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THE ISSUES OF EDUCATION IN NIGERIA Students may find it difficult to prepare for a test, particularly if they do not know how to proceed or what to do when studying and during the examination.
First and foremost, make an effort to comprehend the issue. Some questions in the “green light” category overwhelm the majority of pupils. These are factual questions with easy responses. This sort of inquiry has an answer that is either in your brain or not.
And certain green light questions may be quite tough, which might be due to how the question is structured or the presence of extraneous characteristics that induce distraction. Now, your responsibility as a student taking this kind of test is to grasp what the examiner is saying on the paper in front of you. Repeat the question quietly many times. Determine what you are intended to discover, what you need to find, and what the unknown is, particularly if the inquiry is problem-based.
It is also necessary to examine if creating a sketch, taking notes, and answering each component of the question can help you avoid losing points. Also, there are certain questions called”yellow light” questions. These are more thorough questions than green light questions, but they all follow the same logic: you either answer it or you don’t. You will often have to combine many green light features. Similar tactics will not work for yellow and green questions, but for yellow light questions, you will need to recollect a large number of ideas, concepts, formulae, and so on in order to answer one question.
Second, there are certain questions that need critical thought. These kind of inquiries will force you to sort new inferences or use your knowledge in new contexts. You must know and comprehend the content provided to you before to the test. Unlike green light questions, where you choose your response as soon as you see a question. You are not required to answer this sort of question precisely as it appears in the text.
You will need to take what you already know and apply it in new ways. This sort of inquiry sometimes perplexes students since they are shocked to be asked a subject that was not specifically discussed in class. Remember that you are not expected to know the answer to this sort of inquiry.
You must generate the solution; it is not pre-programmed in your mind. To be able to answer this sort of question, you must be familiar with the fundamentals. These kind of questions are posed more often at universities than in secondary schools since university students should have a better comprehension of what is taught in class by utilizing school libraries and the internet to find relevant information about a subject. Make diagrams or concept maps that connect concepts or subjects from the course to prepare for this kind of test.
Consider how what you are studying connects to what you have studied in previous sessions, i.e. look for ties or connections. Sit down and brainstorm with friends or classmates on how to use what you learned in class in the workplace. Also, when you discover that you are not integrating in your prior place, learn to alter your study settings. Find a more peaceful setting to study in or at midnight. Regular pauses are also beneficial to the brain. Consume light, wholesome meals. To minimize over-anxiety, arrive at the test site as early as possible.
Furthermore, some test questions are quantitative problem-solving tasks. These kind of exams need prior practice with both old and new issues. Remember not to sneak a glance at the solution when you get stuck while working on the puzzles. Only when you’ve decided on an answer should you double-check it.
Consider getting half credit instead of no credit if you freeze when you get stuck on difficult issues in the test hall. When you arrive at the test hall, jot down anything that has been handed to you or is known to you, such as the criteria.
Draw a bar graph to indicate relationships and put down any important or related formulae to the issue. Also, while dealing with numerical difficulties, consider guessing the solution first. This will allow you to double-check your work and stay on track. Neat, precise work keeps faults at bay and helps you to see them when they occur. Remember to jot down everything that is required since some courses are “no unit, no mark.”
Furthermore, if the instructor or examiner can clearly see your work, he or she may give you partial credit for what you know, even if your final or ultimate answer is incorrect, i.e. most problem-based question examiners mark steps, so it is advisable not to omit any step while in the examination Hall. It is also critical to double-check your replies.
This demands the same level of thinking that was needed to solve the issue in the first place. You will then be able to ask yourself these questions. “Is your final response what you predicted in your first estimate? Is it a sensible amount or value? Is your answer inaccurate in terms of unit? “. Rework the issue if your solution does not seem plausible.
Furthermore, there are certain exams that consist of multiple-choice questions. When presented with a question like this, the first thing to do is’read and stem.’ Yes, you read it correctly. Read and stem until you comprehend what the inquiry is asking. Before you examine your response, keep an eye out for double negatives or positives, as well as any twisted terminology.
Certain examiners may choose to intentionally misspell some alternatives. It is your responsibility as a student to find the odd man out in the selection. There are certain questions where all of the alternatives are accurate. You are asked to choose the most suitable response from the alternatives provided in this case.
Reading and stemming are the greatest ways to do this. Look for hints in the stem that point to the right answer and eliminate any alternatives. For example, if the stem indicates that the response is plural, you may exclude any solitary option. The primary guideline is that the right response must make grammatical sense with the stem. Options that fail these tests may be eliminated. Cross out alternatives as you rule them out with your pencil.
This will allow you to concentrate on the remaining options and avoid the possibility of returning to an item and picking an alternative you have previously rejected. Mark any questions about which you are unclear. If you finish the test with time to spare, go through these questions again to modify some answers. Reviewing or returning to your questions is really beneficial since hints are often obtained from questions in order to answer another one you do not know.
Finally, when presented with a simple test, the best method to prepare is to practice writing essays. Make outlines of potential essay topics using your course materials to have a solid idea of what may be on the test. Then, from memory, rebuild your outlines. Practice at least one whole essay, keep track of your practice time, and be aware of how much time you will have throughout the test.
It is also critical to consider how you will provide the relevant material in the essay in an ordered way. For example, if you are requested to compare and contrast two ideas as they pertain to a problem, you may define the two theories first, then explain the issue, and then compare and contrast them. Memorize significant events, facts, and names that you will need to support your case if the test is closed-book. If you’re using open notes, make sure you have solid outlines.
Manage your time effectively in the test hall. If there are numerous essay questions, like with other examinations, look at them all at the start and note how many points each is worth. Then, prioritize the order in which you respond to the question. Take your time reading the instructions. “Are you addressing the genuine question on the paper?” ask yourself honestly. Because examiners can see when you’re not directly answering the topic, be sure you’re addressing the question and not simply writing down irrelevant facts unrelated to the issue.
Decide on your point and briefly list your supporting evidence before you begin writing the essay. It is also OK to make a brain dump of all the crucial material that you want to include so that you have it readily available when you begin writing. To organize your ideas and arguments, make a short outline of what you’re going to write. Write! and express your argument as soon as possible! Because you don’t want to finish the timed essay test with your brilliant argument still unfinished. If you have time, return to your essay and briefly check it for mistakes.


Have you ever considered how many ICAN students fail financial accounting at all levels of the Institute’s exam? Check the findings and perform research on the outcomes of numerous applicants who took ICAN exams. Many individuals fail F.A even at the ATS level (Financial Accounting).


1. Inadequate Knowledge of Financial Accounting Principles: You cannot do well in financial accounting exams if you do not comprehend the ideas, principles, and theoretical components of financial accounting. For example, if you don’t know why one account must be debited and another must be credited, you’ll run into trouble.
2. Overemphasis on Workings: Many students fail financial accounting because they only focus on selecting practical issues and answers and practicing them without knowing the fundamentals of postings.
3. Posting Cramming: Some students cram the numerous posts into various ledgers and other accounts without a thorough understanding of financial transaction fundamentals.
4. Lack of Knowledge of Double-Entry Systems: Many students fail financial accounting because they do not comprehend the idea of double-entry systems.
5. Lack of Knowledge of Simple Arithmetic: Many kids struggle with maths. Even in secondary schools, many students get C6 in their SSCE exams. Some pupils do not even understand basic math. Some don’t know how to compute simple interest, ratios, or anything else, yet they want to pass financial accounting.
6. ILL-Preparations: Many students prepare for the ICAN test in what I term a “crash program.” For example, if the financial accounting curriculum has 30 subjects and a student only studies for 13, but none of the questions come from those 13 topics, he would undoubtedly fail the financial accounting test.
7. Overemphasis on Calculations and Practice: At the cost of the theoretical components of each subject, if a student does not study the theoretical aspects of the financial accounting syllabus and discovers that ICAN tests most of the questions on theories, the student will blame themselves. For example, if ICAN refuses to include any calculation problems in any of the levels where F. A is assessed, but just theories, you may be certain that many students will fail.
8. Disorganized Exam Work: Some students fail to see the need of keeping their work clean for the examiners, therefore they produce accounts that appear to be shoddy work. Some students offer preliminary drafts in their responses. Such pupils are doomed to fail.
9. Failure to Include Currency in Account: Surprisingly, many students fail to include currency in their response scripts while answering questions. For example, if the examiner asks a practical issue that requires computations or posts into certain accounts in US DOLLARS, but a student fails to utilize USD in their replies, they would fail. Furthermore, if the examiner uses NAIRA but the students utilize CEDIS, the students will fail.
10. Figure Numbering in Questions: If the examiner leaves all the figures in a question in thousands (‘000), but many students neglect to include the (‘000) in their replies, they will be penalized. Furthermore, if the examiner leaves the amounts in millions, but pupils disregard it and use whatever figures they like, they will fail.
11. Calculators That Don’t Work: Some students are negligent with their calculators. They utilize calculators that fail and provide incorrect results. Some other pupils have malfunctioning calculators that quit operating during exams. It is recommended that ICAN students utilize brand-new, working calculators. For my years as an ICAN student, I used to walk to the test hall with two accurate calculators, even during the Business Law exams. Make the error of reserving a calculator for the ICAN test. Use it on a regular basis to observe how well it works.
12. Spiritual Issues: Some students fail financial accounting and other papers because they have spiritual issues that need prayers and deliverance. I’ve seen many intelligent students fail ICAN tests despite their abilities. This might be a deliverance situation.
13. Lack of Tutorials: A student who refuses to attend ICAN tutorial sessions but relies heavily on resources may fail the test if he does not comprehend all of the subjects. Tutorial courses prepare ICAN students for at least a 50% success rate.
14. Errors: During the test, many ICAN students are not composed and coordinated. They commit unforgivable errors that cost them success. Please keep mistakes to a minimum. If you make a mistake during the test and have ample time to repair it, do so; nevertheless, do not cancel all of your work since you may lose all of your marks.
15. Omission of Students Test Numbers on Answer Scripts: Due to anxiety, some students forget to put their exam numbers on some of the questions they try. If this occurs, the assessors will not give any credit for any misidentified script. Always write your Test number first on each paper you use for the exam.
16. Omission of Debit and Credit in Ledger Accounts: Where students are required to utilize ledger accounts or journals that require the inclusion of Dr. and Cr. correctly, any student who omits such in their response scripts will be penalized.
17. Incorrect Account Titles: If a student utilizes the incorrect account title during the ICAN test, he will fail the paper. For example, if a student is preparing a TRADING, PROFIT, AND LOSS ACCOUNT and utilizes “BALANCE SHEET” owing to test stress, he would fail.
18. Dislike for Financial Accounting: If you want to pass the financial accounting test, you must acquire a dislike for the subject.
19. Lack of in-depth knowledge of each topic: What exactly does this mean? It implies that you must study all there is to know about each subject. This is when research comes into play. If you want to learn all there is to know about a certain subject, you cannot depend on just one source. You’ll need decent textbooks and ICAN packets.
20. Lack of Understanding of Format for Each Subject: Each topic that involves computations and transaction posts must have its own format. For example, there are forms for capital accounts, current accounts, profit and loss appropriation account, and balance sheet in Partnership. There are several forms for adjusted cash books and bank reconciliation statements for bank reconciliation. A student cannot pass the ICAN test if he or she does not rigorously learn all the formats of all the subjects in a syllabus via frequent practice. If you wish to pass the Financial Accounting tests, you must be familiar with all of the formats for each subject. Knowing the forms well will increase your confidence in appropriately posting transactions.
21. Lack of Accounting Terminology Definition Knowledge: You must painstakingly learn and understand all of the terms used in financial accounting. Here are some examples:
• Balance brought down • Balance carried down • Balance carried forward • Balance brought forward • Debtors • Creditors • Debits • Credits • Discounts (allowed and received) • Purchases • Sales • Depreciation • Reconciliation • Inventory • Pricing • Margins • Mark up • Goodwill
It may surprise you that if ICAN asks students to explain some of the terms listed above, many will make mistakes in the exam room. Why is this the case? It is due to their lack of understanding of basic accounting techniques.
22. Tabular Form: If a question requires students to provide their answers in a tabular format, any student who fails to do so will receive a zero on that question because his answer deviates from the requirement of the question. For example, if a question states, “Prepare the partners’ capital and current accounts in tabular form,” you must strictly adhere to the instruction.
23. Itemize: When ICAN asks you to itemize in a question, it means to “list.” A good student will follow this simple instruction and complete the task at hand. For example, consider the following question: “Itemize management functions.”
In this case, you are expected to list and number all of the functions in the following order:
1. Organization
2. commanding
3. Organizing
Others, etc.
List and explain: 24. In another case, consider the following question: “List and explain production factors.” A good student should first itemize or list all of the production factors. After listing them, he will begin explaining them briefly one by one. PENALTY: If a student fails to list but explains the factors of production, he will lose a significant number of marks because he omitted the first part of the question.
25. Define: This is where many students make mistakes. If ICAN asks you to define something, they have a standard definition that they expect all students to follow. Those who do not respond appropriately to the question will lose a lot of points. This is one of the reasons why students must memorize many definitions prior to the exam. For example, if the question is “Define Partnership,” the best way to answer and earn the most points is to say: “Partnership is the relationship that exists among people who come together with the common goal of making profits.” Any definition that falls short of this standard may be rejected by ICAN.



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