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  <url><loc>https://teacha.io/past-questions/putme_ui/financial-accounting-elrcnsfvrc/2019-2020</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_ui/financial-accounting-elrcnsfvrc/2019-2020/a-payment-of-cash-of-n20-to-john-was-entered-on-the-receipt-6a00aa05db22397c61e77cc6</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_ui/financial-accounting-elrcnsfvrc/2019-2020/a-sales-day-book-is-used-for-recording-6a00aa05db22397c61e77cc7</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_ui/financial-accounting-elrcnsfvrc/2019-2020/a-trial-balance-is-usually-prepared-by-an-accountant-from-6a00aa05db22397c61e77cc8</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_ui/financial-accounting-elrcnsfvrc/2019-2020/bola-utc-s-regular-customer-owed-n1000-on-account-of-a-radio-6a00aa05db22397c61e77cc9</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_ui/financial-accounting-elrcnsfvrc/2019-2020/books-of-original-entry-are-used-for-6a00aa05db22397c61e77cca</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_ui/financial-accounting-elrcnsfvrc/2019-2020/a-pension-granted-to-any-past-president-or-vice-president-6a00aa05db22397c61e77ccb</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_ui/financial-accounting-elrcnsfvrc/2019-2020/public-sector-accounting-is-practiced-in-6a00aa05db22397c61e77ccc</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_ui/financial-accounting-elrcnsfvrc/2019-2020/the-basis-of-accounting-which-eliminates-debtors-and-6a00aa05db22397c61e77ccd</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_ui/financial-accounting-elrcnsfvrc/2019-2020/which-of-the-following-is-a-source-of-revenue-to-a-local-6a00aa05db22397c61e77cce</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_ui/financial-accounting-elrcnsfvrc/2019-2020/adama-s-bank-account-showed-an-overdraft-of-n600-on-31st-6a00aa05db22397c61e77ccf</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_ui/financial-accounting-elrcnsfvrc/2019-2020/the-manufacturing-account-is-prepared-to-determine-the-cost-6a00aa05db22397c61e77cd0</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_ui/financial-accounting-elrcnsfvrc/2019-2020/subscription-in-arrears-are-6a00aa05db22397c61e77cd1</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_ui/financial-accounting-elrcnsfvrc/2019-2020/where-a-non-profit-organization-prepares-the-accounts-using-6a00aa05db22397c61e77cd2</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_ui/financial-accounting-elrcnsfvrc/2019-2020/departmental-accounts-are-maintained-to-ascertain-the-6a00aa05db22397c61e77cd3</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_ui/financial-accounting-elrcnsfvrc/2019-2020/the-gross-profit-disclosed-in-the-branch-stock-adjustment-6a00aa05db22397c61e77cd4</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_ui/financial-accounting-elrcnsfvrc/2019-2020/the-trial-balance-showed-wages-n2-500-and-a-note-stated-that-6a00aa05db22397c61e77cd5</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_ui/financial-accounting-elrcnsfvrc/2019-2020/which-of-the-following-is-the-effect-of-an-increase-in-the-6a00aa05db22397c61e77cd6</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_ui/financial-accounting-elrcnsfvrc/2019-2020/why-are-adjustments-in-the-profit-loss-account-necessary-6a00aa05db22397c61e77cd7</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_ui/financial-accounting-elrcnsfvrc/2019-2020/a-seller-of-vegetables-and-fruits-should-be-encouraged-to-6a00aa05db22397c61e77cd8</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_ui/financial-accounting-elrcnsfvrc/2019-2020/stock-valuation-is-useful-because-it-informs-the-sales-6a00aa05db22397c61e77cd9</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_ui/financial-accounting-elrcnsfvrc/2019-2020/if-salary-account-is-debited-instead-of-stationery-account-6a00aa05db22397c61e77cda</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_ui/financial-accounting-elrcnsfvrc/2019-2020/ledger-account-is-mainly-classified-into-6a00aa05db22397c61e77cdb</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_ui/financial-accounting-elrcnsfvrc/2019-2020/one-major-advantage-of-a-ledger-is-that-it-6a00aa05db22397c61e77cdc</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_ui/financial-accounting-elrcnsfvrc/2019-2020/return-inwards-is-also-known-as-6a00aa05db22397c61e77cdd</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_ui/financial-accounting-elrcnsfvrc/2019-2020/the-account-which-refers-to-the-tangible-assets-of-a-company-6a00aa05db22397c61e77cde</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_ui/financial-accounting-elrcnsfvrc/2018-2019</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_ui/financial-accounting-elrcnsfvrc/2018-2019/items-in-the-bank-statement-of-a-business-but-not-in-the-6a00aa05db22397c61e77cad</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_ui/financial-accounting-elrcnsfvrc/2018-2019/the-correct-sequence-in-data-processing-is-6a00aa05db22397c61e77cae</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_ui/financial-accounting-elrcnsfvrc/2018-2019/when-a-sum-of-money-appears-on-the-credit-side-of-the-cash-6a00aa05db22397c61e77caf</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_ui/financial-accounting-elrcnsfvrc/2018-2019/which-of-the-following-is-not-a-data-processing-method-6a00aa05db22397c61e77cb0</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_ui/financial-accounting-elrcnsfvrc/2018-2019/fatima-withdraws-goods-from-the-business-for-personal-use-6a00aa05db22397c61e77cb1</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_ui/financial-accounting-elrcnsfvrc/2018-2019/the-art-of-collecting-recording-presenting-and-interpreting-6a00aa05db22397c61e77cb2</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_ui/financial-accounting-elrcnsfvrc/2018-2019/the-assumption-that-a-business-has-perpetual-existence-is-6a00aa05db22397c61e77cb3</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_ui/financial-accounting-elrcnsfvrc/2018-2019/the-most-important-reason-for-studying-accounting-is-that-6a00aa05db22397c61e77cb4</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_ui/financial-accounting-elrcnsfvrc/2018-2019/which-of-the-following-accounting-conventions-suggests-that-6a00aa05db22397c61e77cb5</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_ui/financial-accounting-elrcnsfvrc/2018-2019/which-of-the-following-concepts-is-expected-to-hold-when-a-6a00aa05db22397c61e77cb6</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_ui/financial-accounting-elrcnsfvrc/2018-2019/the-art-of-collecting-recording-presenting-and-interpreting-6a00aa05db22397c61e77cb7</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_ui/financial-accounting-elrcnsfvrc/2018-2019/the-assumption-that-a-business-has-perpetual-existence-is-6a00aa05db22397c61e77cb8</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_ui/financial-accounting-elrcnsfvrc/2018-2019/the-most-important-reason-for-studying-accounting-is-that-6a00aa05db22397c61e77cb9</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_ui/financial-accounting-elrcnsfvrc/2018-2019/which-of-the-following-accounting-conventions-suggests-that-6a00aa05db22397c61e77cba</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_ui/financial-accounting-elrcnsfvrc/2018-2019/which-of-the-following-concepts-is-expected-to-hold-when-a-6a00aa05db22397c61e77cbb</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_ui/financial-accounting-elrcnsfvrc/2018-2019/given-n-prime-cost-220-000-factory-cost-32-000-work-in-6a00aa05db22397c61e77cbc</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_ui/financial-accounting-elrcnsfvrc/2018-2019/given-n-direct-material-10-000-direct-labour-5-000-direct-6a00aa05db22397c61e77cbd</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_ui/financial-accounting-elrcnsfvrc/2018-2019/the-difference-between-a-trading-account-and-a-manufacturing-6a00aa05db22397c61e77cbe</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_ui/financial-accounting-elrcnsfvrc/2018-2019/the-factory-cost-of-goods-produced-is-made-up-of-6a00aa05db22397c61e77cbf</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_ui/financial-accounting-elrcnsfvrc/2018-2019/the-following-information-is-provided-for-amusa-company-ltd-6a00aa05db22397c61e77cc0</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_ui/financial-accounting-elrcnsfvrc/2018-2019/given-n-net-profit-25-000-cost-of-sales-25-000-sales-85-000-6a00aa05db22397c61e77cc1</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_ui/financial-accounting-elrcnsfvrc/2018-2019/the-objective-of-a-trading-account-is-to-establish-the-6a00aa05db22397c61e77cc2</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_ui/financial-accounting-elrcnsfvrc/2018-2019/the-process-of-allocating-the-cost-of-an-intangible-asset-6a00aa05db22397c61e77cc3</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_ui/financial-accounting-elrcnsfvrc/2018-2019/the-profit-of-a-sole-trader-increases-his-6a00aa05db22397c61e77cc4</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_ui/financial-accounting-elrcnsfvrc/2018-2019/the-recording-of-wages-due-but-not-yet-paid-is-an-example-of-6a00aa05db22397c61e77cc5</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_ui/financial-accounting-elrcnsfvrc/2017-2018</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_ui/financial-accounting-elrcnsfvrc/2017-2018/the-objective-of-the-purchases-ledger-control-account-is-to-6a00aa05db22397c61e77c94</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_ui/financial-accounting-elrcnsfvrc/2017-2018/the-principal-use-of-control-accounts-is-to-6a00aa05db22397c61e77c95</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_ui/financial-accounting-elrcnsfvrc/2017-2018/the-purchases-ledger-control-account-of-a-company-had-an-6a00aa05db22397c61e77c96</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_ui/financial-accounting-elrcnsfvrc/2017-2018/the-total-of-the-creditors-at-the-beginning-of-the-year-was-6a00aa05db22397c61e77c97</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_ui/financial-accounting-elrcnsfvrc/2017-2018/tunde-purchased-goods-from-femi-by-cash-worth-n1-000-with-10-6a00aa05db22397c61e77c98</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_ui/financial-accounting-elrcnsfvrc/2017-2018/which-of-the-following-is-the-basic-accounting-equation-6a00aa05db22397c61e77c99</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_ui/financial-accounting-elrcnsfvrc/2017-2018/a-system-where-a-separate-cash-book-is-maintained-for-small-6a00aa05db22397c61e77c9a</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_ui/financial-accounting-elrcnsfvrc/2017-2018/an-analytical-cash-book-is-used-to-6a00aa05db22397c61e77c9b</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_ui/financial-accounting-elrcnsfvrc/2017-2018/the-sum-of-money-given-to-a-petty-cashier-out-of-which-small-6a00aa05db22397c61e77c9c</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_ui/financial-accounting-elrcnsfvrc/2017-2018/a-rent-of-250-000-was-paid-by-john-to-his-landlord-by-cheque-6a00aa05db22397c61e77c9d</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_ui/financial-accounting-elrcnsfvrc/2017-2018/a-financial-analyst-needs-accounts-information-to-6a00aa05db22397c61e77c9e</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_ui/financial-accounting-elrcnsfvrc/2017-2018/creditors-use-accounting-information-for-the-purpose-of-6a00aa05db22397c61e77c9f</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_ui/financial-accounting-elrcnsfvrc/2017-2018/in-preparing-accounting-records-the-owners-of-a-business-and-6a00aa05db22397c61e77ca0</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_ui/financial-accounting-elrcnsfvrc/2017-2018/one-of-the-major-features-of-bookkeeping-is-that-it-6a00aa05db22397c61e77ca1</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_ui/financial-accounting-elrcnsfvrc/2017-2018/the-accounting-principle-which-states-that-for-every-debit-6a00aa05db22397c61e77ca2</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_ui/financial-accounting-elrcnsfvrc/2017-2018/a-financial-analyst-needs-accounts-information-to-6a00aa05db22397c61e77ca3</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_ui/financial-accounting-elrcnsfvrc/2017-2018/creditors-use-accounting-information-for-the-purpose-of-6a00aa05db22397c61e77ca4</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_ui/financial-accounting-elrcnsfvrc/2017-2018/in-preparing-accounting-records-the-owners-of-a-business-and-6a00aa05db22397c61e77ca5</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_ui/financial-accounting-elrcnsfvrc/2017-2018/alabede-nig-limited-issued-50-000-ordinary-shares-if-1-each-6a00aa05db22397c61e77ca6</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_ui/financial-accounting-elrcnsfvrc/2017-2018/the-accounting-principle-which-states-that-for-every-debit-6a00aa05db22397c61e77ca7</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_ui/financial-accounting-elrcnsfvrc/2017-2018/which-of-the-following-conditions-best-represents-the-net-6a00aa05db22397c61e77ca8</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_ui/financial-accounting-elrcnsfvrc/2017-2018/given-n-capital-at-the-beginning-20-000-drawings-3-000-6a00aa05db22397c61e77ca9</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_ui/financial-accounting-elrcnsfvrc/2017-2018/sundry-debtors-in-the-balance-sheet-of-onoja-bakery-and-sons-6a00aa05db22397c61e77caa</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_ui/financial-accounting-elrcnsfvrc/2017-2018/the-starting-point-for-the-production-of-accounts-from-6a00aa05db22397c61e77cab</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_ui/financial-accounting-elrcnsfvrc/2017-2018/a-factory-cost-excluding-prime-cost-is-6a00aa05db22397c61e77cac</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_ui/financial-accounting-elrcnsfvrc/2015-2016</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_ui/financial-accounting-elrcnsfvrc/2015-2016/partners-share-of-profit-is-credited-to-6a00aa05db22397c61e77c85</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_ui/financial-accounting-elrcnsfvrc/2015-2016/which-of-the-following-is-a-strong-feature-of-partnership-6a00aa05db22397c61e77c86</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_ui/financial-accounting-elrcnsfvrc/2015-2016/a-bond-acknowledging-a-loan-to-a-company-under-the-company-s-6a00aa05db22397c61e77c87</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_ui/financial-accounting-elrcnsfvrc/2015-2016/alabede-nig-limited-issued-50-000-ordinary-shares-if-1-each-6a00aa05db22397c61e77c88</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_ui/financial-accounting-elrcnsfvrc/2015-2016/all-but-one-of-the-following-are-examples-of-capital-6a00aa05db22397c61e77c89</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_ui/financial-accounting-elrcnsfvrc/2015-2016/holders-of-ordinary-shares-do-not-have-the-right-to-6a00aa05db22397c61e77c8a</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_ui/financial-accounting-elrcnsfvrc/2015-2016/in-company-accounts-profit-after-tax-is-shared-in-the-6a00aa05db22397c61e77c8b</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_ui/financial-accounting-elrcnsfvrc/2015-2016/the-amount-set-aside-out-of-profits-earned-by-a-company-6a00aa05db22397c61e77c8c</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_ui/financial-accounting-elrcnsfvrc/2015-2016/which-of-the-following-attracts-a-fixed-rate-of-dividend-6a00aa05db22397c61e77c8d</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_ui/financial-accounting-elrcnsfvrc/2015-2016/which-of-the-following-ratios-gives-an-idea-of-the-liquidity-6a00aa05db22397c61e77c8e</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_ui/financial-accounting-elrcnsfvrc/2015-2016/a-pension-granted-to-any-past-president-or-vice-president-6a00aa05db22397c61e77c8f</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_ui/financial-accounting-elrcnsfvrc/2015-2016/public-sector-accounting-is-practiced-in-6a00aa05db22397c61e77c90</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_ui/financial-accounting-elrcnsfvrc/2015-2016/the-basis-of-accounting-which-eliminates-debtors-and-6a00aa05db22397c61e77c91</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_ui/financial-accounting-elrcnsfvrc/2015-2016/which-of-the-following-is-a-source-of-revenue-to-a-local-6a00aa05db22397c61e77c92</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_ui/financial-accounting-elrcnsfvrc/2015-2016/adama-s-bank-account-showed-an-overdraft-of-n600-on-31st-6a00aa05db22397c61e77c93</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_ui/financial-accounting-elrcnsfvrc/2014-2015</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_ui/financial-accounting-elrcnsfvrc/2014-2015/a-financial-analyst-needs-accounts-information-to-6a00aa05db22397c61e77c6c</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_ui/financial-accounting-elrcnsfvrc/2014-2015/creditors-use-accounting-information-for-the-purpose-of-6a00aa05db22397c61e77c6d</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_ui/financial-accounting-elrcnsfvrc/2014-2015/in-preparing-accounting-records-the-owners-of-a-business-and-6a00aa05db22397c61e77c6e</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_ui/financial-accounting-elrcnsfvrc/2014-2015/one-of-the-major-features-of-bookkeeping-is-that-it-6a00aa05db22397c61e77c6f</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_ui/financial-accounting-elrcnsfvrc/2014-2015/the-accounting-principle-which-states-that-for-every-debit-6a00aa05db22397c61e77c70</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_ui/financial-accounting-elrcnsfvrc/2014-2015/the-art-of-collecting-recording-presenting-and-interpreting-6a00aa05db22397c61e77c71</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_ui/financial-accounting-elrcnsfvrc/2014-2015/the-assumption-that-a-business-has-perpetual-existence-is-6a00aa05db22397c61e77c72</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_ui/financial-accounting-elrcnsfvrc/2014-2015/the-most-important-reason-for-studying-accounting-is-that-6a00aa05db22397c61e77c73</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_ui/financial-accounting-elrcnsfvrc/2014-2015/which-of-the-following-accounting-conventions-suggests-that-6a00aa05db22397c61e77c74</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_ui/financial-accounting-elrcnsfvrc/2014-2015/which-of-the-following-concepts-is-expected-to-hold-when-a-6a00aa05db22397c61e77c75</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_ui/financial-accounting-elrcnsfvrc/2014-2015/a-payment-of-cash-of-n20-to-john-was-entered-on-the-receipt-6a00aa05db22397c61e77c76</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_ui/financial-accounting-elrcnsfvrc/2014-2015/a-sales-day-book-is-used-for-recording-6a00aa05db22397c61e77c77</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_ui/financial-accounting-elrcnsfvrc/2014-2015/a-trial-balance-is-usually-prepared-by-an-accountant-from-6a00aa05db22397c61e77c78</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_ui/financial-accounting-elrcnsfvrc/2014-2015/bola-utc-s-regular-customer-owed-n1000-on-account-of-a-radio-6a00aa05db22397c61e77c79</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_ui/financial-accounting-elrcnsfvrc/2014-2015/books-of-original-entry-are-used-for-6a00aa05db22397c61e77c7a</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_ui/financial-accounting-elrcnsfvrc/2014-2015/if-salary-account-is-debited-instead-of-stationery-account-6a00aa05db22397c61e77c7b</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_ui/financial-accounting-elrcnsfvrc/2014-2015/ledger-account-is-mainly-classified-into-6a00aa05db22397c61e77c7c</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_ui/financial-accounting-elrcnsfvrc/2014-2015/one-major-advantage-of-a-ledger-is-that-it-6a00aa05db22397c61e77c7d</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_ui/financial-accounting-elrcnsfvrc/2014-2015/return-inwards-is-also-known-as-6a00aa05db22397c61e77c7e</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_ui/financial-accounting-elrcnsfvrc/2014-2015/the-account-which-refers-to-the-tangible-assets-of-a-company-6a00aa05db22397c61e77c7f</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_ui/financial-accounting-elrcnsfvrc/2014-2015/the-document-that-is-used-to-acknowledge-the-acceptance-of-6a00aa05db22397c61e77c80</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_ui/financial-accounting-elrcnsfvrc/2014-2015/the-effect-of-payment-of-a-liability-is-that-it-6a00aa05db22397c61e77c81</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_ui/financial-accounting-elrcnsfvrc/2014-2015/the-term-posting-in-accounting-refers-to-6a00aa05db22397c61e77c82</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_ui/financial-accounting-elrcnsfvrc/2014-2015/which-of-the-following-is-not-a-real-account-6a00aa05db22397c61e77c83</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_ui/financial-accounting-elrcnsfvrc/2014-2015/which-of-the-following-is-not-a-revenue-account-6a00aa05db22397c61e77c84</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_ui/financial-accounting-elrcnsfvrc/2013-2014</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_ui/financial-accounting-elrcnsfvrc/2013-2014/which-of-the-following-is-the-basic-accounting-equation-6a00aa05db22397c61e77c53</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_ui/financial-accounting-elrcnsfvrc/2013-2014/a-system-where-a-separate-cash-book-is-maintained-for-small-6a00aa05db22397c61e77c54</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_ui/financial-accounting-elrcnsfvrc/2013-2014/an-analytical-cash-book-is-used-to-6a00aa05db22397c61e77c55</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_ui/financial-accounting-elrcnsfvrc/2013-2014/the-sum-of-money-given-to-a-petty-cashier-out-of-which-small-6a00aa05db22397c61e77c56</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_ui/financial-accounting-elrcnsfvrc/2013-2014/a-rent-of-250-000-was-paid-by-john-to-his-landlord-by-cheque-6a00aa05db22397c61e77c57</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_ui/financial-accounting-elrcnsfvrc/2013-2014/items-in-the-bank-statement-of-a-business-but-not-in-the-6a00aa05db22397c61e77c58</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_ui/financial-accounting-elrcnsfvrc/2013-2014/the-correct-sequence-in-data-processing-is-6a00aa05db22397c61e77c59</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_ui/financial-accounting-elrcnsfvrc/2013-2014/when-a-sum-of-money-appears-on-the-credit-side-of-the-cash-6a00aa05db22397c61e77c5a</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_ui/financial-accounting-elrcnsfvrc/2013-2014/which-of-the-following-is-not-a-data-processing-method-6a00aa05db22397c61e77c5b</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_ui/financial-accounting-elrcnsfvrc/2013-2014/fatima-withdraws-goods-from-the-business-for-personal-use-6a00aa05db22397c61e77c5c</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_ui/financial-accounting-elrcnsfvrc/2013-2014/given-n-net-profit-25-000-cost-of-sales-25-000-sales-85-000-6a00aa05db22397c61e77c5d</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_ui/financial-accounting-elrcnsfvrc/2013-2014/the-objective-of-a-trading-account-is-to-establish-the-6a00aa05db22397c61e77c5e</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_ui/financial-accounting-elrcnsfvrc/2013-2014/the-process-of-allocating-the-cost-of-an-intangible-asset-6a00aa05db22397c61e77c5f</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_ui/financial-accounting-elrcnsfvrc/2013-2014/the-profit-of-a-sole-trader-increases-his-6a00aa05db22397c61e77c60</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_ui/financial-accounting-elrcnsfvrc/2013-2014/the-recording-of-wages-due-but-not-yet-paid-is-an-example-of-6a00aa05db22397c61e77c61</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_ui/financial-accounting-elrcnsfvrc/2013-2014/the-trial-balance-showed-wages-n2-500-and-a-note-stated-that-6a00aa05db22397c61e77c62</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_ui/financial-accounting-elrcnsfvrc/2013-2014/which-of-the-following-is-the-effect-of-an-increase-in-the-6a00aa05db22397c61e77c63</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_ui/financial-accounting-elrcnsfvrc/2013-2014/why-are-adjustments-in-the-profit-loss-account-necessary-6a00aa05db22397c61e77c64</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_ui/financial-accounting-elrcnsfvrc/2013-2014/a-seller-of-vegetables-and-fruits-should-be-encouraged-to-6a00aa05db22397c61e77c65</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_ui/financial-accounting-elrcnsfvrc/2013-2014/stock-valuation-is-useful-because-it-informs-the-sales-6a00aa05db22397c61e77c66</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_ui/financial-accounting-elrcnsfvrc/2013-2014/which-of-the-following-stock-valuation-methods-is-suitable-6a00aa05db22397c61e77c67</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_ui/financial-accounting-elrcnsfvrc/2013-2014/in-the-absence-of-a-sales-day-book-or-sales-account-credit-6a00aa05db22397c61e77c68</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_ui/financial-accounting-elrcnsfvrc/2013-2014/sales-ledger-control-account-contains-the-total-amount-in-6a00aa05db22397c61e77c69</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_ui/financial-accounting-elrcnsfvrc/2013-2014/the-difference-in-the-sales-ledger-control-account-is-6a00aa05db22397c61e77c6a</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_ui/financial-accounting-elrcnsfvrc/2013-2014/the-following-represents-extracts-from-the-trading-account-6a00aa05db22397c61e77c6b</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_ui/financial-accounting-elrcnsfvrc/2012-2013</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_ui/financial-accounting-elrcnsfvrc/2012-2013/the-objective-of-the-purchases-ledger-control-account-is-to-6a00aa05db22397c61e77c3a</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_ui/financial-accounting-elrcnsfvrc/2012-2013/the-principal-use-of-control-accounts-is-to-6a00aa05db22397c61e77c3b</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_ui/financial-accounting-elrcnsfvrc/2012-2013/the-purchases-ledger-control-account-of-a-company-had-an-6a00aa05db22397c61e77c3c</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_ui/financial-accounting-elrcnsfvrc/2012-2013/the-total-of-the-creditors-at-the-beginning-of-the-year-was-6a00aa05db22397c61e77c3d</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_ui/financial-accounting-elrcnsfvrc/2012-2013/tunde-purchased-goods-from-femi-by-cash-worth-n1-000-with-10-6a00aa05db22397c61e77c3e</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_ui/financial-accounting-elrcnsfvrc/2012-2013/which-of-the-following-conditions-best-represents-the-net-6a00aa05db22397c61e77c3f</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_ui/financial-accounting-elrcnsfvrc/2012-2013/given-n-capital-at-the-beginning-20-000-drawings-3-000-6a00aa05db22397c61e77c40</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_ui/financial-accounting-elrcnsfvrc/2012-2013/sundry-debtors-in-the-balance-sheet-of-onoja-bakery-and-sons-6a00aa05db22397c61e77c41</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_ui/financial-accounting-elrcnsfvrc/2012-2013/the-starting-point-for-the-production-of-accounts-from-6a00aa05db22397c61e77c42</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_ui/financial-accounting-elrcnsfvrc/2012-2013/a-factory-cost-excluding-prime-cost-is-6a00aa05db22397c61e77c43</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_ui/financial-accounting-elrcnsfvrc/2012-2013/given-n-prime-cost-220-000-factory-cost-32-000-work-in-6a00aa05db22397c61e77c44</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_ui/financial-accounting-elrcnsfvrc/2012-2013/given-n-direct-material-10-000-direct-labour-5-000-direct-6a00aa05db22397c61e77c45</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_ui/financial-accounting-elrcnsfvrc/2012-2013/the-difference-between-a-trading-account-and-a-manufacturing-6a00aa05db22397c61e77c46</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_ui/financial-accounting-elrcnsfvrc/2012-2013/the-factory-cost-of-goods-produced-is-made-up-of-6a00aa05db22397c61e77c47</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_ui/financial-accounting-elrcnsfvrc/2012-2013/the-following-information-is-provided-for-amusa-company-ltd-6a00aa05db22397c61e77c48</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_ui/financial-accounting-elrcnsfvrc/2012-2013/the-manufacturing-account-is-prepared-to-determine-the-cost-6a00aa05db22397c61e77c49</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_ui/financial-accounting-elrcnsfvrc/2012-2013/subscription-in-arrears-are-6a00aa05db22397c61e77c4a</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_ui/financial-accounting-elrcnsfvrc/2012-2013/where-a-non-profit-organization-prepares-the-accounts-using-6a00aa05db22397c61e77c4b</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_ui/financial-accounting-elrcnsfvrc/2012-2013/departmental-accounts-are-maintained-to-ascertain-the-6a00aa05db22397c61e77c4c</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_ui/financial-accounting-elrcnsfvrc/2012-2013/the-gross-profit-disclosed-in-the-branch-stock-adjustment-6a00aa05db22397c61e77c4d</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_ui/financial-accounting-elrcnsfvrc/2012-2013/a-partnership-on-admitting-a-new-member-revalued-the-6a00aa05db22397c61e77c4e</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_ui/financial-accounting-elrcnsfvrc/2012-2013/adamu-babaji-and-chukwu-are-in-a-partnership-and-they-share-6a00aa05db22397c61e77c4f</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_ui/financial-accounting-elrcnsfvrc/2012-2013/in-a-partnership-business-the-net-profit-serves-as-opening-6a00aa05db22397c61e77c50</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_ui/financial-accounting-elrcnsfvrc/2012-2013/in-the-absence-of-a-partnership-agreement-profits-and-losses-6a00aa05db22397c61e77c51</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/putme_ui/financial-accounting-elrcnsfvrc/2012-2013/interest-on-a-partner-s-drawings-is-debited-to-the-6a00aa05db22397c61e77c52</loc><lastmod>2026-05-10</lastmod></url>
</urlset>