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IPSASs set out all the following, except one
One of the following is odd in relation to objectives of IPSAS
The IPSAS on Impairment of Non-cash Generating Assets
IPSAS 33 deals with
One of the following is not a challenge of IPSAS adoption
Select the odd from the following:
Cash flow from investing activities includes all the following except
The Statement of Changes in Net Asset details the change between the current and prior period for net assets balances. Which of the following factors is not a cause of the changes?
Given that the following were extracted from the books of a Public sector entity for the year ended December 31, 2018: Capital grants N50,000,000; Revaluation reserve N600,000; Translation reserve N900,000; Accumulated Surplus N400,000 and Public debt charges N1,000,000. What is the value of its Net asset?
The following data relates to Ministry of Power for the period ended December 31, 2017:
Aid & Grants N70m, Other Receipts N65m, Debt Forgiveness N35m; Salaries & Wages N15m, Allowances & Social Contribution N25m, Overhead Cost N10m. What is the Surplus from operating activities for the period?
Given that the original budget on salaries N12m, Supplementary budget on salaries N7m and Actual salaries expenditure for the period N16m. What is the variance on final budget?
Given that the monthly budget of Ministry of health is 14,000,000 and the monthly revenue is 1,500,000 while revenue to date is 2,000,000. What is the percentage achieved on budget.
Given that the annual personnel budget of PHCN is 4,500,000, actual expenditure this month is 560,000, actual expenditure to date 1,560,000, liability committed 600,000 and total expenditure liability 2,160,000. What is the available balance of PHCN
Accountant general office has an annual capital budget of 76,346,000, actual expenditure this month 467,000, actual expenditure to date 6,534,000, liability committed 1,278,000 and total expenditure and liability of 7,812,000. What is the available balance for the organisation.
Given that Ministry of Works has a balance of 300,000 in its cash book and un-presented cheques of 290,000, direct credit into the bank of 150,000, direct debit of 200,000. What is the balance in the bank statement of Ministry of Works
Which of the following is not a record to be maintained by public sector entity under IPSAS
The dataset that contains description/details of statutory allocations of revenue receivable by a Public sector entity each fiscal year is called…………..
The document that contains information on the name and description/details of revenue receivable by a Public sector entity each fiscal year is known as ……………..
The document that contains a permanent summary of all amounts entered in supporting journals which list individual transactions by date is known as……………