aa05db22397c61e77360</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_oau/commerce-gkrbfbdiyf/2015-2016/a-distinctive-advantage-of-gsm-it-its-6a00aa05db22397c61e77361</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_oau/commerce-gkrbfbdiyf/2015-2016/the-computer-that-functions-by-taking-discrete-numbers-and-6a00aa05db22397c61e77362</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_oau/commerce-gkrbfbdiyf/2015-2016/the-most-dangerous-pollution-is-6a00aa05db22397c61e77363</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_oau/commerce-gkrbfbdiyf/2015-2016/the-fixed-and-current-assets-of-a-business-are-called-6a00aa05db22397c61e77364</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_oau/commerce-gkrbfbdiyf/2015-2016/the-main-factors-militating-against-the-rapid-growth-of-6a00aa05db22397c61e77365</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_oau/commerce-gkrbfbdiyf/2015-2016/tourists-with-no-fixed-address-in-a-town-may-receive-their-6a00aa05db22397c61e77366</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_oau/commerce-gkrbfbdiyf/2015-2016/a-demonstration-of-social-responsibility-by-a-business-is-6a00aa05db22397c61e77367</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_oau/commerce-gkrbfbdiyf/2015-2016/a-sole-proprietor-insured-his-goods-worth-n200-000-for-half-6a00aa05db22397c61e77368</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_oau/commerce-gkrbfbdiyf/2015-2016/which-of-the-following-insurance-principles-will-prevent-6a00aa05db22397c61e77369</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_oau/commerce-gkrbfbdiyf/2015-2016/the-use-of-coin-operated-machines-to-sell-goods-is-a-form-of-6a00aa05db22397c61e7736a</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_oau/commerce-gkrbfbdiyf/2015-2016/drawing-two-parallel-lines-across-a-cheque-means-that-it-has-6a00aa05db22397c61e7736b</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_oau/commerce-gkrbfbdiyf/2015-2016/which-combination-of-the-below-are-basic-requirements-of-6a00aa05db22397c61e7736c</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_oau/commerce-gkrbfbdiyf/2015-2016/the-creation-of-utilities-to-satisfy-human-wants-is-referred-6a00aa05db22397c61e7736d</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_oau/commerce-gkrbfbdiyf/2015-2016/in-the-permanent-storage-device-dasd-means-6a00aa05db22397c61e7736e</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_oau/commerce-gkrbfbdiyf/2015-2016/a-major-disadvantage-of-the-privatization-policy-is-that-6a00aa05db22397c61e7736f</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_oau/commerce-gkrbfbdiyf/2015-2016/unlimited-liability-in-business-implies-that-the-6a00aa05db22397c61e77370</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_oau/commerce-gkrbfbdiyf/2015-2016/an-announcement-of-a-person-s-willingness-to-enter-into-a-6a00aa05db22397c61e77371</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_oau/commerce-gkrbfbdiyf/2015-2016/the-selling-of-new-shares-to-existing-shareholders-is-6a00aa05db22397c61e77372</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_oau/commerce-gkrbfbdiyf/2012-2013</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_oau/commerce-gkrbfbdiyf/2012-2013/which-of-the-following-countries-is-not-a-member-of-ecowas-6a00aa05db22397c61e77342</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_oau/commerce-gkrbfbdiyf/2012-2013/there-are-some-aspects-of-the-law-which-give-protection-and-6a00aa05db22397c61e77343</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_oau/commerce-gkrbfbdiyf/2012-2013/the-following-statements-are-true-except-one-6a00aa05db22397c61e77344</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_oau/commerce-gkrbfbdiyf/2012-2013/which-of-the-following-terms-is-used-in-marine-insurance-6a00aa05db22397c61e77345</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_oau/commerce-gkrbfbdiyf/2012-2013/the-use-of-coin-operated-machines-to-sell-goods-is-form-of-6a00aa05db22397c61e77346</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_oau/commerce-gkrbfbdiyf/2012-2013/which-of-the-following-groups-is-paid-first-when-a-firm-6a00aa05db22397c61e77347</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_oau/commerce-gkrbfbdiyf/2012-2013/which-of-the-following-statements-is-true-about-sea-6a00aa05db22397c61e77348</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_oau/commerce-gkrbfbdiyf/2012-2013/a-sole-proprietor-insured-his-goods-worth-n200-000-for-half-6a00aa05db22397c61e77349</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_oau/commerce-gkrbfbdiyf/2012-2013/for-the-establishment-of-a-powerful-consumers-association-in-6a00aa05db22397c61e7734a</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_oau/commerce-gkrbfbdiyf/2012-2013/if-a-partnership-deed-is-silent-on-how-profits-are-to-be-6a00aa05db22397c61e7734b</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_oau/commerce-gkrbfbdiyf/2012-2013/one-of-the-implications-of-the-incorporation-of-a-company-is-6a00aa05db22397c61e7734c</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_oau/commerce-gkrbfbdiyf/2012-2013/rights-issue-means-the-6a00aa05db22397c61e7734d</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_oau/commerce-gkrbfbdiyf/2012-2013/motivation-is-an-essential-element-in-management-because-it-6a00aa05db22397c61e7734e</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_oau/commerce-gkrbfbdiyf/2012-2013/which-of-the-following-sets-of-items-was-used-for-exchange-6a00aa05db22397c61e7734f</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_oau/commerce-gkrbfbdiyf/2012-2013/what-document-is-required-when-a-country-imposes-ad-valorem-6a00aa05db22397c61e77350</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_oau/commerce-gkrbfbdiyf/2012-2013/which-of-the-following-is-not-a-veritable-source-of-funds-to-6a00aa05db22397c61e77351</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_oau/commerce-gkrbfbdiyf/2012-2013/which-combination-of-the-below-are-basic-requirements-as-6a00aa05db22397c61e77352</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_oau/commerce-gkrbfbdiyf/2012-2013/a-document-which-advertises-the-shares-of-a-company-is-known-6a00aa05db22397c61e77353</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_oau/commerce-gkrbfbdiyf/2012-2013/which-of-the-following-is-not-an-advantage-derived-from-6a00aa05db22397c61e77354</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_oau/commerce-gkrbfbdiyf/2012-2013/the-sale-of-foreign-investment-and-gold-reserve-can-be-used-6a00aa05db22397c61e77355</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_oau/commerce-gkrbfbdiyf/2012-2013/the-difference-between-personal-selling-and-sales-promotion-6a00aa05db22397c61e77356</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_oau/commerce-gkrbfbdiyf/2012-2013/commercialization-of-government-corporations-brings-about-an-6a00aa05db22397c61e77357</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_oau/commerce-gkrbfbdiyf/2012-2013/in-international-trade-exchanging-goods-for-other-goods-and-6a00aa05db22397c61e77358</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_oau/commerce-gkrbfbdiyf/2012-2013/which-of-the-following-arrangements-for-the-conveyance-of-6a00aa05db22397c61e77359</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_oau/commerce-gkrbfbdiyf/2012-2013/the-difference-between-the-cost-of-goods-sold-and-the-sales-6a00aa05db22397c61e7735a</loc><lastmod>2026-05-10</lastmod></url>
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