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  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2016/offei-a-petty-trader-sold-goods-for-gh-36-240-the-gross-6a00a9f6db22397c61e5cb4b</loc><lastmod>2026-05-10</lastmod></url>
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  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2016/purchases-of-fixtures-and-fittings-by-a-club-is-recorded-in-6a00a9f6db22397c61e5cb4d</loc><lastmod>2026-05-10</lastmod></url>
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  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2016/where-fixed-capitals-are-maintained-in-a-partnership-share-6a00a9f6db22397c61e5cb4f</loc><lastmod>2026-05-10</lastmod></url>
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  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2016/the-cost-of-goods-returned-by-branch-to-head-office-is-6a00a9f6db22397c61e5cb58</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2016/which-of-the-following-is-a-source-of-local-government-6a00a9f6db22397c61e5cb59</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2016/the-transfer-of-money-from-one-sub-head-to-another-in-the-6a00a9f6db22397c61e5cb5a</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2016/the-total-of-the-discounts-received-column-in-the-three-6a00a9f6db22397c61e5cb5b</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2016/which-of-the-following-expenses-is-apportioned-between-6a00a9f6db22397c61e5cb5c</loc><lastmod>2026-05-10</lastmod></url>
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  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2016/assets-which-are-readily-convertible-into-cash-are-termed-as-6a00a9f6db22397c61e5cb5e</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2016/a-loan-to-a-company-under-the-company-39-s-seal-is-6a00a9f6db22397c61e5cb5f</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2016/debts-that-a-firm-is-unable-to-recover-are-debited-to-bad-6a00a9f6db22397c61e5cb60</loc><lastmod>2026-05-10</lastmod></url>
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  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2016/which-of-the-following-errors-will-affect-the-agreement-of-6a00a9f6db22397c61e5cb63</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2015</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2015/which-of-the-following-describes-a-trial-balance-6a00a9f6db22397c61e5cb00</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2015/which-of-the-following-is-not-a-feature-of-accounting-6a00a9f6db22397c61e5cb01</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2015/which-of-the-following-is-the-equation-for-determining-net-6a00a9f6db22397c61e5cb02</loc><lastmod>2026-05-10</lastmod></url>
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  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2015/goods-returned-to-a-supplier-is-6a00a9f6db22397c61e5cb05</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2015/which-of-the-following-is-not-a-real-account-6a00a9f6db22397c61e5cb06</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2015/the-accounting-ledger-for-goods-sold-on-credit-are-debit-6a00a9f6db22397c61e5cb07</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2015/which-of-the-following-is-not-a-book-of-original-entry-6a00a9f6db22397c61e5cb08</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2015/what-is-a-ledger-entry-for-the-sale-of-plant-and-machinery-6a00a9f6db22397c61e5cb09</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2015/discount-received-account-is-a-6a00a9f6db22397c61e5cb0a</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2015/which-of-the-following-accounts-has-a-credit-balance-6a00a9f6db22397c61e5cb0b</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2015/the-accounting-entry-to-correct-sales-day-book-overcast-is-6a00a9f6db22397c61e5cb0c</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2015/which-of-the-following-expresses-the-accounting-equation-6a00a9f6db22397c61e5cb0d</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2015/when-the-invoice-of-a-customer-is-overcast-the-supplier-will-6a00a9f6db22397c61e5cb0e</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2015/unpresented-cheques-are-cheques-6a00a9f6db22397c61e5cb0f</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2015/use-the-following-information-to-answer-the-questions-below-6a00a9f6db22397c61e5cb10</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2015/use-the-following-information-to-answer-the-questions-below-6a00a9f6db22397c61e5cb11</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2015/use-the-following-information-to-answer-the-questions-below-6a00a9f6db22397c61e5cb12</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2015/the-cost-of-putting-goods-into-a-saleable-condition-is-6a00a9f6db22397c61e5cb13</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2015/which-of-the-following-is-not-a-method-of-depreciating-fixed-6a00a9f6db22397c61e5cb14</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2015/in-preparing-a-profit-and-loss-account-a-decrease-in-6a00a9f6db22397c61e5cb15</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2015/the-process-of-using-sales-ledger-balance-to-cancel-off-6a00a9f6db22397c61e5cb16</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2015/which-of-the-following-items-is-found-in-the-sales-ledger-6a00a9f6db22397c61e5cb17</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2015/the-total-of-the-returns-outwards-journal-is-posted-to-the-6a00a9f6db22397c61e5cb18</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2015/which-of-the-following-is-a-not-revealed-by-a-firm-39-s-6a00a9f6db22397c61e5cb19</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2015/use-the-following-information-to-answer-the-question-below-6a00a9f6db22397c61e5cb1a</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2015/use-the-following-information-to-answer-the-question-below-6a00a9f6db22397c61e5cb1b</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2015/use-the-following-information-to-answer-the-question-below-6a00a9f6db22397c61e5cb1c</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2015/in-the-balance-sheet-of-a-social-club-subscription-owing-is-6a00a9f6db22397c61e5cb1d</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2015/the-accounting-concept-that-allows-the-cost-of-kitchen-6a00a9f6db22397c61e5cb1e</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2015/the-accounting-concept-that-assumes-that-a-business-will-6a00a9f6db22397c61e5cb1f</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2015/the-accounting-concept-that-states-that-a-firm-39-s-6a00a9f6db22397c61e5cb20</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2015/goodwill-is-recognized-in-partnership-accounts-when-6a00a9f6db22397c61e5cb21</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2015/in-which-of-the-following-is-not-stated-in-the-partnership-6a00a9f6db22397c61e5cb22</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2015/in-which-of-the-following-accounts-is-interest-on-partners-6a00a9f6db22397c61e5cb23</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2015/use-the-following-information-to-answer-the-question-below-6a00a9f6db22397c61e5cb24</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2015/use-the-following-information-to-answer-the-question-below-6a00a9f6db22397c61e5cb25</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2015/use-the-following-information-to-answer-the-question-below-6a00a9f6db22397c61e5cb26</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2015/use-the-following-information-to-answer-the-question-below-6a00a9f6db22397c61e5cb27</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2015/the-document-which-sets-out-the-internal-arrangement-for-the-6a00a9f6db22397c61e5cb28</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2015/a-person-who-has-applied-to-purchase-shares-in-a-company-is-6a00a9f6db22397c61e5cb29</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2015/which-of-the-following-expenses-is-allocated-according-to-6a00a9f6db22397c61e5cb2a</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2015/goods-stolen-at-the-branch-is-debited-to-6a00a9f6db22397c61e5cb2b</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2015/which-of-the-following-is-a-source-of-revenue-for-a-local-6a00a9f6db22397c61e5cb2c</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2015/the-instrument-used-to-release-fund-which-the-minister-of-6a00a9f6db22397c61e5cb2d</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2015/which-of-the-following-relates-to-cash-basis-of-accounting-6a00a9f6db22397c61e5cb2e</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2015/which-of-the-following-is-found-on-the-credit-side-of-a-6a00a9f6db22397c61e5cb2f</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2015/which-of-the-following-is-a-spreadsheet-application-6a00a9f6db22397c61e5cb30</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2015/the-quality-of-output-information-depends-on-the-6a00a9f6db22397c61e5cb31</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2014</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2014/the-source-document-used-to-make-entries-in-the-purchase-day-6a00a9f6db22397c61e5cad2</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2014/a-book-that-contains-individual-accounts-of-suppliers-is-the-6a00a9f6db22397c61e5cad3</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2014/in-the-operation-of-an-imprest-of-petty-cash-the-6a00a9f6db22397c61e5cad4</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2014/an-example-of-a-credit-entry-in-a-profit-and-loss-account-is-6a00a9f6db22397c61e5cad5</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2014/which-of-the-following-subsidiary-books-involves-cash-6a00a9f6db22397c61e5cad6</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2014/the-accounting-treatment-for-a-dishonored-cheque-is-debit-6a00a9f6db22397c61e5cad7</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2014/net-turnover-is-referred-to-as-6a00a9f6db22397c61e5cad8</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2014/which-of-the-following-transactions-will-result-in-6a00a9f6db22397c61e5cad9</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2014/purchase-account-is-overcast-by-200-while-wages-account-is-6a00a9f6db22397c61e5cada</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2014/which-of-the-following-is-used-to-record-the-disposal-of-a-6a00a9f6db22397c61e5cadb</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2014/an-error-of-principle-is-made-if-6a00a9f6db22397c61e5cadc</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2014/which-of-the-following-is-entered-in-the-general-journal-6a00a9f6db22397c61e5cadd</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2014/us-the-following-information-to-answer-the-question-given-6a00a9f6db22397c61e5cade</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2014/use-the-information-to-answer-the-question-given-begin-array-6a00a9f6db22397c61e5cadf</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2014/the-purchase-of-ten-ceiling-fans-by-akpan-electronic-6a00a9f6db22397c61e5cae0</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2014/which-of-the-following-accounts-would-appear-in-the-nominal-6a00a9f6db22397c61e5cae1</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2014/net-profit-in-a-business-is-6a00a9f6db22397c61e5cae2</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2014/which-of-the-following-is-not-an-administrative-expenses-in-6a00a9f6db22397c61e5cae3</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2014/which-of-the-following-items-is-not-contained-in-the-6a00a9f6db22397c61e5cae4</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2014/the-accounting-concept-underlying-the-treatment-of-personal-6a00a9f6db22397c61e5cae5</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2014/the-sum-of-direct-cost-in-a-manufacturing-account-is-6a00a9f6db22397c61e5cae6</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2014/when-an-asset-is-sold-the-entries-for-the-accumulated-6a00a9f6db22397c61e5cae7</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2014/a-petty-cash-account-has-an-imprest-of-d28-000-the-account-6a00a9f6db22397c61e5cae8</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2014/in-a-not-for-profit-making-organization-when-the-total-6a00a9f6db22397c61e5cae9</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2014/the-concept-that-states-that-a-business-should-not-lay-claim-6a00a9f6db22397c61e5caea</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2014/when-shares-are-issued-above-their-nominal-value-the-excess-6a00a9f6db22397c61e5caeb</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2014/shares-issued-below-nominal-value-are-referred-to-as-shares-6a00a9f6db22397c61e5caec</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2014/use-the-following-information-to-answer-the-question-given-6a00a9f6db22397c61e5caed</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2014/use-the-following-information-to-answer-the-question-given-6a00a9f6db22397c61e5caee</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2014/use-the-following-information-to-answer-the-question-given-6a00a9f6db22397c61e5caef</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2014/the-accounting-ratio-used-to-measure-the-average-number-of-6a00a9f6db22397c61e5caf0</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2014/when-the-purchase-consideration-exceeds-the-value-of-6a00a9f6db22397c61e5caf1</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2014/the-primary-classification-of-government-expenditure-is-6a00a9f6db22397c61e5caf2</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2014/an-example-of-input-devices-of-a-computer-is-6a00a9f6db22397c61e5caf3</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2014/the-accounting-concept-which-states-that-expenditure-6a00a9f6db22397c61e5caf4</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2014/a-company-made-a-net-profit-of-2-000-000-for-the-year-and-6a00a9f6db22397c61e5caf5</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2014/which-of-the-following-information-is-recorded-in-the-6a00a9f6db22397c61e5caf6</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2014/use-the-information-to-answer-the-question-given-begin-array-6a00a9f6db22397c61e5caf7</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2014/use-the-information-to-answer-the-question-given-begin-array-6a00a9f6db22397c61e5caf8</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2014/subscription-in-advance-is-classified-in-the-balance-sheet-6a00a9f6db22397c61e5caf9</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2014/which-of-the-following-item-is-not-treated-in-the-profit-and-6a00a9f6db22397c61e5cafa</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2014/the-document-prepared-by-a-local-district-government-to-6a00a9f6db22397c61e5cafb</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2014/a-manufacturing-account-is-drawn-up-by-6a00a9f6db22397c61e5cafc</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2014/which-of-the-following-is-not-a-factory-overhead-cost-6a00a9f6db22397c61e5cafd</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2014/a-collection-of-fields-relating-to-one-logically-definable-6a00a9f6db22397c61e5cafe</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2014/the-principle-of-double-entry-bookkeeping-states-that-6a00a9f6db22397c61e5caff</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2013</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2013/the-distinguishing-feature-between-a-two-column-cash-book-is-6a00a9f6db22397c61e5caa2</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2013/the-lodgement-of-business-cash-into-the-business-bank-6a00a9f6db22397c61e5caa3</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2013/which-of-the-following-is-not-a-characteristic-of-trial-6a00a9f6db22397c61e5caa4</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2013/the-capital-of-a-sole-trader-changes-as-a-result-of-6a00a9f6db22397c61e5caa5</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2013/a-credit-balance-is-6a00a9f6db22397c61e5caa6</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2013/the-order-of-financial-accounting-process-involves-i-6a00a9f6db22397c61e5caa7</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2013/a-dishonored-cheque-is-6a00a9f6db22397c61e5caa8</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2013/a-petty-cashier-received-a-float-of-ghc-84-the-imprest-is-6a00a9f6db22397c61e5caa9</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2013/which-of-the-following-is-not-a-book-of-original-entry-6a00a9f6db22397c61e5caaa</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2013/use-the-following-information-begin-array-c-c-hline-text-net-6a00a9f6db22397c61e5caab</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2013/use-the-following-information-to-answer-the-question-given-6a00a9f6db22397c61e5caac</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2013/begin-array-c-c-text-net-profit-60-000-hline-text-total-6a00a9f6db22397c61e5caad</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2013/the-double-entry-principle-states-that-6a00a9f6db22397c61e5caae</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2013/which-of-the-following-is-a-nominal-account-6a00a9f6db22397c61e5caaf</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2013/reserves-account-is-kept-in-the-6a00a9f6db22397c61e5cab0</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2013/the-accumulative-fund-of-a-non-for-profit-making-6a00a9f6db22397c61e5cab1</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2013/a-business-is-treated-as-being-separated-from-owners-this-6a00a9f6db22397c61e5cab2</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2013/which-of-the-following-is-recorded-on-the-debit-side-of-the-6a00a9f6db22397c61e5cab3</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2013/use-the-following-information-to-answer-the-question-given-6a00a9f6db22397c61e5cab4</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2013/use-the-following-information-to-answer-the-question-given-6a00a9f6db22397c61e5cab5</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2013/cash-receipts-and-payments-involving-discounts-are-entered-6a00a9f6db22397c61e5cab6</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2013/the-minimum-number-of-persons-required-to-form-a-partnership-6a00a9f6db22397c61e5cab7</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2013/which-of-the-following-accounts-has-credit-balance-6a00a9f6db22397c61e5cab8</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2013/the-accounting-principle-that-states-that-in-the-preparation-6a00a9f6db22397c61e5cab9</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2013/agreement-between-partners-is-contained-in-the-partnership-6a00a9f6db22397c61e5caba</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2013/a-low-current-ratio-in-business-indicates-that-the-business-6a00a9f6db22397c61e5cabb</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2013/which-of-following-is-a-recurrent-expenditure-in-public-6a00a9f6db22397c61e5cabc</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2013/in-departmental-accounts-administrative-expenses-are-6a00a9f6db22397c61e5cabd</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2013/the-public-account-committee-is-an-organ-of-6a00a9f6db22397c61e5cabe</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2013/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5cabf</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2013/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5cac0</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2013/which-of-the-following-is-not-an-item-on-the-credit-side-of-6a00a9f6db22397c61e5cac1</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2013/when-a-business-is-purchased-from-a-sole-trader-the-excess-6a00a9f6db22397c61e5cac2</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2013/a-set-of-instrument-or-programs-which-controls-the-operation-6a00a9f6db22397c61e5cac3</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2013/the-process-of-detecting-tracing-and-eliminating-errors-in-a-6a00a9f6db22397c61e5cac4</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2013/the-process-of-detecting-tracing-and-eliminating-errors-in-a-6a00a9f6db22397c61e5cac5</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2013/the-process-of-detecting-tracing-and-eliminating-errors-in-a-6a00a9f6db22397c61e5cac6</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2013/when-the-going-concern-concept-is-no-longer-applicable-the-6a00a9f6db22397c61e5cac7</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2013/in-a-non-for-profit-making-organization-the-cash-book-is-6a00a9f6db22397c61e5cac8</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2013/which-of-the-following-relates-to-the-essence-of-partnership-6a00a9f6db22397c61e5cac9</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2013/the-basic-assumption-which-underline-the-preparation-of-6a00a9f6db22397c61e5caca</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2013/upon-the-dissolution-of-partnership-business-the-party-to-be-6a00a9f6db22397c61e5cacb</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2013/which-of-the-following-is-not-part-of-prime-cost-of-6a00a9f6db22397c61e5cacc</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2013/at-the-end-of-trading-period-cost-of-goods-sold-is-debited-6a00a9f6db22397c61e5cacd</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2013/stock-account-is-a-type-of-6a00a9f6db22397c61e5cace</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2013/excess-of-current-assets-over-current-liabilities-is-6a00a9f6db22397c61e5cacf</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2013/a-statement-showing-a-trader-39-s-financial-position-as-at-a-6a00a9f6db22397c61e5cad0</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2013/a-trading-account-is-prepared-to-disclose-the-6a00a9f6db22397c61e5cad1</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2012</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2012/the-objectively-of-accounting-information-is-enable-users-to-6a00a9f6db22397c61e5ca73</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2012/trade-discounts-are-given-for-6a00a9f6db22397c61e5ca74</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2012/when-closing-stock-is-overstated-it-would-reduce-6a00a9f6db22397c61e5ca75</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2012/which-of-the-following-is-not-a-source-document-6a00a9f6db22397c61e5ca76</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2012/a-fixed-assets-fully-written-down-by-a-trader-is-now-6a00a9f6db22397c61e5ca77</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2012/which-of-the-following-is-a-book-of-ordinary-entry-6a00a9f6db22397c61e5ca78</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2012/a-balance-sheet-shows-only-6a00a9f6db22397c61e5ca79</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2012/the-process-of-entering-transaction-from-one-book-to-another-6a00a9f6db22397c61e5ca7a</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2012/which-of-the-following-is-a-trading-account-item-6a00a9f6db22397c61e5ca7b</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2012/the-addition-of-prime-cost-and-factory-overhead-is-6a00a9f6db22397c61e5ca7c</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2012/capital-receipt-is-collected-6a00a9f6db22397c61e5ca7d</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2012/which-of-the-following-is-an-example-of-factory-overheads-6a00a9f6db22397c61e5ca7e</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2012/osa-started-business-with-le-40-000-cash-the-accounting-6a00a9f6db22397c61e5ca7f</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2012/branch-stock-account-is-used-to-determine-the-6a00a9f6db22397c61e5ca80</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2012/the-name-given-to-a-budget-in-public-service-accounting-is-6a00a9f6db22397c61e5ca81</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2012/which-of-the-following-is-not-prepared-by-a-partnership-6a00a9f6db22397c61e5ca82</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2012/a-partner-who-only-makes-capital-contribution-but-does-not-6a00a9f6db22397c61e5ca83</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2012/which-of-the-following-is-a-component-of-prime-cost-6a00a9f6db22397c61e5ca84</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2012/the-concept-which-establishes-the-rule-for-the-periodic-6a00a9f6db22397c61e5ca85</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2012/rent-accrued-in-2009-was-d140-in-2010-d900-was-paid-while-6a00a9f6db22397c61e5ca86</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2012/which-of-the-following-is-not-an-input-device-6a00a9f6db22397c61e5ca87</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2012/the-equivalent-of-income-and-expenditure-account-in-a-6a00a9f6db22397c61e5ca88</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2012/the-term-used-to-denote-the-capital-of-a-not-for-profit-6a00a9f6db22397c61e5ca89</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2012/the-portion-of-authorized-capital-that-has-been-allotted-to-6a00a9f6db22397c61e5ca8a</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2012/partners-whose-liabilities-are-restricted-to-their-financial-6a00a9f6db22397c61e5ca8b</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2012/if-creditors-at-1-1-10-were-le-3-000-creditors-at-31-12-10-6a00a9f6db22397c61e5ca8c</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2012/which-of-the-following-is-not-found-in-the-personal-ledger-6a00a9f6db22397c61e5ca8d</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2012/the-sales-ledger-control-account-is-also-referred-to-as-6a00a9f6db22397c61e5ca8e</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2012/an-increases-in-the-provision-for-doubtful-debts-results-is-6a00a9f6db22397c61e5ca8f</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2012/share-of-3-nominal-value-were-issued-at-a-price-4-the-6a00a9f6db22397c61e5ca90</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2012/which-of-the-following-errors-affects-the-agreement-of-a-6a00a9f6db22397c61e5ca91</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2012/the-excess-of-value-of-assets-over-the-purchase-6a00a9f6db22397c61e5ca92</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2012/which-of-the-following-is-not-the-purpose-of-a-control-6a00a9f6db22397c61e5ca93</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2012/which-of-the-following-is-not-part-of-the-central-processing-6a00a9f6db22397c61e5ca94</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2012/the-double-entry-to-record-the-proceeds-on-disposal-of-6a00a9f6db22397c61e5ca95</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2012/which-of-the-following-is-a-form-of-memorandum-of-6a00a9f6db22397c61e5ca96</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2012/an-underwriter-for-a-company-s-share-is-paid-6a00a9f6db22397c61e5ca97</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2012/administrative-selling-and-distribution-expenses-in-a-6a00a9f6db22397c61e5ca98</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2012/which-of-the-following-is-not-a-revenue-to-a-local-6a00a9f6db22397c61e5ca99</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2012/which-of-the-following-is-not-an-item-in-the-profit-and-loss-6a00a9f6db22397c61e5ca9a</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2012/a-loss-made-on-the-disposal-of-a-fixed-assets-is-debited-to-6a00a9f6db22397c61e5ca9b</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2012/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5ca9c</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2012/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5ca9d</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2012/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5ca9e</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2012/begin-array-c-c-le-hline-text-construction-and-hospital-6a00a9f6db22397c61e5ca9f</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2012/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5caa0</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2012/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5caa1</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2011</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2011/the-two-fundamental-books-of-accounting-are-6a00a9f6db22397c61e5ca44</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2011/which-of-the-following-is-a-capital-expenditure-6a00a9f6db22397c61e5ca45</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2011/expenses-accured-at-the-end-of-the-accounting-year-is-6a00a9f6db22397c61e5ca46</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2011/another-name-for-owner-s-equity-is-6a00a9f6db22397c61e5ca47</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2011/the-reduction-in-value-of-goodwill-is-6a00a9f6db22397c61e5ca48</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2011/which-of-the-following-is-not-recorded-in-a-partnership-6a00a9f6db22397c61e5ca49</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2011/when-a-transaction-is-completely-left-out-from-the-books-it-6a00a9f6db22397c61e5ca4a</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2011/which-of-the-following-is-not-a-subsidiary-book-6a00a9f6db22397c61e5ca4b</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2011/in-departmental-accounts-rent-is-appointed-on-the-basis-of-6a00a9f6db22397c61e5ca4c</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2011/which-of-the-following-errors-will-affect-the-totals-of-a-6a00a9f6db22397c61e5ca4d</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2011/the-document-used-in-government-accounting-to-shoe-evidence-6a00a9f6db22397c61e5ca4e</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2011/okoro-and-osula-are-in-partnership-sharing-profits-and-6a00a9f6db22397c61e5ca4f</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2011/okoro-and-osula-are-in-partnership-sharing-profits-and-6a00a9f6db22397c61e5ca50</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2011/okoro-and-osula-are-in-partnership-sharing-profits-and-6a00a9f6db22397c61e5ca51</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2011/which-of-the-following-is-a-subsidiary-book-6a00a9f6db22397c61e5ca52</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2011/goods-returned-by-the-buyer-is-recorded-in-the-seller-s-book-6a00a9f6db22397c61e5ca53</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2011/the-method-of-ascertaining-capital-from-income-record-is-by-6a00a9f6db22397c61e5ca54</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2011/a-petty-cashier-operates-with-an-imprest-of-d1-000-per-week-6a00a9f6db22397c61e5ca55</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2011/accumulated-fund-is-also-referred-to-as-6a00a9f6db22397c61e5ca56</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2011/subscriptions-owed-by-members-of-a-club-is-a-an-6a00a9f6db22397c61e5ca57</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2011/the-document-from-which-entries-are-transferred-to-the-6a00a9f6db22397c61e5ca58</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2011/prime-cost-is-derived-by-adding-i-cost-of-raw-materials-6a00a9f6db22397c61e5ca59</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2011/a-bookkeeper-debited-motor-vehicle-account-instead-of-motor-6a00a9f6db22397c61e5ca5a</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2011/john-received-a-cheque-from-dawda-a-debtor-in-payment-for-6a00a9f6db22397c61e5ca5b</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2011/the-total-value-received-by-company-as-consideration-for-6a00a9f6db22397c61e5ca5c</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2011/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5ca5d</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2011/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5ca5e</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2011/the-going-concern-concept-assumes-that-6a00a9f6db22397c61e5ca5f</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2011/the-first-calculating-machine-in-data-processing-was-6a00a9f6db22397c61e5ca60</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2011/which-of-the-following-is-not-a-purpose-for-which-share-6a00a9f6db22397c61e5ca61</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2011/a-debenture-is-6a00a9f6db22397c61e5ca62</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2011/the-concept-which-deals-with-the-exclusion-of-trivial-items-6a00a9f6db22397c61e5ca63</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2011/which-of-the-following-is-not-an-example-of-capital-reserve-6a00a9f6db22397c61e5ca64</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2011/goods-sent-to-branch-are-recorded-in-the-head-office-s-books-6a00a9f6db22397c61e5ca65</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2011/computer-memory-sizes-are-measured-in-6a00a9f6db22397c61e5ca66</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2011/rent-owed-by-a-department-is-treated-in-the-balance-sheet-as-6a00a9f6db22397c61e5ca67</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2011/when-shares-are-issued-to-the-public-and-the-issuing-company-6a00a9f6db22397c61e5ca68</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2011/the-diagrammatic-representation-of-the-workings-of-the-6a00a9f6db22397c61e5ca69</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2011/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5ca6a</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2011/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5ca6b</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2011/the-process-of-recording-financial-transactions-of-6a00a9f6db22397c61e5ca6c</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2011/the-bank-statement-shows-a-debit-balance-of-le-475-after-the-6a00a9f6db22397c61e5ca6d</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2011/the-business-entity-concept-6a00a9f6db22397c61e5ca6e</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2011/which-of-the-following-is-not-used-in-public-accounting-6a00a9f6db22397c61e5ca6f</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2011/the-concept-which-states-that-assets-are-not-to-be-recorded-6a00a9f6db22397c61e5ca70</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2011/provision-for-depreciation-on-delivery-van-is-charged-to-6a00a9f6db22397c61e5ca71</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2011/which-of-the-following-date-lines-is-correct-for-a-profit-6a00a9f6db22397c61e5ca72</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2010</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2010/which-of-the-following-is-not-an-external-user-of-accounting-6a00a9f6db22397c61e5ca16</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2010/a-trial-balance-is-prepared-to-6a00a9f6db22397c61e5ca17</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2010/which-of-the-following-is-the-reason-why-a-seller-allows-a-6a00a9f6db22397c61e5ca18</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2010/a-ledger-is-a-6a00a9f6db22397c61e5ca19</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2010/which-of-the-following-is-not-found-in-a-trial-balance-6a00a9f6db22397c61e5ca1a</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2010/use-the-following-information-to-answer-the-question-given-6a00a9f6db22397c61e5ca1b</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2010/use-the-following-information-to-answer-the-question-given-6a00a9f6db22397c61e5ca1c</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2010/use-the-following-information-to-answer-the-question-given-6a00a9f6db22397c61e5ca1d</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2010/where-a-wrong-figure-occurs-in-only-one-account-with-the-6a00a9f6db22397c61e5ca1e</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2010/which-of-the-following-is-added-to-the-proprietor-s-capital-6a00a9f6db22397c61e5ca1f</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2010/the-balance-in-a-sales-ledger-counter-account-indicates-the-6a00a9f6db22397c61e5ca20</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2010/a-temporary-difference-of-bank-occurs-in-only-one-account-6a00a9f6db22397c61e5ca21</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2010/in-the-preparation-of-bank-reconciliation-statement-cheque-6a00a9f6db22397c61e5ca22</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2010/which-of-the-following-in-the-found-in-the-general-ledger-6a00a9f6db22397c61e5ca23</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2010/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5ca24</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2010/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5ca25</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2010/sales-was-d12-500-total-expenses-was-d2-500-and-net-profit-6a00a9f6db22397c61e5ca26</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2010/which-of-the-following-is-the-equivalent-of-the-receipts-6a00a9f6db22397c61e5ca27</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2010/subscriptions-received-in-advance-are-6a00a9f6db22397c61e5ca28</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2010/where-records-maintained-are-inadequate-to-facilitate-the-6a00a9f6db22397c61e5ca29</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2010/bad-debts-written-off-is-shown-as-6a00a9f6db22397c61e5ca2a</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2010/the-balance-of-the-sales-ledger-control-account-represents-6a00a9f6db22397c61e5ca2b</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2010/use-the-following-information-to-answer-given-question-begin-6a00a9f6db22397c61e5ca2c</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2010/use-the-following-information-to-answer-given-question-begin-6a00a9f6db22397c61e5ca2d</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2010/use-the-following-information-to-answer-given-question-begin-6a00a9f6db22397c61e5ca2e</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2010/the-accounting-principle-that-states-that-insignificant-6a00a9f6db22397c61e5ca2f</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2010/the-realization-concept-states-that-6a00a9f6db22397c61e5ca30</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2010/where-fixed-capitals-are-maintained-partners-drawings-are-6a00a9f6db22397c61e5ca31</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2010/the-method-that-provides-a-reliable-a-reliable-check-upon-6a00a9f6db22397c61e5ca32</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2010/a-partners-whose-liability-goes-beyond-his-capital-is-known-6a00a9f6db22397c61e5ca33</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2010/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5ca34</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2010/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5ca35</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2010/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5ca36</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2010/carriage-inwards-is-shown-on-he-6a00a9f6db22397c61e5ca37</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2010/the-accounting-treatment-when-goods-are-sent-to-branch-at-a-6a00a9f6db22397c61e5ca38</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2010/the-document-prepared-for-the-disbursement-of-government-6a00a9f6db22397c61e5ca39</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2010/a-financial-plan-of-action-expressed-in-monetary-terms-is-a-6a00a9f6db22397c61e5ca3a</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2010/which-of-the-following-reserves-is-not-used-for-bonus-shares-6a00a9f6db22397c61e5ca3b</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2010/when-shares-are-sold-at-par-it-means-they-are-issued-at-6a00a9f6db22397c61e5ca3c</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2010/which-of-the-following-does-not-form-part-of-shareholders-6a00a9f6db22397c61e5ca3d</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2010/on-1-7-07-a-trader-owed-wages-of-le-2-000-during-the-year-6a00a9f6db22397c61e5ca3e</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2010/the-collection-and-organization-of-data-is-6a00a9f6db22397c61e5ca3f</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2010/on-1-7-07-a-trader-owed-wages-of-le-2-000-during-the-year-6a00a9f6db22397c61e5ca40</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2010/money-receiving-from-a-customer-is-recorded-in-the-customer-6a00a9f6db22397c61e5ca41</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2010/the-amount-for-which-a-business-is-sold-is-that-6a00a9f6db22397c61e5ca42</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2010/which-of-the-following-is-a-prime-cost-6a00a9f6db22397c61e5ca43</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2009</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2009/which-of-the-following-books-of-original-entry-is-used-to-6a00a9f6db22397c61e5c9e4</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2009/as-a-basis-for-assessing-future-usage-fixed-assets-are-shown-6a00a9f6db22397c61e5c9e5</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2009/in-the-absence-of-an-agreement-partners-share-profits-6a00a9f6db22397c61e5c9e6</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2009/subscription-prepared-by-members-is-recorded-in-the-balance-6a00a9f6db22397c61e5c9e7</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2009/the-reduction-in-value-of-an-intangible-asset-is-6a00a9f6db22397c61e5c9e8</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2009/which-of-the-following-is-not-part-of-the-cost-of-production-6a00a9f6db22397c61e5c9e9</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2009/rent-is-apportioned-each-department-on-the-basis-of-6a00a9f6db22397c61e5c9ea</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2009/a-document-which-acknowledge-that-a-company-owes-a-person-a-6a00a9f6db22397c61e5c9eb</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2009/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c9ec</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2009/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c9ed</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2009/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c9ee</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2009/financial-statements-do-not-a-disclose-all-information-users-6a00a9f6db22397c61e5c9ef</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2009/which-of-the-following-is-not-a-source-of-revenue-for-local-6a00a9f6db22397c61e5c9f0</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2009/a-difference-between-the-debit-and-credit-totals-in-a-trial-6a00a9f6db22397c61e5c9f1</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2009/a-three-column-cash-book-contains-column-for-6a00a9f6db22397c61e5c9f2</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2009/the-total-debtors-account-of-trading-concern-is-n13-000-out-6a00a9f6db22397c61e5c9f3</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2009/which-of-the-following-is-not-part-of-factory-overhead-6a00a9f6db22397c61e5c9f4</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2009/cost-of-extension-to-a-factory-building-is-classified-as-6a00a9f6db22397c61e5c9f5</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2009/which-of-the-following-does-not-appear-in-a-bank-statement-6a00a9f6db22397c61e5c9f6</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2009/the-purchase-of-a-typewriter-for-office-use-for-2-000-is-6a00a9f6db22397c61e5c9f7</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2009/the-document-making-a-public-offer-for-he-sale-of-a-company-6a00a9f6db22397c61e5c9f8</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2009/programs-installed-in-computers-to-facilitate-processing-of-6a00a9f6db22397c61e5c9f9</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2009/in-a-not-for-profit-making-organization-the-excess-of-income-6a00a9f6db22397c61e5c9fa</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2009/the-authorized-capital-of-city-entertainment-company-is-made-6a00a9f6db22397c61e5c9fb</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2009/the-authorized-capital-of-city-entertainment-company-is-made-6a00a9f6db22397c61e5c9fc</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2009/the-authorized-capital-of-city-entertainment-company-is-made-6a00a9f6db22397c61e5c9fd</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2009/the-petty-cash-book-has-6a00a9f6db22397c61e5c9fe</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2009/credit-sales-was-debited-to-a-akpan-instead-of-b-akpan-this-6a00a9f6db22397c61e5c9ff</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2009/a-motor-car-costing-d100-000-was-depreciated-at-20-per-annum-6a00a9f6db22397c61e5ca00</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2009/a-motor-car-costing-d100-000-was-depreciated-at-20-per-annum-6a00a9f6db22397c61e5ca01</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2009/a-service-which-a-firm-has-enjoyed-but-has-not-yet-been-paid-6a00a9f6db22397c61e5ca02</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2009/which-of-the-following-is-not-part-of-the-double-entry-6a00a9f6db22397c61e5ca03</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2009/in-the-balance-sheet-the-balance-on-the-provision-for-6a00a9f6db22397c61e5ca04</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2009/s-sule-sets-aside-from-his-private-funds-20-000-is-referred-6a00a9f6db22397c61e5ca05</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2009/an-article-cost-n1-800-and-is-sold-at-a-gross-profit-of-20-6a00a9f6db22397c61e5ca06</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2009/which-of-the-following-are-personal-accounts-i-wages-ii-6a00a9f6db22397c61e5ca07</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2009/prepayment-is-treated-in-the-balance-sheet-of-firm-as-a-6a00a9f6db22397c61e5ca08</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2009/which-of-the-following-is-found-in-a-sales-ledger-account-6a00a9f6db22397c61e5ca09</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2009/the-authority-of-the-accountant-general-to-disburse-from-6a00a9f6db22397c61e5ca0a</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2009/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5ca0b</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2009/the-depreciation-on-plant-acquired-by-a-manufacturing-6a00a9f6db22397c61e5ca0c</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2009/as-evidence-of-payment-to-a-government-treasury-revenue-6a00a9f6db22397c61e5ca0d</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2009/hardware-in-data-processing-refers-to-6a00a9f6db22397c61e5ca0e</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2009/which-of-the-following-is-a-self-balancing-account-6a00a9f6db22397c61e5ca0f</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2009/a-medium-of-imputing-data-into-the-computer-is-through-the-6a00a9f6db22397c61e5ca10</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2009/which-of-the-following-is-debited-to-partner-s-current-6a00a9f6db22397c61e5ca11</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2009/abu-a-debtor-to-dania-owed-10-500-at-the-start-of-the-month-6a00a9f6db22397c61e5ca12</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2009/abu-a-debtor-to-dania-owed-10-500-at-the-start-of-the-month-6a00a9f6db22397c61e5ca13</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2009/a-debenture-holder-is-a-6a00a9f6db22397c61e5ca14</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2009/a-stock-as-a-form-of-capital-of-a-company-comprises-6a00a9f6db22397c61e5ca15</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2008</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2008/which-of-the-following-is-the-basis-accounting-equation-6a00a9f6db22397c61e5c9b2</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2008/a-sales-day-book-is-used-for-recording-6a00a9f6db22397c61e5c9b3</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2008/an-analytical-cash-book-is-used-to-6a00a9f6db22397c61e5c9b4</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2008/which-of-the-following-concepts-is-exposed-to-hold-when-a-6a00a9f6db22397c61e5c9b5</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2008/in-a-partnership-business-the-net-profit-serves-as-opening-6a00a9f6db22397c61e5c9b6</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2008/which-of-the-following-is-the-effect-of-an-increase-in-the-6a00a9f6db22397c61e5c9b7</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2008/in-the-preparation-of-manufacturing-accounts-prime-cost-plus-6a00a9f6db22397c61e5c9b8</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2008/returns-inwards-is-also-called-6a00a9f6db22397c61e5c9b9</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2008/tale-ltd-has-100-000-ordinary-shares-of-1-each-and-60-000-5-6a00a9f6db22397c61e5c9ba</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2008/tale-ltd-has-100-000-ordinary-shares-of-1-each-and-60-000-5-6a00a9f6db22397c61e5c9bb</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2008/which-of-the-following-is-not-a-characteristic-of-a-computer-6a00a9f6db22397c61e5c9bc</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2008/tale-ltd-has-100-000-ordinary-shares-of-1-each-and-60-000-5-6a00a9f6db22397c61e5c9bd</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2008/final-accounts-of-a-not-for-profit-making-organization-is-6a00a9f6db22397c61e5c9be</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2008/which-of-the-following-is-a-debit-entry-in-debtors-control-6a00a9f6db22397c61e5c9bf</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2008/which-of-the-following-is-not-a-debit-item-in-a-partnership-6a00a9f6db22397c61e5c9c0</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2008/use-the-following-information-begin-array-c-c-hline-text-6a00a9f6db22397c61e5c9c1</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2008/use-the-following-information-begin-array-c-c-hline-text-6a00a9f6db22397c61e5c9c2</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2008/which-of-the-following-is-not-a-debit-item-in-partners-6a00a9f6db22397c61e5c9c3</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2008/the-difference-between-factory-cost-of-goods-produced-and-6a00a9f6db22397c61e5c9c4</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2008/which-of-the-following-is-not-an-item-in-the-appropriation-6a00a9f6db22397c61e5c9c5</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2008/the-purchase-of-furniture-an-asset-to-the-company-was-6a00a9f6db22397c61e5c9c6</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2008/which-of-the-following-terms-is-not-used-to-describe-the-6a00a9f6db22397c61e5c9c7</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2008/a-cash-payment-of-85-to-regina-was-entered-in-the-books-as-6a00a9f6db22397c61e5c9c8</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2008/use-the-following-information-begin-array-c-c-le-hline-text-6a00a9f6db22397c61e5c9c9</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2008/use-the-following-information-begin-array-c-c-le-hline-text-6a00a9f6db22397c61e5c9ca</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2008/use-the-following-information-begin-array-c-c-le-hline-text-6a00a9f6db22397c61e5c9cb</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2008/the-class-of-shares-to-which-payment-of-dividend-depends-on-6a00a9f6db22397c61e5c9cc</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2008/payment-for-shares-in-installments-is-done-by-means-of-6a00a9f6db22397c61e5c9cd</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2008/mark-up-on-goods-sent-to-branch-are-recorded-in-the-books-by-6a00a9f6db22397c61e5c9ce</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2008/which-of-the-following-s-not-part-of-cost-of-production-6a00a9f6db22397c61e5c9cf</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2008/which-of-the-following-is-not-a-subsidiary-book-6a00a9f6db22397c61e5c9d0</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2008/use-the-following-information-begin-array-c-c-d-hline-text-6a00a9f6db22397c61e5c9d1</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2008/use-the-following-information-begin-array-c-c-d-hline-text-6a00a9f6db22397c61e5c9d2</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2008/in-bank-reconciliation-when-a-cash-book-shows-a-credit-6a00a9f6db22397c61e5c9d3</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2008/when-provision-is-made-for-doubtful-doubt-the-accounting-6a00a9f6db22397c61e5c9d4</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2008/an-approach-for-discovering-missing-figures-in-incomplete-6a00a9f6db22397c61e5c9d5</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2008/a-merchant-paid-180-000-on-rent-for-18-months-bu-charged-120-6a00a9f6db22397c61e5c9d6</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2008/which-of-the-following-is-an-advantage-of-the-imprest-system-6a00a9f6db22397c61e5c9d7</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2008/henik-plc-has-departments-a-and-b-and-has-made-the-following-6a00a9f6db22397c61e5c9d8</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2008/henik-plc-has-departments-a-and-b-and-has-made-the-following-6a00a9f6db22397c61e5c9d9</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2008/the-entries-to-record-goods-bought-for-cash-are-debit-6a00a9f6db22397c61e5c9da</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2008/carriage-inwards-is-posted-to-6a00a9f6db22397c61e5c9db</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2008/repairs-to-air-conditioners-was-debited-to-office-equipment-6a00a9f6db22397c61e5c9dc</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2008/the-practice-of-identifying-with-one-constant-approach-where-6a00a9f6db22397c61e5c9dd</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2008/which-of-the-following-is-a-storage-device-6a00a9f6db22397c61e5c9de</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2008/trade-creditors-personal-accounts-are-found-in-the-6a00a9f6db22397c61e5c9df</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2008/which-of-the-following-is-a-norminal-account-6a00a9f6db22397c61e5c9e0</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2008/which-of-the-following-is-not-an-instrument-for-controlling-6a00a9f6db22397c61e5c9e1</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2008/use-the-following-to-answer-the-given-question-begin-array-c-6a00a9f6db22397c61e5c9e2</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2008/use-the-following-to-answer-the-given-question-begin-array-c-6a00a9f6db22397c61e5c9e3</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2007</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2007/the-manufacturing-account-is-prepared-to-determine-the-cost-6a00a9f6db22397c61e5c97f</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2007/factory-costs-excluding-prime-cost-is-6a00a9f6db22397c61e5c980</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2007/an-example-of-direct-expenses-is-6a00a9f6db22397c61e5c981</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2007/which-of-the-following-is-not-shown-in-the-trial-balance-6a00a9f6db22397c61e5c982</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2007/financial-accounting-information-is-for-6a00a9f6db22397c61e5c983</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2007/which-of-the-following-statements-is-not-true-6a00a9f6db22397c61e5c984</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2007/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c985</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2007/adobaw-extracted-a-trial-balance-on-31st-december-2005-and-6a00a9f6db22397c61e5c986</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2007/a-debit-entry-in-the-cash-account-and-a-corresponding-credit-6a00a9f6db22397c61e5c987</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2007/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c988</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2007/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c989</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2007/the-total-of-the-sales-journal-is-posted-to-the-6a00a9f6db22397c61e5c98a</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2007/a-rent-12-000-was-paid-by-taiwo-to-his-landlord-by-cheque-6a00a9f6db22397c61e5c98b</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2007/the-sum-of-money-given-to-a-petty-cashier-out-of-which-small-6a00a9f6db22397c61e5c98c</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2007/the-total-of-the-discount-from-creditors-is-transferred-to-6a00a9f6db22397c61e5c98d</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2007/the-total-of-the-discounts-is-transferred-to-6a00a9f6db22397c61e5c98e</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2007/the-profit-of-sole-trader-increases-his-6a00a9f6db22397c61e5c98f</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2007/use-following-information-to-answer-the-given-begin-array-c-6a00a9f6db22397c61e5c990</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2007/use-following-information-to-answer-the-given-begin-array-c-6a00a9f6db22397c61e5c991</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2007/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c992</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2007/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c993</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2007/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c994</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2007/which-of-the-following-is-not-a-cause-of-depreciation-6a00a9f6db22397c61e5c995</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2007/items-on-the-left-hand-side-of-a-total-debtors-account-are-6a00a9f6db22397c61e5c996</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2007/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c997</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2007/the-cost-price-of-a-book-is-le-9-000-and-the-selling-price-6a00a9f6db22397c61e5c998</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2007/in-single-entry-and-incomplete-records-the-net-assets-method-6a00a9f6db22397c61e5c999</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2007/the-assumption-that-a-business-has-perpetual-existence-is-6a00a9f6db22397c61e5c99a</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2007/youngsters-club-has-a-membership-of-115-persons-each-member-6a00a9f6db22397c61e5c99b</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2007/youngsters-club-has-a-membership-of-115-persons-each-member-6a00a9f6db22397c61e5c99c</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2007/youngsters-club-has-a-membership-of-115-persons-each-member-6a00a9f6db22397c61e5c99d</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2007/the-accounting-principle-which-states-that-for-every-debit-6a00a9f6db22397c61e5c99e</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2007/which-of-the-following-is-not-an-accounting-convention-6a00a9f6db22397c61e5c99f</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2007/in-the-absence-of-partnership-agreement-profits-and-losses-6a00a9f6db22397c61e5c9a0</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2007/which-of-the-following-formulae-is-used-to-calculate-stock-6a00a9f6db22397c61e5c9a1</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2007/which-of-the-following-bases-of-accounting-does-not-make-6a00a9f6db22397c61e5c9a2</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2007/use-the-following-to-answer-the-given-question-begin-array-c-6a00a9f6db22397c61e5c9a3</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2007/use-the-following-to-answer-the-given-question-begin-array-c-6a00a9f6db22397c61e5c9a4</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2007/use-the-following-to-answer-the-given-question-begin-array-c-6a00a9f6db22397c61e5c9a5</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2007/which-of-the-following-is-not-used-for-determining-working-6a00a9f6db22397c61e5c9a6</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2007/in-the-absence-of-partnership-agreement-a-loan-by-a-partner-6a00a9f6db22397c61e5c9a7</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2007/which-of-the-following-is-not-a-data-processing-method-6a00a9f6db22397c61e5c9a8</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2007/the-correct-sequence-in-data-processing-is-6a00a9f6db22397c61e5c9a9</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2007/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c9aa</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2007/the-maximum-amount-which-a-company-is-allowed-to-raise-6a00a9f6db22397c61e5c9ab</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2007/the-double-entry-in-the-books-to-write-off-goodwill-is-6a00a9f6db22397c61e5c9ac</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2007/holder-of-ordinary-shares-do-not-have-the-right-to-6a00a9f6db22397c61e5c9ad</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2007/which-of-the-following-is-not-a-real-account-6a00a9f6db22397c61e5c9ae</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2007/an-example-of-capital-gain-s-6a00a9f6db22397c61e5c9af</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2007/which-of-the-following-attracts-a-fixed-rate-of-dividend-6a00a9f6db22397c61e5c9b0</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2007/which-of-the-following-is-a-source-of-revenue-to-a-local-6a00a9f6db22397c61e5c9b1</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2006</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2006/the-art-of-collecting-recording-presenting-and-interpreting-6a00a9f6db22397c61e5c94e</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2006/the-depreciation-method-in-which-the-number-of-years-of-the-6a00a9f6db22397c61e5c94f</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2006/a-system-where-a-separate-cash-book-is-maintained-for-small-6a00a9f6db22397c61e5c950</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2006/public-sector-accounting-is-practiced-in-6a00a9f6db22397c61e5c951</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2006/a-book-that-contains-the-account-for-the-financial-6a00a9f6db22397c61e5c952</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2006/a-sales-ledger-contains-6a00a9f6db22397c61e5c953</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2006/the-basis-of-accounting-which-eliminates-debtors-and-6a00a9f6db22397c61e5c954</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2006/which-of-the-following-is-not-a-revenue-account-6a00a9f6db22397c61e5c955</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2006/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c956</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2006/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c957</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2006/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c958</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2006/a-customers-who-returns-goods-to-the-supplier-because-they-6a00a9f6db22397c61e5c959</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2006/cross-referencing-among-different-books-of-accounts-is-6a00a9f6db22397c61e5c95a</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2006/in-company-accounts-profit-after-tax-is-shared-in-the-6a00a9f6db22397c61e5c95b</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2006/which-of-the-following-is-not-a-source-of-revenue-to-a-6a00a9f6db22397c61e5c95c</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2006/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c95d</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2006/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c95e</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2006/whatever-is-fed-into-the-computer-is-exactly-what-would-be-6a00a9f6db22397c61e5c95f</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2006/bank-reconciliation-statement-reconciles-6a00a9f6db22397c61e5c960</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2006/the-unit-which-keeps-government-s-books-of-accounts-is-the-6a00a9f6db22397c61e5c961</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2006/a-customers-who-returns-goods-to-the-supplier-because-they-6a00a9f6db22397c61e5c962</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2006/which-of-the-following-is-not-a-debit-item-in-a-partnership-6a00a9f6db22397c61e5c963</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2006/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c964</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2006/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c965</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2006/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c966</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2006/revenue-is-recognized-in-the-profit-and-loss-account-as-soon-6a00a9f6db22397c61e5c967</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2006/a-business-unit-is-assumed-to-operate-into-foreseeable-6a00a9f6db22397c61e5c968</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2006/which-of-the-following-is-not-used-in-solving-problems-of-6a00a9f6db22397c61e5c969</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2006/in-a-system-of-incomplete-records-the-opening-capital-is-6a00a9f6db22397c61e5c96a</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2006/use-the-information-to-answer-the-given-question-begin-array-6a00a9f6db22397c61e5c96b</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2006/use-the-information-to-answer-the-given-question-begin-array-6a00a9f6db22397c61e5c96c</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2006/use-the-information-to-answer-the-given-question-begin-array-6a00a9f6db22397c61e5c96d</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2006/a-set-of-instruments-fed-into-a-computer-for-accomplishing-a-6a00a9f6db22397c61e5c96e</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2006/control-accounts-are-also-known-as-6a00a9f6db22397c61e5c96f</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2006/which-of-the-following-is-charged-to-trading-account-6a00a9f6db22397c61e5c970</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2006/which-of-the-following-is-not-a-debit-item-in-a-creditor-s-6a00a9f6db22397c61e5c971</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2006/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c972</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2006/using-the-reducing-balance-method-the-depreciation-charged-6a00a9f6db22397c61e5c973</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2006/using-the-reducing-balance-method-the-depreciation-charged-6a00a9f6db22397c61e5c974</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2006/which-of-the-following-is-not-a-revenue-expenditure-6a00a9f6db22397c61e5c975</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2006/the-amount-allowed-off-the-cost-price-of-an-article-to-6a00a9f6db22397c61e5c976</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2006/which-of-the-following-columns-of-a-three-column-cash-book-6a00a9f6db22397c61e5c977</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2006/where-the-head-office-maintains-all-books-of-account-goods-6a00a9f6db22397c61e5c978</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2006/which-of-the-following-is-a-journal-as-well-as-an-account-6a00a9f6db22397c61e5c979</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2006/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c97a</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2006/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c97b</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2006/which-of-the-following-is-not-a-purpose-for-preparing-6a00a9f6db22397c61e5c97c</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2006/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c97d</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2006/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c97e</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2005</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2005/the-systematic-recording-of-business-transactions-is-6a00a9f6db22397c61e5c91d</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2005/an-allowance-given-to-a-customer-by-a-supplier-for-prompt-6a00a9f6db22397c61e5c91e</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2005/which-of-the-following-is-not-contained-in-a-journal-to-6a00a9f6db22397c61e5c91f</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2005/a-trial-balance-is-a-list-of-6a00a9f6db22397c61e5c920</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2005/which-of-the-following-is-found-in-the-private-ledger-6a00a9f6db22397c61e5c921</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2005/which-of-the-following-is-not-one-of-the-uses-of-a-journal-6a00a9f6db22397c61e5c922</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2005/which-of-the-following-is-an-example-of-direct-expense-6a00a9f6db22397c61e5c923</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2005/use-the-information-to-answer-the-given-question-begin-array-6a00a9f6db22397c61e5c924</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2005/use-the-information-to-answer-the-given-question-begin-array-6a00a9f6db22397c61e5c925</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2005/use-the-information-to-answer-the-given-question-begin-array-6a00a9f6db22397c61e5c926</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2005/a-debit-balance-of-n1-000-in-cash-account-means-that-6a00a9f6db22397c61e5c927</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2005/the-maximum-level-of-cash-held-by-by-a-cashier-under-an-6a00a9f6db22397c61e5c928</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2005/the-total-of-the-sales-journal-is-entered-on-the-6a00a9f6db22397c61e5c929</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2005/gross-profit-is-calculated-in-the-6a00a9f6db22397c61e5c92a</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2005/an-example-of-fixed-asset-is-6a00a9f6db22397c61e5c92b</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2005/use-the-following-information-to-answer-the-question-begin-6a00a9f6db22397c61e5c92c</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2005/use-the-following-information-to-answer-the-question-use-the-6a00a9f6db22397c61e5c92d</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2005/use-the-following-information-to-answer-the-question-begin-6a00a9f6db22397c61e5c92e</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2005/use-the-following-information-to-answer-the-question-begin-6a00a9f6db22397c61e5c92f</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2005/capital-expenditure-is-the-6a00a9f6db22397c61e5c930</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2005/depreciation-of-assets-is-provided-for-provided-for-in-6a00a9f6db22397c61e5c931</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2005/which-of-the-following-is-a-factory-overhead-6a00a9f6db22397c61e5c932</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2005/which-of-the-following-is-used-to-derive-missing-figures-in-6a00a9f6db22397c61e5c933</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2005/which-of-the-following-is-not-contained-in-sales-ledger-6a00a9f6db22397c61e5c934</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2005/which-of-the-following-is-not-credited-to-debtors-control-6a00a9f6db22397c61e5c935</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2005/where-a-firm-has-not-kept-proper-books-of-account-an-6a00a9f6db22397c61e5c936</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2005/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c937</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2005/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c938</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2005/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c939</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2005/which-of-the-following-is-not-an-accounting-concept-6a00a9f6db22397c61e5c93a</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2005/transactions-are-governed-by-legal-principles-but-are-6a00a9f6db22397c61e5c93b</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2005/which-of-the-following-statements-is-no-correct-6a00a9f6db22397c61e5c93c</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2005/direct-material-direct-expenses-is-6a00a9f6db22397c61e5c93d</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2005/books-of-account-are-opening-by-means-of-a-6a00a9f6db22397c61e5c93e</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2005/when-both-debit-and-credit-entries-of-a-transaction-are-6a00a9f6db22397c61e5c93f</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2005/the-correct-order-of-liquidity-is-6a00a9f6db22397c61e5c940</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2005/which-of-the-following-ratios-measure-the-ability-of-a-firm-6a00a9f6db22397c61e5c941</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2005/which-of-the-following-is-a-capital-reserve-6a00a9f6db22397c61e5c942</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2005/when-shares-are-sold-at-less-than-the-nominal-value-it-means-6a00a9f6db22397c61e5c943</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2005/where-goods-are-invoiced-by-a-firm-its-branch-at-cost-plus-6a00a9f6db22397c61e5c944</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2005/which-of-the-following-is-apportioned-in-proportion-of-the-6a00a9f6db22397c61e5c945</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2005/using-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c946</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2005/using-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c947</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2005/using-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c948</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2005/using-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c949</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2005/the-part-of-the-c-p-u-used-for-the-processing-of-data-is-6a00a9f6db22397c61e5c94a</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2005/resources-consumed-but-to-be-paid-for-within-the-next-6a00a9f6db22397c61e5c94b</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2005/where-a-proprietor-withdraws-stock-for-personal-consumption-6a00a9f6db22397c61e5c94c</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2005/where-there-is-a-loss-on-disposal-of-a-fixed-asset-it-means-6a00a9f6db22397c61e5c94d</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2004</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2004/the-sales-day-book-is-used-to-record-6a00a9f6db22397c61e5c8e7</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2004/the-principle-entry-book-keeping-states-that-every-6a00a9f6db22397c61e5c8e8</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2004/which-of-the-following-is-used-to-record-the-purchase-of-6a00a9f6db22397c61e5c8e9</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2004/which-of-the-following-is-both-a-subsidiary-book-and-a-6a00a9f6db22397c61e5c8ea</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2004/rent-receivable-account-is-an-example-of-6a00a9f6db22397c61e5c8eb</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2004/which-of-the-following-is-not-a-source-document-6a00a9f6db22397c61e5c8ec</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2004/pending-the-location-of-an-error-the-difference-disclosed-in-6a00a9f6db22397c61e5c8ed</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2004/which-of-the-following-items-is-not-shown-in-the-trial-6a00a9f6db22397c61e5c8ee</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2004/the-total-of-the-purchases-day-book-is-posted-to-the-6a00a9f6db22397c61e5c8ef</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2004/use-the-following-information-to-answer-the-question-begin-6a00a9f6db22397c61e5c8f0</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2004/use-the-following-information-to-answer-the-question-begin-6a00a9f6db22397c61e5c8f1</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2004/which-of-the-following-terms-describes-the-provision-made-6a00a9f6db22397c61e5c8f2</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2004/the-amount-set-aside-out-of-profit-for-a-specific-purpose-is-6a00a9f6db22397c61e5c8f3</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2004/which-of-the-following-is-correct-about-cost-of-goods-sold-6a00a9f6db22397c61e5c8f4</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2004/net-debtors-is-6a00a9f6db22397c61e5c8f5</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2004/the-balance-on-the-sales-ledger-control-account-at-the-end-6a00a9f6db22397c61e5c8f6</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2004/a-decrease-in-the-provision-for-doubtful-debts-result-in-6a00a9f6db22397c61e5c8f7</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2004/the-accounting-concept-which-allows-the-use-of-a-particular-6a00a9f6db22397c61e5c8f8</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2004/use-the-following-to-answer-the-given-question-begin-array-c-6a00a9f6db22397c61e5c8f9</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2004/use-the-following-to-answer-the-given-question-begin-array-c-6a00a9f6db22397c61e5c8fa</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2004/which-of-the-following-is-not-a-debit-item-in-the-6a00a9f6db22397c61e5c8fb</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2004/which-of-the-following-is-not-correct-6a00a9f6db22397c61e5c8fc</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2004/when-discount-is-allowed-the-accounting-entry-is-debit-6a00a9f6db22397c61e5c8fd</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2004/when-partners-maintain-fixed-capital-accounts-the-correct-6a00a9f6db22397c61e5c8fe</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2004/goodwill-is-taken-into-account-in-partnership-when-6a00a9f6db22397c61e5c8ff</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2004/the-excess-of-current-assets-over-current-liabilities-is-6a00a9f6db22397c61e5c900</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2004/a-class-of-preference-shares-in-which-dividend-rights-are-6a00a9f6db22397c61e5c901</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2004/the-class-of-shareholders-who-are-paid-last-in-the-event-of-6a00a9f6db22397c61e5c902</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2004/when-both-debit-and-credit-entries-in-respect-of-a-6a00a9f6db22397c61e5c903</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2004/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c904</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2004/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c905</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2004/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c906</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2004/the-price-paid-by-an-acquiring-company-is-6a00a9f6db22397c61e5c907</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2004/a-unit-of-company-s-capital-which-can-be-bought-is-6a00a9f6db22397c61e5c908</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2004/use-the-information-to-answer-the-given-question-receipts-6a00a9f6db22397c61e5c909</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2004/use-the-information-to-answer-the-given-question-receipts-6a00a9f6db22397c61e5c90a</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2004/use-the-information-to-answer-the-given-question-receipts-6a00a9f6db22397c61e5c90b</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2004/an-expense-is-said-to-be-revenue-in-nature-if-it-6a00a9f6db22397c61e5c90c</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2004/which-of-the-following-is-the-basis-of-accounting-in-public-6a00a9f6db22397c61e5c90d</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2004/the-amount-of-money-granted-by-government-to-public-6a00a9f6db22397c61e5c90e</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2004/a-business-operates-on-a-mark-up-of-25-if-cost-of-goods-sold-6a00a9f6db22397c61e5c90f</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2004/rent-prepaid-as-at-1st-january-2002-was-n15-000-how-much-was-6a00a9f6db22397c61e5c910</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2004/which-of-the-following-is-not-correct-begin-array-c-c-assets-6a00a9f6db22397c61e5c911</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2004/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c912</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2004/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c913</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2004/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c914</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2004/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c915</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2004/a-statement-that-measures-the-performance-of-a-business-over-6a00a9f6db22397c61e5c916</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2004/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c917</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2004/capital-at-start-was-n280-000-while-at-the-end-of-the-year-6a00a9f6db22397c61e5c918</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2004/computer-programmes-are-6a00a9f6db22397c61e5c919</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2004/which-of-the-following-is-not-a-unit-of-the-computer-6a00a9f6db22397c61e5c91a</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2004/the-transfer-of-goods-between-departments-is-recorded-be-6a00a9f6db22397c61e5c91b</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2004/a-fixed-amount-of-money-set-aside-for-petty-expenses-is-6a00a9f6db22397c61e5c91c</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2003</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2003/an-unfavourable-balance-of-trade-for-a-country-means-that-6a00a9f6db22397c61e5c8b2</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2003/a-chain-store-is-known-as-6a00a9f6db22397c61e5c8b3</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2003/a-net-force-of-15n-acts-upon-a-body-of-mass-3kg-for-5s-6a00a9f6db22397c61e5c8b4</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2003/the-transformation-of-pieces-of-information-into-a-more-6a00a9f6db22397c61e5c8b5</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2003/the-document-which-advertises-the-sale-of-shares-of-a-6a00a9f6db22397c61e5c8b6</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2003/which-of-the-following-is-not-an-externally-visible-part-of-6a00a9f6db22397c61e5c8b7</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2003/which-of-the-following-is-the-responsibility-of-a-local-6a00a9f6db22397c61e5c8b8</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2003/the-procedure-for-utilizing-the-savings-from-one-sub-head-of-6a00a9f6db22397c61e5c8b9</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2003/patient-and-trade-marks-are-classified-under-6a00a9f6db22397c61e5c8ba</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2003/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c8bb</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2003/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c8bc</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2003/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c8bd</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2003/which-of-the-following-is-the-basis-for-apportioning-rent-6a00a9f6db22397c61e5c8be</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2003/which-of-the-following-brings-a-company-into-legal-existence-6a00a9f6db22397c61e5c8bf</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2003/which-of-the-following-documents-set-out-the-internal-6a00a9f6db22397c61e5c8c0</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2003/begin-array-c-c-hline-text-capital-accounts-ojo-40-000-aina-6a00a9f6db22397c61e5c8c1</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2003/begin-array-c-c-hline-text-capital-accounts-ojo-40-000-aina-6a00a9f6db22397c61e5c8c2</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2003/begin-array-c-c-hline-text-capital-accounts-ojo-40-000-aina-6a00a9f6db22397c61e5c8c3</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2003/the-accounting-concept-that-supports-the-application-of-6a00a9f6db22397c61e5c8c4</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2003/which-of-the-following-is-a-limitation-of-the-money-6a00a9f6db22397c61e5c8c5</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2003/the-account-that-shows-both-the-cash-and-bank-transactions-6a00a9f6db22397c61e5c8c6</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2003/a-control-account-is-6a00a9f6db22397c61e5c8c7</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2003/in-a-not-for-profit-making-organization-the-cash-book-is-6a00a9f6db22397c61e5c8c8</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2003/which-of-the-following-is-found-in-a-receipts-and-payments-6a00a9f6db22397c61e5c8c9</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2003/using-the-following-information-begin-array-c-c-hline-text-6a00a9f6db22397c61e5c8ca</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2003/which-of-the-following-is-not-a-credit-item-in-the-sales-6a00a9f6db22397c61e5c8cb</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2003/which-of-the-following-items-is-found-on-he-credit-side-of-a-6a00a9f6db22397c61e5c8cc</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2003/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c8cd</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2003/use-the-following-information-to-answer-the-given-begin-6a00a9f6db22397c61e5c8ce</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2003/the-cost-of-raw-materials-consumed-is-determined-in-the-6a00a9f6db22397c61e5c8cf</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2003/rent-owing-by-a-business-is-shown-in-the-6a00a9f6db22397c61e5c8d0</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2003/opening-creditors-was-n65-000-closing-creditors-was-n41-000-6a00a9f6db22397c61e5c8d1</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2003/which-of-the-following-is-an-item-of-prime-cost-6a00a9f6db22397c61e5c8d2</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2003/use-the-following-information-to-answer-question-begin-array-6a00a9f6db22397c61e5c8d3</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2003/use-the-following-information-to-answer-question-begin-array-6a00a9f6db22397c61e5c8d4</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2003/the-opening-balance-of-debtors-is-n100-000-and-that-of-6a00a9f6db22397c61e5c8d5</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2003/which-of-the-following-source-documents-is-used-for-6a00a9f6db22397c61e5c8d6</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2003/in-which-of-the-following-is-purchase-of-fixed-assets-on-6a00a9f6db22397c61e5c8d7</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2003/in-which-ledger-is-the-account-of-yao-a-debtor-found-6a00a9f6db22397c61e5c8d8</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2003/a-fixed-asset-was-bought-for-n60-000-on-1st-january-1997-6a00a9f6db22397c61e5c8d9</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2003/a-fixed-asset-was-bought-for-n60-000-on-1st-january-1997-6a00a9f6db22397c61e5c8da</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2003/which-of-the-following-errors-would-affect-the-agreement-of-6a00a9f6db22397c61e5c8db</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2003/debtors-value-as-at-1st-january-2000-was-n40-000-bad-debts-6a00a9f6db22397c61e5c8dc</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2003/which-of-the-following-items-is-found-in-the-credit-column-6a00a9f6db22397c61e5c8dd</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2003/which-of-the-following-is-not-a-source-document-6a00a9f6db22397c61e5c8de</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2003/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c8df</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2003/which-of-the-following-transactions-is-posted-to-the-nominal-6a00a9f6db22397c61e5c8e0</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2003/which-of-the-following-is-a-real-account-item-6a00a9f6db22397c61e5c8e1</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2003/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c8e2</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2003/the-purchase-of-a-typewriter-for-office-use-was-debited-to-6a00a9f6db22397c61e5c8e3</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2003/which-of-the-following-has-multiple-uses-6a00a9f6db22397c61e5c8e4</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2003/the-art-of-recording-transactions-in-books-of-account-is-6a00a9f6db22397c61e5c8e5</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2003/rent-payable-account-is-an-example-of-a-6a00a9f6db22397c61e5c8e6</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2002</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2002/the-accounting-equation-is-6a00a9f6db22397c61e5c882</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2002/the-source-document-sent-by-the-seller-to-the-buyer-when-6a00a9f6db22397c61e5c883</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2002/which-of-the-following-is-not-a-liability-6a00a9f6db22397c61e5c884</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2002/discounts-allowed-is-charged-to-6a00a9f6db22397c61e5c885</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2002/which-of-the-following-belongs-to-the-normal-ledger-6a00a9f6db22397c61e5c886</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2002/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c887</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2002/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c888</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2002/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c889</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2002/carriage-inward-expenses-of-a-business-is-treated-in-6a00a9f6db22397c61e5c88a</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2002/a-provision-is-6a00a9f6db22397c61e5c88b</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2002/the-term-bad-debt-is-used-to-describe-6a00a9f6db22397c61e5c88c</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2002/the-double-entry-for-refund-of-unsuccessful-application-6a00a9f6db22397c61e5c88d</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2002/which-of-the-following-is-not-an-accounting-concept-6a00a9f6db22397c61e5c88e</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2002/an-asset-was-bought-on-1st-january-1995-for-n60-000-6a00a9f6db22397c61e5c88f</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2002/an-asset-was-bought-on-1st-january-1995-for-n60-000-6a00a9f6db22397c61e5c890</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2002/an-asset-was-bought-on-1st-january-1995-for-n60-000-6a00a9f6db22397c61e5c891</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2002/the-capital-sum-which-represents-the-difference-between-he-6a00a9f6db22397c61e5c892</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2002/the-total-of-the-purchases-day-book-is-posted-to-the-6a00a9f6db22397c61e5c893</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2002/the-document-authorising-an-officer-to-incur-expenditure-is-6a00a9f6db22397c61e5c894</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2002/when-shares-are-oversubscribed-the-promoters-may-decide-to-6a00a9f6db22397c61e5c895</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2002/the-amount-for-which-a-business-is-sold-is-6a00a9f6db22397c61e5c896</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2002/into-how-many-types-can-general-purpose-computers-be-6a00a9f6db22397c61e5c897</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2002/begin-array-c-c-n-hline-text-land-and-building-20-000-stock-6a00a9f6db22397c61e5c898</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2002/begin-array-c-c-n-hline-text-land-and-building-20-000-stock-6a00a9f6db22397c61e5c899</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2002/begin-array-c-c-n-hline-text-land-and-building-20-000-stock-6a00a9f6db22397c61e5c89a</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2002/begin-array-c-c-n-hline-text-land-and-building-20-000-stock-6a00a9f6db22397c61e5c89b</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2002/the-financial-plan-of-the-government-for-a-year-is-contained-6a00a9f6db22397c61e5c89c</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2002/the-price-paid-for-the-purchase-of-a-business-is-6a00a9f6db22397c61e5c89d</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2002/a-trader-paid-n15-000-on-rent-for-15-months-but-charged-n12-6a00a9f6db22397c61e5c89e</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2002/partner-s-interest-on-capital-is-shown-in-the-6a00a9f6db22397c61e5c89f</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2002/a-deduction-from-the-sales-price-of-goods-that-is-allowed-if-6a00a9f6db22397c61e5c8a0</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2002/a-trader-paid-n15-000-on-rent-for-15-months-but-charged-n12-6a00a9f6db22397c61e5c8a1</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2002/partner-s-interest-on-capital-is-shown-in-the-6a00a9f6db22397c61e5c8a2</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2002/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c8a3</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2002/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c8a4</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2002/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c8a5</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2002/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c8a6</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2002/cash-discount-received-is-shown-in-the-i-cash-ii-discount-6a00a9f6db22397c61e5c8a7</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2002/which-of-the-following-is-not-an-input-device-6a00a9f6db22397c61e5c8a8</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2002/a-trader-paid-insurance-premium-of-n45-000-for-15-months-6a00a9f6db22397c61e5c8a9</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2002/depreciation-is-6a00a9f6db22397c61e5c8aa</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2002/a-trader-paid-insurance-premium-of-n45-000-for-15-months-6a00a9f6db22397c61e5c8ab</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2002/a-trader-paid-insurance-premium-of-n45-000-for-15-months-6a00a9f6db22397c61e5c8ac</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2002/the-total-amount-of-money-set-aside-for-a-particular-purpose-6a00a9f6db22397c61e5c8ad</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2002/accountants-do-not-count-chickens-before-they-are-climbed-6a00a9f6db22397c61e5c8ae</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2002/subscriptions-in-arrears-is-treated-in-the-balance-sheet-of-6a00a9f6db22397c61e5c8af</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2002/a-suspense-account-is-used-to-6a00a9f6db22397c61e5c8b0</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2002/which-of-the-following-belongs-to-the-sales-ledger-6a00a9f6db22397c61e5c8b1</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2001</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2001/the-income-accruing-to-debenture-holders-is-called-6a00a9f6db22397c61e5c84b</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2001/the-amount-by-which-assets-exceed-specific-liabilities-is-6a00a9f6db22397c61e5c84c</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2001/which-of-the-following-has-a-debit-balance-at-the-end-of-the-6a00a9f6db22397c61e5c84d</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2001/which-of-the-following-is-not-an-example-of-a-fictitious-6a00a9f6db22397c61e5c84e</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2001/prime-cost-consist-of-6a00a9f6db22397c61e5c84f</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2001/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c850</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2001/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c851</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2001/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c852</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2001/which-of-the-following-explains-the-short-term-solvency-of-a-6a00a9f6db22397c61e5c853</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2001/which-of-the-following-is-a-fictitious-asset-6a00a9f6db22397c61e5c854</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2001/a-subsidiary-record-is-a-book-6a00a9f6db22397c61e5c855</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2001/in-which-ledger-is-the-control-account-prepared-6a00a9f6db22397c61e5c856</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2001/suppliers-personal-accounts-are-found-in-the-6a00a9f6db22397c61e5c857</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2001/commission-of-n5-000-to-a-sales-representative-is-debited-to-6a00a9f6db22397c61e5c858</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2001/purchase-of-goods-of-n2-000-was-treated-as-sales-and-entered-6a00a9f6db22397c61e5c859</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2001/which-of-the-following-is-not-correct-6a00a9f6db22397c61e5c85a</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2001/a-business-firm-incurs-labour-cost-in-installing-machinery-6a00a9f6db22397c61e5c85b</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2001/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c85c</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2001/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c85d</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2001/what-is-the-effect-on-a-firm-for-making-a-payment-of-n10-000-6a00a9f6db22397c61e5c85e</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2001/the-depreciation-method-that-allocates-higher-value-to-the-6a00a9f6db22397c61e5c85f</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2001/given-a-purchases-invoice-showing-5-items-at-n40-000-each-6a00a9f6db22397c61e5c860</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2001/the-purchases-ledger-control-account-is-also-referred-to-as-6a00a9f6db22397c61e5c861</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2001/which-of-the-following-is-a-primary-source-of-entry-into-the-6a00a9f6db22397c61e5c862</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2001/which-of-the-following-is-a-primary-source-of-entry-into-the-6a00a9f6db22397c61e5c863</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2001/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c864</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2001/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c865</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2001/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c866</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2001/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c867</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2001/the-accounting-entries-for-recording-cash-withdrawal-by-the-6a00a9f6db22397c61e5c868</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2001/the-head-office-usually-issues-goods-to-branches-at-6a00a9f6db22397c61e5c869</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2001/which-of-the-following-does-not-relate-to-government-6a00a9f6db22397c61e5c86a</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2001/jeng-limited-disposed-a-fixed-asset-in-1999-for-n2-000-the-6a00a9f6db22397c61e5c86b</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2001/jeng-limited-disposed-a-fixed-asset-in-1999-for-n2-000-the-6a00a9f6db22397c61e5c86c</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2001/jeng-limited-disposed-a-fixed-asset-in-1999-for-n2-000-the-6a00a9f6db22397c61e5c86d</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2001/the-accountant-thinks-the-investment-in-the-books-are-6a00a9f6db22397c61e5c86e</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2001/profits-are-recognised-when-goods-are-sold-what-concept-is-6a00a9f6db22397c61e5c86f</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2001/ali-ant-baba-are-in-partnership-sharing-profits-and-losses-6a00a9f6db22397c61e5c870</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2001/ali-ant-baba-are-in-partnership-sharing-profits-and-losses-6a00a9f6db22397c61e5c871</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2001/ali-ant-baba-are-in-partnership-sharing-profits-and-losses-6a00a9f6db22397c61e5c872</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2001/an-agreement-made-by-partners-to-regulate-and-govern-their-6a00a9f6db22397c61e5c873</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2001/issue-of-prospectus-is-an-invitation-to-members-of-the-6a00a9f6db22397c61e5c874</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2001/which-of-the-following-are-correct-about-a-limited-liability-6a00a9f6db22397c61e5c875</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2001/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c876</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2001/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c877</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2001/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c878</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2001/the-chief-accounting-officer-of-the-federation-is-6a00a9f6db22397c61e5c879</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2001/which-of-the-following-serve-as-the-main-government-fund-6a00a9f6db22397c61e5c87a</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2001/which-of-the-government-serves-as-an-input-storage-and-6a00a9f6db22397c61e5c87b</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2001/the-expenditure-on-a-good-or-service-which-is-consumed-6a00a9f6db22397c61e5c87c</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2001/which-of-the-following-is-not-an-intangible-asset-6a00a9f6db22397c61e5c87d</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2001/which-of-the-following-is-a-capital-expenditure-6a00a9f6db22397c61e5c87e</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2001/sale-of-goods-for-n600-to-ade-was-not-posted-this-is-an-6a00a9f6db22397c61e5c87f</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2001/shares-sold-at-the-nominal-value-are-issued-at-6a00a9f6db22397c61e5c880</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2001/the-excess-of-current-assets-over-current-liabilities-is-6a00a9f6db22397c61e5c881</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2000</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2000/williams-and-jacob-are-in-partnership-but-there-is-no-6a00a9f6db22397c61e5c81e</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2000/williams-and-jacob-are-in-partnership-but-there-is-no-6a00a9f6db22397c61e5c81f</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2000/williams-and-jacob-are-in-partnership-but-there-is-no-6a00a9f6db22397c61e5c820</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2000/williams-and-jacob-are-in-partnership-but-there-is-no-6a00a9f6db22397c61e5c821</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2000/in-a-bonus-issue-of-one-new-share-for-every-four-held-a-6a00a9f6db22397c61e5c822</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2000/a-partner-who-has-full-power-of-participating-in-the-conduct-6a00a9f6db22397c61e5c823</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2000/the-ratio-which-measures-the-solvency-of-a-firm-is-the-6a00a9f6db22397c61e5c824</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2000/when-goods-are-purchased-on-account-the-accounting-entries-6a00a9f6db22397c61e5c825</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2000/closing-stock-was-overstated-the-effect-is-that-6a00a9f6db22397c61e5c826</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2000/xyz-enterprises-bought-abc-enterprises-by-issuing-30-000-6a00a9f6db22397c61e5c827</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2000/xyz-enterprises-bought-abc-enterprises-by-issuing-30-000-6a00a9f6db22397c61e5c828</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2000/the-entries-necessary-for-recording-profit-loading-on-goods-6a00a9f6db22397c61e5c829</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2000/expenses-incurred-when-incorporating-a-company-are-6a00a9f6db22397c61e5c82a</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2000/gross-profit-of-a-business-is-the-6a00a9f6db22397c61e5c82b</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2000/prepaid-rent-of-n650-had-been-recorded-as-n560-this-is-an-6a00a9f6db22397c61e5c82c</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2000/when-a-buyer-is-undercharged-the-seller-forwards-6a00a9f6db22397c61e5c82d</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2000/rent-owing-as-at-31st-december-1998-n800-rent-paid-up-to-6a00a9f6db22397c61e5c82e</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2000/rent-owing-as-at-31st-december-1998-n800-rent-paid-up-to-6a00a9f6db22397c61e5c82f</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2000/in-computing-external-storage-is-called-6a00a9f6db22397c61e5c830</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2000/profit-expressed-as-a-fraction-of-the-selling-price-is-known-6a00a9f6db22397c61e5c831</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2000/in-computing-alu-stands-6a00a9f6db22397c61e5c832</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2000/which-of-the-following-is-not-a-petty-cash-book-item-6a00a9f6db22397c61e5c833</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2000/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c834</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2000/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c835</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2000/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c836</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2000/the-vote-book-in-public-sector-accounting-is-used-to-6a00a9f6db22397c61e5c837</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2000/the-accounting-entry-for-depreciation-at-the-end-of-each-6a00a9f6db22397c61e5c838</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2000/an-account-is-said-to-have-a-debit-balance-because-6a00a9f6db22397c61e5c839</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2000/a-motor-vehicle-bought-for-n16-000-was-estimated-to-have-a-6a00a9f6db22397c61e5c83a</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2000/a-motor-vehicle-bought-for-n16-000-was-estimated-to-have-a-6a00a9f6db22397c61e5c83b</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2000/a-motor-vehicle-bought-for-n16-000-was-estimated-to-have-a-6a00a9f6db22397c61e5c83c</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2000/which-of-the-following-is-not-an-example-of-input-device-6a00a9f6db22397c61e5c83d</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2000/the-double-entry-for-increasing-provision-for-bad-debt-is-6a00a9f6db22397c61e5c83e</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2000/bills-receivable-is-a-6a00a9f6db22397c61e5c83f</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2000/how-much-did-olu-sell-goods-bought-at-n1-000-if-he-sells-at-6a00a9f6db22397c61e5c840</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2000/which-of-the-following-accounts-has-a-debit-balance-6a00a9f6db22397c61e5c841</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2000/a-list-of-all-credit-and-debit-balance-from-the-ledger-6a00a9f6db22397c61e5c842</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2000/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c843</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2000/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c844</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2000/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c845</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2000/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c846</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2000/the-capital-of-not-for-profit-making-organization-is-6a00a9f6db22397c61e5c847</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2000/which-of-the-following-is-used-in-locating-errors-in-the-6a00a9f6db22397c61e5c848</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2000/a-reserve-is-an-amount-6a00a9f6db22397c61e5c849</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/2000/the-document-which-authorizes-the-minister-of-finance-to-6a00a9f6db22397c61e5c84a</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1999</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1999/errors-in-the-ledger-can-be-corrected-through-6a00a9f6db22397c61e5c7eb</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1999/item-in-the-bank-statement-of-a-business-but-not-in-the-cash-6a00a9f6db22397c61e5c7ec</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1999/discount-received-is-6a00a9f6db22397c61e5c7ed</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1999/carriage-outwards-is-charged-to-6a00a9f6db22397c61e5c7ee</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1999/carriage-outwards-is-charged-to-6a00a9f6db22397c61e5c7ef</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1999/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c7f0</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1999/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c7f1</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1999/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c7f2</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1999/which-of-the-following-is-a-contra-entry-6a00a9f6db22397c61e5c7f3</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1999/profit-expressed-as-a-proportion-of-cost-price-is-6a00a9f6db22397c61e5c7f4</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1999/which-of-the-following-will-not-make-a-trial-balance-total-6a00a9f6db22397c61e5c7f5</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1999/deferred-charges-are-also-known-as-6a00a9f6db22397c61e5c7f6</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1999/the-vote-book-in-governmental-accounting-is-used-to-6a00a9f6db22397c61e5c7f7</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1999/use-the-following-information-to-answer-the-begin-array-c-c-6a00a9f6db22397c61e5c7f8</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1999/use-the-following-information-to-answer-the-begin-array-c-c-6a00a9f6db22397c61e5c7f9</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1999/use-the-following-information-to-answer-the-begin-array-c-c-6a00a9f6db22397c61e5c7fa</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1999/use-the-following-information-to-answer-the-begin-array-c-c-6a00a9f6db22397c61e5c7fb</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1999/which-of-the-following-is-does-not-relate-to-a-non-for-6a00a9f6db22397c61e5c7fc</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1999/which-of-the-following-is-the-memory-part-that-is-available-6a00a9f6db22397c61e5c7fd</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1999/in-not-profit-making-organizations-accumulated-fund-is-the-6a00a9f6db22397c61e5c7fe</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1999/use-the-following-information-to-answer-he-given-question-6a00a9f6db22397c61e5c7ff</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1999/use-the-following-information-to-answer-he-given-question-6a00a9f6db22397c61e5c800</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1999/use-the-following-information-to-answer-he-given-question-6a00a9f6db22397c61e5c801</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1999/company-tax-paid-is-debited-to-6a00a9f6db22397c61e5c802</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1999/which-of-the-following-is-not-a-revenue-expenditure-6a00a9f6db22397c61e5c803</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1999/dividend-proposed-by-a-company-is-shown-in-its-balance-sheet-6a00a9f6db22397c61e5c804</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1999/the-main-classes-of-shares-are-6a00a9f6db22397c61e5c805</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1999/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c806</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1999/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c807</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1999/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c808</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1999/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c809</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1999/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c80a</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1999/a-suspense-account-is-used-to-6a00a9f6db22397c61e5c80b</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1999/the-purpose-of-the-trading-account-is-to-ascertain-6a00a9f6db22397c61e5c80c</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1999/a-trial-balance-is-the-6a00a9f6db22397c61e5c80d</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1999/which-of-the-following-entries-is-made-damaged-goods-are-6a00a9f6db22397c61e5c80e</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1999/a-balance-sheet-is-a-6a00a9f6db22397c61e5c80f</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1999/yinka-bought-goods-worth-n800-00-and-sold-at-a-margin-of-20-6a00a9f6db22397c61e5c810</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1999/recurrent-expenditure-of-government-is-paid-from-6a00a9f6db22397c61e5c811</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1999/a-bond-acknowledging-a-loan-to-a-company-under-the-company-s-6a00a9f6db22397c61e5c812</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1999/one-mega-byte-is-equal-to-6a00a9f6db22397c61e5c813</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1999/purchases-of-goods-from-obi-had-been-entered-in-obike-s-6a00a9f6db22397c61e5c814</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1999/the-authority-of-the-accountant-general-to-disburse-from-6a00a9f6db22397c61e5c815</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1999/umana-ltd-issued-200-000-shares-at-n1-each-out-of-its-6a00a9f6db22397c61e5c816</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1999/umana-ltd-issued-200-000-shares-at-n1-each-out-of-its-6a00a9f6db22397c61e5c817</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1999/the-total-share-capital-which-a-company-would-be-allowed-to-6a00a9f6db22397c61e5c818</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1999/creditors-at-start-was-n4-650-and-at-close-n2-480-cash-paid-6a00a9f6db22397c61e5c819</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1999/a-sale-of-goods-to-audu-was-not-posted-this-is-an-error-of-6a00a9f6db22397c61e5c81a</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1999/into-how-many-major-types-can-general-purpose-computers-be-6a00a9f6db22397c61e5c81b</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1999/which-of-the-following-is-nit-a-petty-cash-book-item-6a00a9f6db22397c61e5c81c</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1999/when-a-shareholder-fails-to-pay-the-calls-requested-from-him-6a00a9f6db22397c61e5c81d</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1998</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1998/which-of-the-following-is-the-least-liquid-6a00a9f6db22397c61e5c7ba</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1998/opening-stock-purchases-carriage-inwards-is-equal-to-6a00a9f6db22397c61e5c7bb</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1998/which-of-the-following-is-a-source-of-the-local-government-6a00a9f6db22397c61e5c7bc</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1998/the-accountant-general-disburses-government-fund-by-the-use-6a00a9f6db22397c61e5c7bd</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1998/carriage-inwards-are-included-on-goods-6a00a9f6db22397c61e5c7be</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1998/use-the-following-information-to-answer-the-given-questions-6a00a9f6db22397c61e5c7bf</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1998/use-the-following-information-to-answer-the-given-questions-6a00a9f6db22397c61e5c7c0</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1998/use-the-following-information-to-answer-the-given-questions-6a00a9f6db22397c61e5c7c1</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1998/use-the-following-information-to-answer-the-given-questions-6a00a9f6db22397c61e5c7c2</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1998/which-of-the-following-is-n-asset-6a00a9f6db22397c61e5c7c3</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1998/a-balance-sheet-is-prepared-6a00a9f6db22397c61e5c7c4</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1998/which-of-the-following-is-not-a-nominal-account-6a00a9f6db22397c61e5c7c5</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1998/partners-salary-is-shown-in-the-6a00a9f6db22397c61e5c7c6</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1998/which-of-the-following-is-the-personal-ledger-6a00a9f6db22397c61e5c7c7</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1998/which-of-the-following-has-a-debit-balance-i-calls-in-6a00a9f6db22397c61e5c7c8</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1998/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c7c9</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1998/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c7ca</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1998/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c7cb</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1998/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c7cc</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1998/accounts-payable-is-6a00a9f6db22397c61e5c7cd</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1998/which-of-the-following-is-are-true-i-depreciation-charges-6a00a9f6db22397c61e5c7ce</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1998/uche-returned-goods-worth-n1-500-to-udo-uche-should-receive-6a00a9f6db22397c61e5c7cf</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1998/to-realize-an-asset-means-to-6a00a9f6db22397c61e5c7d0</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1998/when-a-fixed-asset-is-fully-depreciated-its-net-book-value-6a00a9f6db22397c61e5c7d1</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1998/goods-worth-n800-was-stolen-the-double-entries-are-debit-6a00a9f6db22397c61e5c7d2</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1998/payment-for-shares-in-excess-of-amount-demanded-gives-rise-6a00a9f6db22397c61e5c7d3</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1998/provision-for-discount-on-debtor-on-debtors-is-to-be-6a00a9f6db22397c61e5c7d4</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1998/which-of-the-following-cannot-be-realized-6a00a9f6db22397c61e5c7d5</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1998/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c7d6</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1998/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c7d7</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1998/which-of-the-following-is-a-recurrent-expenditure-to-a-local-6a00a9f6db22397c61e5c7d8</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1998/which-of-the-following-is-an-example-of-production-overhead-6a00a9f6db22397c61e5c7d9</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1998/the-double-entries-for-refund-of-unsuccessful-application-6a00a9f6db22397c61e5c7da</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1998/rent-paid-during-1995-was-n2-000-while-rent-paid-at-31st-6a00a9f6db22397c61e5c7db</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1998/when-a-share-is-sold-for-less-than-its-nominal-value-the-6a00a9f6db22397c61e5c7dc</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1998/the-accounting-year-of-fehintola-ltd-ends-on-31st-december-6a00a9f6db22397c61e5c7dd</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1998/the-accounting-year-of-fehintola-ltd-ends-on-31st-december-6a00a9f6db22397c61e5c7de</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1998/the-accounting-year-of-fehintola-ltd-ends-on-31st-december-6a00a9f6db22397c61e5c7df</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1998/the-accounting-year-of-fehintola-ltd-ends-on-31st-december-6a00a9f6db22397c61e5c7e0</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1998/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c7e1</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1998/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c7e2</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1998/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c7e3</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1998/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c7e4</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1998/begin-array-c-c-n-hline-text-opening-stock-of-raw-materials-6a00a9f6db22397c61e5c7e5</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1998/interest-on-partner-s-drawing-is-credited-to-6a00a9f6db22397c61e5c7e6</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1998/carriage-outwards-is-the-amount-spent-on-transporting-6a00a9f6db22397c61e5c7e7</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1998/discount-allowed-is-charged-to-6a00a9f6db22397c61e5c7e8</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1998/the-loss-made-by-a-non-trading-organization-is-called-6a00a9f6db22397c61e5c7e9</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1998/which-of-the-following-is-true-in-public-sector-accounting-6a00a9f6db22397c61e5c7ea</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1997</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1997/a-suspense-account-is-used-to-6a00a9f6db22397c61e5c788</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1997/to-correct-an-error-the-purchases-account-was-debited-while-6a00a9f6db22397c61e5c789</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1997/subscription-in-advance-is-treated-in-the-balance-sheet-of-6a00a9f6db22397c61e5c78a</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1997/a-sales-day-book-is-used-to-record-6a00a9f6db22397c61e5c78b</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1997/which-of-the-following-is-not-a-capital-expenditure-to-a-6a00a9f6db22397c61e5c78c</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1997/a-receipt-and-payments-account-reveals-6a00a9f6db22397c61e5c78d</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1997/an-example-of-appropriation-of-profit-in-a-company-is-6a00a9f6db22397c61e5c78e</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1997/in-a-partnership-goodwill-is-recognized-when-6a00a9f6db22397c61e5c78f</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1997/which-of-the-following-is-a-normal-account-6a00a9f6db22397c61e5c790</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1997/use-the-following-information-to-answer-this-question-an-6a00a9f6db22397c61e5c791</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1997/use-the-following-information-to-answer-this-question-an-6a00a9f6db22397c61e5c792</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1997/use-the-following-information-to-answer-this-question-an-6a00a9f6db22397c61e5c793</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1997/in-manufacturing-account-prime-cost-plus-factory-overhead-is-6a00a9f6db22397c61e5c794</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1997/which-of-the-following-is-an-advantage-of-the-impurest-6a00a9f6db22397c61e5c795</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1997/where-a-business-is-purchased-the-full-amount-of-the-6a00a9f6db22397c61e5c796</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1997/a-financial-plan-of-action-expressed-in-monetary-terms-is-6a00a9f6db22397c61e5c797</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1997/which-of-the-following-is-not-a-source-document-for-6a00a9f6db22397c61e5c798</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1997/use-the-following-information-to-answer-this-question-a-6a00a9f6db22397c61e5c799</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1997/use-the-following-information-to-answer-this-question-a-6a00a9f6db22397c61e5c79a</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1997/a-ledger-is-a-6a00a9f6db22397c61e5c79b</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1997/a-real-account-is-the-account-of-6a00a9f6db22397c61e5c79c</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1997/an-item-is-fictitious-because-it-6a00a9f6db22397c61e5c79d</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1997/which-of-the-following-is-not-a-personal-account-6a00a9f6db22397c61e5c79e</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1997/a-provision-is-6a00a9f6db22397c61e5c79f</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1997/a-cash-discount-is-a-6a00a9f6db22397c61e5c7a0</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1997/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c7a1</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1997/use-the-following-information-to-answer-this-question-kudi-6a00a9f6db22397c61e5c7a2</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1997/an-expense-becomes-an-accrual-because-it-6a00a9f6db22397c61e5c7a3</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1997/the-amount-for-which-a-business-is-sold-is-known-as-6a00a9f6db22397c61e5c7a4</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1997/the-person-who-is-responsible-for-the-formation-of-a-company-6a00a9f6db22397c61e5c7a5</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1997/the-amount-of-a-company-s-profit-given-to-a-shareholder-is-6a00a9f6db22397c61e5c7a6</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1997/which-of-the-following-best-described-the-path-of-a-6a00a9f6db22397c61e5c7a7</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1997/where-there-are-no-proper-books-of-account-the-capital-at-6a00a9f6db22397c61e5c7a8</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1997/rent-receivable-is-a-6a00a9f6db22397c61e5c7a9</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1997/which-of-the-following-is-a-factory-overhead-6a00a9f6db22397c61e5c7aa</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1997/use-the-following-information-to-answer-this-question-a-6a00a9f6db22397c61e5c7ab</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1997/use-the-following-information-to-answer-this-question-a-6a00a9f6db22397c61e5c7ac</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1997/when-a-share-is-sold-for-less-than-its-nominal-value-the-6a00a9f6db22397c61e5c7ad</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1997/which-of-the-following-serves-the-same-purpose-as-a-trading-6a00a9f6db22397c61e5c7ae</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1997/which-of-the-following-is-not-a-revenue-receipt-6a00a9f6db22397c61e5c7af</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1997/use-the-following-to-answer-the-given-question-creditors-6a00a9f6db22397c61e5c7b0</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1997/use-the-following-to-answer-the-given-question-creditors-6a00a9f6db22397c61e5c7b1</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1997/use-the-following-to-answer-the-given-question-creditors-6a00a9f6db22397c61e5c7b2</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1997/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c7b3</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1997/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c7b4</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1997/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c7b5</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1997/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c7b6</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1997/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c7b7</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1997/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c7b8</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1997/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c7b9</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1996</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1996/which-of-the-following-is-the-book-of-original-entry-for-all-6a00a9f6db22397c61e5c757</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1996/which-of-the-following-is-not-a-cause-for-the-difference-6a00a9f6db22397c61e5c758</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1996/a-sales-journal-is-used-to-record-6a00a9f6db22397c61e5c759</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1996/which-of-the-following-fixed-assets-is-not-depreciable-6a00a9f6db22397c61e5c75a</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1996/payment-is-shown-in-the-balance-sheet-as-6a00a9f6db22397c61e5c75b</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1996/mr-b-sod-goods-worth-n200-on-credit-to-mr-c-mr-b-should-6a00a9f6db22397c61e5c75c</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1996/mr-b-sod-goods-worth-n200-on-credit-to-mr-c-the-credit-sales-6a00a9f6db22397c61e5c75d</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1996/an-equipment-costing-n60-000-was-bought-on-1st-january-1991-6a00a9f6db22397c61e5c75e</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1996/an-equipment-costing-n60-000-was-bought-on-1st-january-1991-6a00a9f6db22397c61e5c75f</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1996/an-equipment-costing-n60-000-was-bought-on-1st-january-1991-6a00a9f6db22397c61e5c760</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1996/debentures-issued-at-a-price-above-the-nominal-value-are-6a00a9f6db22397c61e5c761</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1996/a-trial-balance-is-6a00a9f6db22397c61e5c762</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1996/the-balance-sheet-is-a-statement-showing-6a00a9f6db22397c61e5c763</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1996/which-of-the-following-entries-would-be-made-for-goods-6a00a9f6db22397c61e5c764</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1996/the-purpose-of-a-trading-account-is-to-ascertain-6a00a9f6db22397c61e5c765</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1996/which-of-the-following-is-not-an-appropriation-account-item-6a00a9f6db22397c61e5c766</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1996/factory-wages-are-always-entered-into-the-6a00a9f6db22397c61e5c767</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1996/the-payee-of-a-cheque-is-the-6a00a9f6db22397c61e5c768</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1996/which-of-the-following-is-no-part-of-prime-cost-of-6a00a9f6db22397c61e5c769</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1996/the-person-who-has-applied-for-shares-in-a-company-is-called-6a00a9f6db22397c61e5c76a</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1996/the-total-debtors-account-of-a-trading-concern-is-n13-000-6a00a9f6db22397c61e5c76b</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1996/the-total-debtors-account-of-a-trading-concern-is-n13-000-6a00a9f6db22397c61e5c76c</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1996/which-of-the-following-are-examples-of-nominal-account-6a00a9f6db22397c61e5c76d</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1996/a-payment-of-n150-to-a-credit-6a00a9f6db22397c61e5c76e</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1996/which-of-the-following-is-not-charged-to-manufacturing-6a00a9f6db22397c61e5c76f</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1996/discount-received-is-shown-in-the-6a00a9f6db22397c61e5c770</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1996/which-of-the-following-does-not-appear-in-a-bank-statement-6a00a9f6db22397c61e5c771</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1996/impersonal-accounts-contain-6a00a9f6db22397c61e5c772</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1996/which-of-the-following-is-a-charge-against-profit-6a00a9f6db22397c61e5c773</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1996/the-cash-realized-from-the-sale-of-asset-on-dissolution-of-6a00a9f6db22397c61e5c774</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1996/which-of-the-following-does-not-belong-to-the-group-6a00a9f6db22397c61e5c775</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1996/the-portion-of-the-authorizes-capital-which-has-been-6a00a9f6db22397c61e5c776</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1996/which-of-the-following-is-used-before-the-appropriation-bill-6a00a9f6db22397c61e5c777</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1996/which-of-the-following-is-used-where-virement-is-not-6a00a9f6db22397c61e5c778</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1996/a-document-which-acknowledges-that-a-company-owes-a-named-6a00a9f6db22397c61e5c779</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1996/which-of-the-following-is-not-a-debit-entry-in-the-bought-6a00a9f6db22397c61e5c77a</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1996/discount-allowed-is-a-charge-made-against-6a00a9f6db22397c61e5c77b</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1996/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c77c</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1996/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c77d</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1996/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c77e</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1996/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c77f</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1996/use-the-following-to-answer-the-given-question-begin-array-c-6a00a9f6db22397c61e5c780</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1996/use-the-following-to-answer-the-given-question-begin-array-c-6a00a9f6db22397c61e5c781</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1996/use-the-following-to-answer-the-given-question-begin-array-c-6a00a9f6db22397c61e5c782</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1996/use-the-following-to-answer-the-given-question-begin-array-c-6a00a9f6db22397c61e5c783</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1996/use-the-following-to-answer-the-given-question-begin-array-c-6a00a9f6db22397c61e5c784</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1996/use-the-following-to-answer-the-given-question-uchenna-6a00a9f6db22397c61e5c785</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1996/use-the-following-to-answer-the-given-question-uchenna-6a00a9f6db22397c61e5c786</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1996/use-the-following-to-answer-the-given-question-uchenna-6a00a9f6db22397c61e5c787</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1995</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1995/which-of-the-following-is-the-effect-of-a-reduction-in-the-6a00a9f6db22397c61e5c725</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1995/which-of-the-following-is-the-basis-of-accounting-in-the-6a00a9f6db22397c61e5c726</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1995/the-reward-given-to-a-debenture-holder-is-called-6a00a9f6db22397c61e5c727</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1995/which-of-the-following-is-not-a-debit-entry-on-a-sales-6a00a9f6db22397c61e5c728</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1995/if-incorrect-entries-on-the-debit-side-equal-other-incorrect-6a00a9f6db22397c61e5c729</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1995/the-accounting-entries-required-for-increase-in-provision-6a00a9f6db22397c61e5c72a</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1995/subscription-in-advance-is-an-example-of-6a00a9f6db22397c61e5c72b</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1995/which-of-the-following-is-an-example-of-personal-accounts-6a00a9f6db22397c61e5c72c</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1995/working-capital-is-measured-by-the-excess-of-6a00a9f6db22397c61e5c72d</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1995/the-undistributed-profits-of-a-limited-liability-company-is-6a00a9f6db22397c61e5c72e</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1995/credit-sales-were-debited-to-a-akpan-instead-of-b-akpan-this-6a00a9f6db22397c61e5c72f</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1995/a-list-of-balance-extracted-from-the-ledger-is-known-as-6a00a9f6db22397c61e5c730</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1995/provision-for-depreciation-on-office-furniture-is-charged-to-6a00a9f6db22397c61e5c731</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1995/which-of-the-following-is-not-a-cause-discrepancy-between-6a00a9f6db22397c61e5c732</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1995/the-financial-plan-of-the-government-for-a-year-is-contained-6a00a9f6db22397c61e5c733</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1995/when-a-business-is-purchased-the-double-entries-required-in-6a00a9f6db22397c61e5c734</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1995/which-of-the-following-are-on-the-bank-statement-before-6a00a9f6db22397c61e5c735</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1995/a-fund-established-for-the-payment-of-minor-expenses-is-6a00a9f6db22397c61e5c736</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1995/the-maximum-amount-which-a-company-can-raise-by-way-of-6a00a9f6db22397c61e5c737</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1995/the-aggregate-of-amounts-owed-to-a-business-by-is-customers-6a00a9f6db22397c61e5c738</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1995/which-of-the-following-does-a-consignee-prepare-and-send-to-6a00a9f6db22397c61e5c739</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1995/in-the-consignee-s-record-account-the-accounting-treatment-6a00a9f6db22397c61e5c73a</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1995/which-of-the-following-is-a-fictitious-asset-6a00a9f6db22397c61e5c73b</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1995/expenditure-incurred-to-maintain-an-asset-s-earning-capacity-6a00a9f6db22397c61e5c73c</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1995/which-of-the-following-does-not-relate-to-a-manufacturing-6a00a9f6db22397c61e5c73d</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1995/which-of-the-following-is-not-true-of-a-trial-balance-6a00a9f6db22397c61e5c73e</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1995/the-chief-accounting-officer-of-nigeria-is-called-the-6a00a9f6db22397c61e5c73f</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1995/expenses-incurred-but-not-yet-paid-is-6a00a9f6db22397c61e5c740</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1995/which-of-the-following-does-not-lead-to-depreciation-assets-6a00a9f6db22397c61e5c741</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1995/which-of-the-following-is-capital-expenditure-6a00a9f6db22397c61e5c742</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1995/what-are-accounting-entries-for-bad-debts-recovered-6a00a9f6db22397c61e5c743</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1995/begin-array-c-c-halima-ibinabo-n-n-hline-text-capital-6a00a9f6db22397c61e5c744</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1995/begin-array-c-c-halima-ibinabo-n-n-hline-text-capital-6a00a9f6db22397c61e5c745</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1995/begin-array-c-c-halima-ibinabo-n-n-hline-text-capital-6a00a9f6db22397c61e5c746</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1995/begin-array-c-c-halima-ibinabo-n-n-hline-text-capital-6a00a9f6db22397c61e5c747</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1995/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c748</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1995/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c749</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1995/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c74a</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1995/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c74b</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1995/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c74c</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1995/use-the-following-to-answer-the-given-question-begin-array-c-6a00a9f6db22397c61e5c74d</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1995/use-the-following-to-answer-the-given-question-begin-array-c-6a00a9f6db22397c61e5c74e</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1995/use-the-following-to-answer-the-given-question-begin-array-c-6a00a9f6db22397c61e5c74f</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1995/use-the-following-to-answer-the-given-question-begin-array-c-6a00a9f6db22397c61e5c750</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1995/use-the-following-to-answer-the-given-question-begin-array-c-6a00a9f6db22397c61e5c751</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1995/use-the-following-to-answer-the-given-question-begin-array-c-6a00a9f6db22397c61e5c752</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1995/use-the-following-to-answer-the-given-question-begin-array-c-6a00a9f6db22397c61e5c753</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1995/use-the-following-to-answer-the-given-question-debtors-6a00a9f6db22397c61e5c754</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1995/use-the-following-to-answer-the-given-question-debtors-6a00a9f6db22397c61e5c755</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1995/use-the-following-to-answer-the-given-question-debtors-6a00a9f6db22397c61e5c756</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1994</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1994/which-of-the-following-statements-is-not-valid-6a00a9f6db22397c61e5c6f4</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1994/carriage-outwards-is-charged-to-the-6a00a9f6db22397c61e5c6f5</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1994/where-a-proprietor-withdraws-cash-from-bank-for-office-use-6a00a9f6db22397c61e5c6f6</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1994/a-debit-cash-balance-of-n26-900-was-brought-down-as-n24-300-6a00a9f6db22397c61e5c6f7</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1994/when-a-buyer-is-undercharged-the-seller-forwards-6a00a9f6db22397c61e5c6f8</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1994/cash-discount-is-given-for-6a00a9f6db22397c61e5c6f9</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1994/cash-discount-is-given-for-6a00a9f6db22397c61e5c6fa</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1994/where-there-is-no-partnership-agreement-any-contribution-in-6a00a9f6db22397c61e5c6fb</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1994/which-of-he-following-is-a-current-asset-item-6a00a9f6db22397c61e5c6fc</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1994/which-of-the-following-is-a-real-account-item-6a00a9f6db22397c61e5c6fd</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1994/a-plant-which-costs-n1-000-and-has-a-residual-value-of-n125-6a00a9f6db22397c61e5c6fe</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1994/which-of-the-following-serves-the-same-purpose-as-the-income-6a00a9f6db22397c61e5c6ff</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1994/a-plant-which-costs-n1-000-and-has-a-residual-value-of-n125-6a00a9f6db22397c61e5c700</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1994/a-plant-which-costs-n1-000-and-has-a-residual-value-of-n125-6a00a9f6db22397c61e5c701</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1994/which-of-the-following-is-treated-under-partnership-6a00a9f6db22397c61e5c702</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1994/debtors-at-start-was-n5-620-and-at-close-n3-460-cash-and-6a00a9f6db22397c61e5c703</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1994/the-excess-of-current-assets-over-current-liabilities-is-6a00a9f6db22397c61e5c704</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1994/rate-of-stock-turnover-is-defined-as-6a00a9f6db22397c61e5c705</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1994/which-of-the-following-is-not-true-of-a-partnership-business-6a00a9f6db22397c61e5c706</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1994/creditors-at-start-was-n940-and-purchases-for-the-year-was-6a00a9f6db22397c61e5c707</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1994/a-cheque-drawn-for-n1200-was-entered-in-the-cash-book-as-a-6a00a9f6db22397c61e5c708</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1994/debtors-on-1st-january-was-n1-490-and-sales-for-the-year-was-6a00a9f6db22397c61e5c709</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1994/debtors-on-1st-january-was-n1-490-and-sales-for-the-year-was-6a00a9f6db22397c61e5c70a</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1994/which-of-the-following-errors-will-not-allow-a-trial-balance-6a00a9f6db22397c61e5c70b</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1994/profit-expressed-as-a-proportion-of-cost-price-is-known-as-6a00a9f6db22397c61e5c70c</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1994/bosun-bought-goods-worth-n500-and-sold-it-at-a-margin-of-20-6a00a9f6db22397c61e5c70d</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1994/which-of-the-following-does-not-appear-on-the-debit-side-of-6a00a9f6db22397c61e5c70e</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1994/which-of-the-following-is-not-a-profit-and-loss-6a00a9f6db22397c61e5c70f</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1994/drawing-appear-on-the-6a00a9f6db22397c61e5c710</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1994/sale-of-goods-for-n500-to-eddy-was-not-posted-this-is-an-6a00a9f6db22397c61e5c711</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1994/purchase-of-goods-for-n1-000-from-chukwu-had-been-entered-in-6a00a9f6db22397c61e5c712</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1994/a-typewriter-for-office-use-sold-for-n5-000-was-posted-to-6a00a9f6db22397c61e5c713</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1994/goods-purchased-for-n92-was-entered-in-the-books-as-n29-this-6a00a9f6db22397c61e5c714</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1994/john-brought-in-an-additional-plant-into-his-business-what-6a00a9f6db22397c61e5c715</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1994/patent-and-trade-mark-are-classified-under-6a00a9f6db22397c61e5c716</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1994/a-machine-bought-for-n7-000-was-estimated-to-have-a-useful-6a00a9f6db22397c61e5c717</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1994/a-machine-bought-for-n7-000-was-estimated-to-have-a-useful-6a00a9f6db22397c61e5c718</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1994/a-machine-bought-for-n7-000-was-estimated-to-have-a-useful-6a00a9f6db22397c61e5c719</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1994/fixed-assets-include-6a00a9f6db22397c61e5c71a</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1994/deferred-charges-are-also-known-as-6a00a9f6db22397c61e5c71b</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1994/use-the-following-to-answer-the-given-question-begin-array-c-6a00a9f6db22397c61e5c71c</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1994/use-the-following-to-answer-the-given-question-begin-array-c-6a00a9f6db22397c61e5c71d</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1994/use-the-following-to-answer-the-given-question-begin-array-c-6a00a9f6db22397c61e5c71e</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1994/use-the-following-to-answer-the-given-question-begin-array-c-6a00a9f6db22397c61e5c71f</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1994/use-the-following-to-answer-the-given-question-balance-sheet-6a00a9f6db22397c61e5c720</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1994/use-the-following-to-answer-the-given-question-balance-sheet-6a00a9f6db22397c61e5c721</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1994/use-the-following-to-answer-the-given-question-balance-sheet-6a00a9f6db22397c61e5c722</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1994/use-the-following-to-answer-the-given-question-balance-sheet-6a00a9f6db22397c61e5c723</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1994/use-the-following-to-answer-the-given-question-balance-sheet-6a00a9f6db22397c61e5c724</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1993</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1993/the-books-of-accounts-are-opened-by-means-of-a-6a00a9f6db22397c61e5c6c0</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1993/which-of-the-following-is-true-of-trade-discounts-6a00a9f6db22397c61e5c6c1</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1993/return-inwards-was-understated-the-effect-is-that-6a00a9f6db22397c61e5c6c2</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1993/which-of-the-following-is-not-contained-in-the-sales-ledger-6a00a9f6db22397c61e5c6c3</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1993/which-of-the-following-is-a-credit-item-on-an-income-and-6a00a9f6db22397c61e5c6c4</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1993/payment-for-future-services-are-6a00a9f6db22397c61e5c6c5</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1993/an-excess-of-the-value-of-the-assets-over-the-purchases-6a00a9f6db22397c61e5c6c6</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1993/shares-are-sold-at-less-than-nominal-value-they-are-issued-6a00a9f6db22397c61e5c6c7</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1993/a-share-is-under-subscribed-when-6a00a9f6db22397c61e5c6c8</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1993/mark-up-on-goods-sent-to-branch-offices-are-recorded-in-the-6a00a9f6db22397c61e5c6c9</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1993/cash-stolen-from-branch-taking-s-is-recorded-in-the-head-6a00a9f6db22397c61e5c6ca</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1993/a-trial-balance-is-a-proof-of-accuracy-of-6a00a9f6db22397c61e5c6cb</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1993/the-term-bad-debts-means-debts-6a00a9f6db22397c61e5c6cc</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1993/the-equivalent-of-a-club-s-receipt-and-payment-account-is-6a00a9f6db22397c61e5c6cd</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1993/goodwill-is-6a00a9f6db22397c61e5c6ce</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1993/purchases-in-accounting-refers-to-goods-bought-for-6a00a9f6db22397c61e5c6cf</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1993/which-of-the-following-is-not-a-nominal-account-6a00a9f6db22397c61e5c6d0</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1993/the-amount-of-individual-items-on-a-government-budget-is-6a00a9f6db22397c61e5c6d1</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1993/which-of-the-following-does-not-belong-to-the-group-6a00a9f6db22397c61e5c6d2</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1993/interest-on-johnson-s-drawing-is-6a00a9f6db22397c61e5c6d3</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1993/which-of-the-following-is-the-most-liquid-6a00a9f6db22397c61e5c6d4</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1993/which-of-the-following-does-not-belong-to-the-group-6a00a9f6db22397c61e5c6d5</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1993/a-partner-s-drawing-is-debited-to-6a00a9f6db22397c61e5c6d6</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1993/trade-debts-amounting-to-n300-were-written-off-which-of-the-6a00a9f6db22397c61e5c6d7</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1993/debenture-is-a-6a00a9f6db22397c61e5c6d8</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1993/which-of-the-following-is-a-revenue-income-6a00a9f6db22397c61e5c6d9</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1993/which-of-the-following-is-a-fictitious-asset-6a00a9f6db22397c61e5c6da</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1993/income-received-in-advance-is-shown-in-the-balance-sheet-as-6a00a9f6db22397c61e5c6db</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1993/gavon-ltd-failed-to-record-n2-000-wages-the-error-committed-6a00a9f6db22397c61e5c6dc</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1993/the-excess-of-current-assets-over-current-liabilities-is-6a00a9f6db22397c61e5c6dd</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1993/carriage-inwards-are-6a00a9f6db22397c61e5c6de</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1993/which-of-the-following-accounts-is-not-kept-by-a-local-6a00a9f6db22397c61e5c6df</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1993/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c6e0</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1993/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c6e1</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1993/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c6e2</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1993/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c6e3</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1993/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c6e4</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1993/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c6e5</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1993/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c6e6</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1993/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c6e7</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1993/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c6e8</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1993/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c6e9</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1993/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c6ea</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1993/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c6eb</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1993/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c6ec</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1993/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c6ed</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1993/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c6ee</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1993/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c6ef</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1993/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c6f0</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1993/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c6f1</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1993/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c6f2</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1993/abdul-paid-off-his-indebtedness-to-john-by-cash-the-6a00a9f6db22397c61e5c6f3</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1992</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1992/which-of-the-following-will-a-supplier-send-to-a-customer-6a00a9f6db22397c61e5c694</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1992/in-which-of-the-following-books-will-trade-discount-be-6a00a9f6db22397c61e5c695</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1992/in-a-manufacturing-company-wages-paid-to-operatives-increase-6a00a9f6db22397c61e5c696</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1992/the-accounting-equation-is-6a00a9f6db22397c61e5c697</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1992/the-purchases-of-a-typewriter-for-the-office-was-debited-to-6a00a9f6db22397c61e5c698</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1992/which-of-the-following-is-not-a-book-of-prime-entry-6a00a9f6db22397c61e5c699</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1992/adex-company-limited-issued-ordinary-shares-n1-each-to-the-6a00a9f6db22397c61e5c69a</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1992/a-trader-paid-insurance-premium-of-n1-350-for-15-months-6a00a9f6db22397c61e5c69b</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1992/a-trader-paid-insurance-premium-of-n1-350-for-15-months-6a00a9f6db22397c61e5c69c</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1992/a-trader-paid-insurance-premium-of-n1-350-for-15-months-6a00a9f6db22397c61e5c69d</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1992/subscription-in-advance-is-treated-in-the-balance-sheet-of-a-6a00a9f6db22397c61e5c69e</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1992/directors-remuneration-are-recorded-in-the-book-as-6a00a9f6db22397c61e5c69f</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1992/in-a-non-profit-oriented-organization-the-excess-of-income-6a00a9f6db22397c61e5c6a0</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1992/which-of-the-following-will-not-affect-the-agreement-of-the-6a00a9f6db22397c61e5c6a1</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1992/ajijola-enterprises-bought-40-pairs-of-shoes-at-n45-each-6a00a9f6db22397c61e5c6a2</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1992/impersonal-real-accounts-include-i-expenditure-on-telephone-6a00a9f6db22397c61e5c6a3</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1992/in-a-professional-partnership-membership-must-be-between-6a00a9f6db22397c61e5c6a4</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1992/a-private-limited-company-is-that-which-i-restricts-the-6a00a9f6db22397c61e5c6a5</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1992/one-of-the-advantages-of-control-account-is-that-6a00a9f6db22397c61e5c6a6</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1992/the-assets-of-business-can-be-classified-broadly-int-6a00a9f6db22397c61e5c6a7</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1992/the-chief-accounting-officer-of-the-federation-republic-of-6a00a9f6db22397c61e5c6a8</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1992/materials-are-taken-out-of-government-unallocated-store-by-6a00a9f6db22397c61e5c6a9</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1992/as-evidence-of-payment-to-a-government-ministry-the-revenue-6a00a9f6db22397c61e5c6aa</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1992/the-fixed-amount-of-money-set-aside-for-pretty-expenses-is-6a00a9f6db22397c61e5c6ab</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1992/when-provision-is-made-for-doubtful-debt-the-accounting-6a00a9f6db22397c61e5c6ac</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1992/chukwu-s-capital-at-1-1-89-and-31-12-89-were-n30-000-and-n50-6a00a9f6db22397c61e5c6ad</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1992/the-excess-of-the-par-value-of-a-company-s-shares-over-the-6a00a9f6db22397c61e5c6ae</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1992/which-of-the-following-is-not-a-balance-sheet-item-6a00a9f6db22397c61e5c6af</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1992/which-of-the-following-is-not-on-debtor-s-legal-control-6a00a9f6db22397c61e5c6b0</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1992/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c6b1</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1992/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c6b2</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1992/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c6b3</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1992/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c6b4</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1992/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c6b5</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1992/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c6b6</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1992/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c6b7</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1992/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c6b8</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1992/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c6b9</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1992/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c6ba</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1992/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c6bb</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1992/nagode-nig-ltd-has-three-departments-a-b-and-c-you-are-given-6a00a9f6db22397c61e5c6bc</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1992/nagode-nig-ltd-has-three-departments-a-b-and-c-you-are-given-6a00a9f6db22397c61e5c6bd</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1992/nagode-nig-ltd-has-three-departments-a-b-and-c-you-are-given-6a00a9f6db22397c61e5c6be</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1992/nagode-nig-ltd-has-three-departments-a-b-and-c-you-are-given-6a00a9f6db22397c61e5c6bf</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1991</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1991/when-shares-are-oversubscribed-the-promoter-nay-decide-to-6a00a9f6db22397c61e5c663</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1991/preliminary-expenses-of-a-limited-liability-company-are-6a00a9f6db22397c61e5c664</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1991/in-government-imprest-system-the-amount-reimbursed-is-the-6a00a9f6db22397c61e5c665</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1991/reccurrent-expenditure-of-government-is-paid-from-6a00a9f6db22397c61e5c666</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1991/which-of-the-following-is-related-to-debtors-account-6a00a9f6db22397c61e5c667</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1991/the-price-paid-for-the-purchase-of-for-the-purchase-of-a-6a00a9f6db22397c61e5c668</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1991/depreciation-is-6a00a9f6db22397c61e5c669</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1991/where-there-is-provision-for-depreciation-account-fixed-6a00a9f6db22397c61e5c66a</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1991/n100-received-from-laifat-was-entered-on-the-payments-side-6a00a9f6db22397c61e5c66b</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1991/discount-allowed-is-a-charge-to-6a00a9f6db22397c61e5c66c</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1991/which-of-the-following-is-in-the-personal-ledger-6a00a9f6db22397c61e5c66d</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1991/acquash-has-sold-goods-on-credit-and-received-n2-200-in-cash-6a00a9f6db22397c61e5c66e</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1991/the-authorized-share-capital-of-a-limited-liability-company-6a00a9f6db22397c61e5c66f</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1991/the-document-evidencing-a-disbursement-of-government-fund-is-6a00a9f6db22397c61e5c670</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1991/the-authority-of-the-accountant-general-to-disburse-from-6a00a9f6db22397c61e5c671</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1991/where-the-cash-book-does-not-show-a-credit-balance-in-a-bank-6a00a9f6db22397c61e5c672</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1991/if-the-opening-stock-is-undervalued-6a00a9f6db22397c61e5c673</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1991/capital-is-the-6a00a9f6db22397c61e5c674</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1991/carriage-outwards-is-accounting-term-for-amount-spent-on-6a00a9f6db22397c61e5c675</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1991/in-a-manufacturing-organization-which-of-the-following-6a00a9f6db22397c61e5c676</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1991/the-cost-of-goods-sold-at-n32-000-the-gross-profit-is-25-on-6a00a9f6db22397c61e5c677</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1991/which-of-the-following-accounts-are-treated-in-the-nominal-6a00a9f6db22397c61e5c678</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1991/the-trading-account-is-usually-headed-6a00a9f6db22397c61e5c679</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1991/the-capital-sum-which-represents-the-difference-between-the-6a00a9f6db22397c61e5c67a</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1991/which-of-the-following-statements-is-not-true-of-a-non-6a00a9f6db22397c61e5c67b</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1991/a-business-which-converts-raw-materials-to-finished-goods-6a00a9f6db22397c61e5c67c</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1991/payment-of-salaries-to-partners-is-6a00a9f6db22397c61e5c67d</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1991/accounting-term-used-to-describe-the-excess-of-current-6a00a9f6db22397c61e5c67e</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1991/a-delivery-van-was-bought-on-credit-the-transaction-would-be-6a00a9f6db22397c61e5c67f</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1991/which-of-the-following-is-not-a-liability-6a00a9f6db22397c61e5c680</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1991/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c681</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1991/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c682</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1991/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c683</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1991/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c684</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1991/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c685</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1991/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c686</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1991/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c687</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1991/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c688</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1991/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c689</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1991/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c68a</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1991/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c68b</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1991/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c68c</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1991/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c68d</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1991/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c68e</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1991/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c68f</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1991/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c690</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1991/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c691</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1991/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c692</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1991/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c693</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1990</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1990/prof-bush-had-two-accounts-with-olive-brother-agreed-to-have-6a00a9f6db22397c61e5c635</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1990/a-trial-balance-is-a-proof-of-6a00a9f6db22397c61e5c636</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1990/which-of-the-following-is-not-true-of-revenue-expenditure-i-6a00a9f6db22397c61e5c637</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1990/which-of-the-following-does-not-belong-to-the-group-6a00a9f6db22397c61e5c638</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1990/prime-cost-consist-of-6a00a9f6db22397c61e5c639</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1990/abid-and-onik-were-in-partnership-sharing-profit-in-the-6a00a9f6db22397c61e5c63a</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1990/abid-and-onik-were-in-partnership-sharing-profit-in-the-6a00a9f6db22397c61e5c63b</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1990/which-of-the-following-errors-affects-the-trial-balance-6a00a9f6db22397c61e5c63c</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1990/the-trial-balance-will-show-return-outwards-account-n60-6a00a9f6db22397c61e5c63d</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1990/which-of-the-following-is-true-of-the-uses-of-the-journal-6a00a9f6db22397c61e5c63e</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1990/the-principal-of-double-entry-book-keeping-is-that-6a00a9f6db22397c61e5c63f</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1990/the-sales-day-book-will-show-goods-sold-6a00a9f6db22397c61e5c640</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1990/a-credit-note-from-a-supplier-for-damaged-goods-would-first-6a00a9f6db22397c61e5c641</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1990/the-purchase-of-a-typewriter-for-office-use-for-n2-500-6a00a9f6db22397c61e5c642</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1990/an-overdraft-is-usually-shown-as-a-6a00a9f6db22397c61e5c643</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1990/cash-discount-received-would-be-shown-in-the-i-cash-book-ii-6a00a9f6db22397c61e5c644</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1990/the-balance-of-the-pretty-cash-book-should-be-6a00a9f6db22397c61e5c645</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1990/which-of-the-following-should-be-included-in-the-adjusted-6a00a9f6db22397c61e5c646</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1990/which-of-the-following-belongs-to-the-nominal-ledger-6a00a9f6db22397c61e5c647</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1990/which-of-the-following-will-not-affect-the-agreement-of-the-6a00a9f6db22397c61e5c648</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1990/a-balance-of-n102-on-waged-account-was-transferred-as-n120-6a00a9f6db22397c61e5c649</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1990/carriage-inwards-is-shown-on-the-6a00a9f6db22397c61e5c64a</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1990/stock-is-n200-at-start-and-n320-at-close-purchases-n2-055-6a00a9f6db22397c61e5c64b</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1990/stock-is-n200-at-start-and-n320-at-close-purchases-n2-055-6a00a9f6db22397c61e5c64c</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1990/the-salary-of-a-shop-keeper-who-sells-goods-would-be-charged-6a00a9f6db22397c61e5c64d</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1990/commission-received-is-entered-on-the-6a00a9f6db22397c61e5c64e</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1990/the-balance-of-the-sales-account-is-transferred-to-the-6a00a9f6db22397c61e5c64f</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1990/what-are-the-entries-of-posting-credit-purchases-into-the-6a00a9f6db22397c61e5c650</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1990/when-precision-for-depreciation-account-is-maintained-the-6a00a9f6db22397c61e5c651</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1990/the-straight-line-depreciation-is-6a00a9f6db22397c61e5c652</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1990/motor-car-costing-n10-000-was-depreciated-at-20-per-cent-6a00a9f6db22397c61e5c653</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1990/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c654</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1990/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c655</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1990/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c656</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1990/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c657</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1990/which-of-the-these-entries-is-wrong-purchases-account-begin-6a00a9f6db22397c61e5c658</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1990/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c659</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1990/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c65a</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1990/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c65b</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1990/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c65c</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1990/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c65d</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1990/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c65e</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1990/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c65f</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1990/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c660</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1990/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c661</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1990/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c662</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1989</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1989/the-bank-column-in-the-cash-book-shows-a-credit-balance-of-6a00a9f6db22397c61e5c603</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1989/t-trader-sets-aside-from-his-private-funds-n1-500-for-6a00a9f6db22397c61e5c604</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1989/when-goods-are-sold-for-cash-the-credit-entry-goes-to-the-6a00a9f6db22397c61e5c605</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1989/the-sales-account-is-written-up-from-6a00a9f6db22397c61e5c606</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1989/the-petty-cash-book-can-have-6a00a9f6db22397c61e5c607</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1989/which-of-the-following-may-have-been-recorded-in-the-cash-6a00a9f6db22397c61e5c608</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1989/which-of-the-following-accounts-belongs-to-the-personal-6a00a9f6db22397c61e5c609</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1989/which-of-the-following-accounts-belongs-to-the-private-6a00a9f6db22397c61e5c60a</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1989/a-cheque-for-n400-drawn-in-favour-of-jeje-was-posted-to-the-6a00a9f6db22397c61e5c60b</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1989/a-sales-for-n2-570-was-recorded-in-the-day-book-as-n2-750-6a00a9f6db22397c61e5c60c</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1989/which-of-the-following-would-be-posted-to-the-proprietor-s-6a00a9f6db22397c61e5c60d</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1989/the-drawings-account-of-a-sole-proprietorship-is-transferred-6a00a9f6db22397c61e5c60e</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1989/a-business-marked-up-its-cost-by-50-this-would-mean-a-gross-6a00a9f6db22397c61e5c60f</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1989/which-of-the-following-show-s-the-stock-at-the-start-of-an-6a00a9f6db22397c61e5c610</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1989/the-balance-in-the-purchases-ledger-control-account-is-6a00a9f6db22397c61e5c611</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1989/discount-allowed-would-appear-on-the-6a00a9f6db22397c61e5c612</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1989/the-balance-the-provision-for-depreciation-account-is-shown-6a00a9f6db22397c61e5c613</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1989/the-concept-of-double-entry-book-keeping-states-that-6a00a9f6db22397c61e5c614</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1989/outstanding-rent-of-n300-is-paid-by-the-proprietor-the-6a00a9f6db22397c61e5c615</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1989/which-of-the-following-in-a-classified-form-contains-a-6a00a9f6db22397c61e5c616</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1989/when-a-buyer-returns-damages-goods-to-the-seller-the-buyer-6a00a9f6db22397c61e5c617</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1989/trade-discount-is-6a00a9f6db22397c61e5c618</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1989/pending-the-location-of-error-the-difference-disclosed-in-6a00a9f6db22397c61e5c619</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1989/which-of-the-following-is-not-true-of-capital-expenditure-i-6a00a9f6db22397c61e5c61a</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1989/which-of-the-following-may-cause-depreciation-i-wear-and-6a00a9f6db22397c61e5c61b</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1989/a-machine-cost-n12-000-and-has-a-useful-life-of-4-years-and-6a00a9f6db22397c61e5c61c</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1989/a-machine-cost-n12-000-and-has-a-useful-life-of-4-years-and-6a00a9f6db22397c61e5c61d</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1989/a-machine-cost-n12-000-and-has-a-useful-life-of-4-years-and-6a00a9f6db22397c61e5c61e</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1989/a-machine-cost-n12-000-and-has-a-useful-life-of-4-years-and-6a00a9f6db22397c61e5c61f</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1989/factory-cost-consists-of-6a00a9f6db22397c61e5c620</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1989/the-term-bad-debt-means-6a00a9f6db22397c61e5c621</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1989/a-subsidiary-record-is-a-book-6a00a9f6db22397c61e5c622</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1989/which-of-the-following-does-not-belong-to-the-group-6a00a9f6db22397c61e5c623</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1989/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c624</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1989/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c625</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1989/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c626</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1989/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c627</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1989/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c628</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1989/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c629</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1989/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c62a</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1989/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c62b</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1989/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c62c</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1989/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c62d</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1989/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c62e</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1989/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c62f</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1989/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c630</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1989/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c631</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1989/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c632</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1989/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c633</loc><lastmod>2026-05-10</lastmod></url>
  <url><loc>https://teacha.io/past-questions/waec/accounts-principles-of-accounts-ytzgnogxtp/1989/use-the-following-information-to-answer-the-given-question-6a00a9f6db22397c61e5c634</loc><lastmod>2026-05-10</lastmod></url>
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