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WAEC 2024 - BOOK KEEPING & CATERING ANSWER
WAEC 2024 - BOOK KEEPING & CATERING ANSWER

WAEC 2024 - BOOK KEEPING ANSWER


BOOKKEEPING OBJ
1-10: BBCDCBDCCC
11-20: BACAACCBBA
21-30: DCCDDCBBDB
31-40: CCBBAAABBB



(1a)
(PICK ANY THREE)
(i) Doesn't Detect Errors of Principle: A trial balance may not identify errors related to the classification of transactions. For instance, if an expense is mistakenly recorded as an asset, the trial balance will still balance, but the financial statements will be misstated.

(ii) Doesn't Detect Compensating Errors: Compensating errors occur when two or more errors offset each other, resulting in a trial balance that still balances. For example, if an amount is over-recorded in one account and under-recorded by the same amount in another account, the trial balance will still show equality.

(iii) Doesn't Identify Errors of Omission: If a transaction is completely omitted from the accounting records, it will not be reflected in the trial balance, resulting in an inaccurate representation of the financial position.

(iv) Doesn't Detect Errors of Commission: Errors of commission occur when transactions are recorded with incorrect amounts. If an incorrect amount is recorded, but the debits and credits still balance, the trial balance will not detect this error.

(v) Timing Differences: Trial balances are prepared at a specific point in time, usually at the end of an accounting period. Therefore, it may not capture transactions that occur after the cutoff date but belong to the current period, leading to incomplete or inaccurate financial reporting.

(1b)
(PICK ANY THREE)

(i)Recording Transactions: It serves as a central repository for recording all financial transactions of a business.

(ii) Tracking Account Balances: Allows businesses to monitor the balances of individual accounts, such as assets, liabilities, revenues, and expenses.

(iii) Preparing Financial Statements: Provides the data needed to prepare accurate financial statements like the balance sheet and income statement.

(iv)Facilitating Analysis: Enables businesses to analyze financial performance, identify trends, and make informed decisions based on financial data.

(v)Ensuring Compliance: Helps ensure compliance with accounting standards and regulations by maintaining a comprehensive record of financial activities.

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(3)
(PICK ANY FIVE)
(i)Job creation: Entrepreneurship leads to the establishment of new businesses, which in turn creates employment opportunities, reducing unemployment rates and boosting income levels.

(ii)Innovation and competitiveness: Entrepreneurs introduce new products, services, and business models, fostering innovation and driving competitiveness within industries, which ultimately enhances economic growth.

(iii) Increased productivity: Entrepreneurial ventures often strive for efficiency and productivity gains through innovative processes and technologies, contributing to overall economic productivity improvements.


(iv)Wealth creation: Successful entrepreneurship can generate wealth for individuals, investors, and communities through business profits, increased property values, and other economic gains, leading to higher standards of living.

(v)Regional development: Entrepreneurship can stimulate economic growth in underserved regions by attracting investment, fostering local innovation, and revitalizing communities through the creation of businesses and infrastructure.

(vi)Tax revenue generation: Entrepreneurial activities generate tax revenues for governments through business taxes, employment taxes, and indirect taxes, providing funding for public services and infrastructure development, which further supports economic growth and stability.

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(4a)
Drawings: Drawings represent withdrawals made by the owner for personal use from the business's funds or assets. Drawings decrease the owner's equity in the business. Drawings are typically shown as a deduction from the owner's equity section in the balance sheet, reducing the total equity amount.


(4b)
Creditors: Creditors represent entities or individuals to whom the business owes money for goods or services purchased on credit. Creditors are categorized as liabilities on the balance sheet, specifically under the current liabilities section. The amount owed to creditors is reported as the total outstanding balance owed by the business at the reporting date.

(4c)
Debtors: Debtors, also known as accounts receivable, represent amounts owed to the business by customers or clients for goods sold or services rendered on credit. Debtors are categorized as assets on the balance sheet, specifically under the current assets section. The amount owed by debtors represents the total receivables that the business expects to collect in the near future.

(4d)
Accruals: Accruals represent expenses that have been incurred but have not yet been paid or recorded in the accounting records. Accruals are categorized as liabilities on the balance sheet, typically under the current liabilities section. These are amounts that the business owes but has not yet paid by the end of the reporting period, such as accrued wages or accrued utilities expenses.

(4e)
Stock: Stock referred to as inventory, represents the goods held by the business for sale in the ordinary course of operations. Stock is categorized as an asset on the balance sheet, specifically under the current assets section. The value of stock is reported at the lower of cost or net realizable value, reflecting the amount the business expects to realize from selling the inventory.

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(6)


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(7)



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(9)





WAEC 2024 - CATERING ANSWER





(1a)
(PICK ANY THREE)
(i) Butter
(ii) Whey
(iii) Yogurt
(iv) Casein
(v) Cheese
(vi) Cream

(1b)
(PICK ANY TWO)
(i) By Adding the lactase enzyme to milk can help break down the lactose, making it more digestible for individuals with lactose intolerance.
(ii) By Fermenting milk products, such as yogurt or kefir, can make them more digestible as the bacteria involved in fermentation help break down the lactose.
(iii) Milk can be processed to remove or reduce the lactose content, making it more suitable for individuals with lactose intolerance.
(iv) By Partially hydrolyzing the lactose in milk can also make it more digestible for those with lactose intolerance.

(1c)
(PICK ANY THREE)
(i) Soy Milk
(ii) Almond Milk
(iii) Oat Milk
(iv) Coconut Milk
(v) Rice milk

=============================

(2ai)
SCOOPS:
(PICK ANY ONE)
(i) It is used for portioning ingredients accurately
(ii) Serving consistent portion of items like ice cream or mashed potatoes

(2aii) PIE DISH:
(PICK ANY ONE)
(i) it is used for baking pies, quiches or tarts.
(ii) It can be used as serving dishes for desserts.

(2aiii)
BOWLS:
(PICK ANY ONE)
(i) Portion control for soups, stews, or other liquid-based dishes.
(ii) Presentation of individual-sized servings for salads, cereals, or desserts.
(iii) Measurement and portioning of ingredients during food preparation.

(2aiv)
MEASURING SCALE:
(PICK ANY ONE)
(i) For accurate measurement of ingredients for precise recipe formulation.
(ii) Portion control for weight-sensitive items like proteins, grains, or portion-controlled meals.
(iii) Monitoring and recording of portion sizes for nutritional information or cost control.

(2b)
(i) Clear Soups: Includes broths, consommés, and consommé-based soups.
(ii) Cream Soups: Thickened with a roux or other thickening agent, often featuring pureed vegetables or dairy.
(iii) Puree Soups: Smooth, thick soups made by pureeing vegetables, legumes, or other ingredients.
(iv) Specialty Soups: Unique or regional soups, such as chowders, bisques, or ethnic-inspired soups.

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(3a)
I - Whisk
II - Spatula
III - Cleaver
IV: Sharpening file

(3b)
I: It is used for mixing ingredients smoothly by incorporating air into the mixture.
II: It is used to scrape, flip, or spread food items.
III: It is used to cut through tough cuts of meat, including bone, cartilage, and joints
IV: It is used to sharpen the edges of knives

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(4a)
(PICK ANY FIVE)

(i)Cod
(ii)Haddock
(iii)Halibut
(iv)Sea Bass
(v)Snapper
(vi)Sole
(vii)Trout


(4b)
(PICK ANY THREE)

(i)Fish and chips made with cod or haddock, served with tartar sauce and mushy peas.

(ii)Grilled sea bass with a citrus glaze, accompanied by roasted vegetables and quinoa.

(iii)Baked halibut with a garlic herb crust, served with mashed potatoes and green beans.

(iv)Snapper ceviche marinated in lime juice, mixed with diced tomatoes, onions, and cilantro, served with tortilla chips.

(v)Pan-fried trout fillets topped with almond slivers and a lemon butter sauce, served with wild rice and asparagus.

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(5a)
(PICK ANY THREE)
(i) Milk
(ii) Sugar
(iii) Baking Flour
(iv) Egg
(v) Flavouring (e.g., vanilla or chocolate)

(5b)
(PICK ANY FIVE)
(i) Over-leavening, leading to a coarse or open texture
(ii) Unpleasant soapy or bitter taste
(iii) Collapse or sinking of the finished product
(iv) Unstable or fragile structure
(v) Unappealing appearance or presentation.
(vi) Excessive browning or burning
(vii) Unpleasant mouthfeel or aftertaste





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