ApexCBTApexCBT — The Elite Offline CBT Simulator for Exam Success
Nigeria's premier 100% offline exam preparation engine. Score 300+ in JAMB, pass WAEC, or crush your ICAN and ACCA professional exams without spending a single Naira on internet data.
School & University Exams
One license unlocks all three modules. Practice what you need, when you need it.
JAMB UTME
Secure 300+ and gain admission to any Nigerian university.
Subjects
- ✓Full CBT simulation — exactly like the JAMB exam centre
- ✓27 years of past questions with AI explanations
- ✓Timed mock exams with instant scoring
- ✓Subject-by-subject performance breakdown
WAEC / SSCE
Ace your West African Senior School Certificate with confidence.
Subjects
- ✓WAEC-format questions across all 20 subjects
- ✓9 years of past papers with detailed solutions
- ✓Practice by subject or full-paper simulation
- ✓Covers all WAEC syllabus topics
Post-UTME
Clear your post-UTME screening for top Nigerian universities.
Subjects
- ✓University-specific question sets (EKSU, FUTA, UI, Unilorin)
- ✓Formatted to match each school's exact screening style
- ✓General Post-UTME bank for all other universities
- ✓Focus on your target school's hotspot topics
ICAN & ACCA Question Banks
Structured past questions and official examiner insights for Nigeria's top professional accounting certifications. Each bank sold separately — ₦50,000 per year.
ICAN Professional Exams
Conquer ICAN Skills and Professional levels with 6 years of structured past questions.
Subjects Covered
- ✓772 past questions with full model answers
- ✓Detailed marking guides for every question
- ✓Examiner's reports with performance insights
- ✓Covers Skills and Professional levels (old + new syllabus)
- ✓22 diet sittings from Nov 2020 to May 2026
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ACCA Professional Exams
Study smarter with ACCA examiner insights covering Applied Skills and Strategic Professional.
Subjects Covered
- ✓600+ question-level examiner insights
- ✓Official ACCA examiner commentary per question
- ✓Key points and common candidate mistakes
- ✓Covers Applied Skills and Strategic Professional (incl. SBR, SBL, ATX)
- ✓11 subjects from 2021 to 2024
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See What You're Getting
Real Questions. Real Model Answers.
Tap a tab to browse a live sample from each bank — then reveal the full model answer.
QUESTION 1
The following is a trial balance extracted from the books of Fete Renovations Plc on July 31, 2025.
| Account | Dr ₦'000 | Cr ₦'000 |
|---|---|---|
| Retained earnings — Aug 1, 2024 | 1,212 | |
| 6% Loan notes (issued Mar 1, 2025) | 1,600 | |
| Revenue | 4,816 | |
| Cost of sales | 1,536 | |
| Plant and equipment at cost | 5,200 | |
| Accum. depreciation — plant | 2,480 | |
| Land and buildings (land ₦480k) | 3,200 | |
| Investment property | 2,560 | |
| Financial assets (FVOCI) | 672 | |
| Cash and bank | 704 | |
| + 13 more line items… | 15,868 | 15,868 |
Additional information (i–viii) covers share issue, loan interest, FVOCI elections, investment property fair values, plant disposal, land & building revaluations, and warranty provision.
Required:
(a) Prepare the Statement of Profit or Loss and Other Comprehensive Income for the year ended July 31, 2025. (10 marks)
(b) Statement of Changes in Equity (6 marks)
(c) Statement of Financial Position (12 marks)
(d) Basic Earnings Per Share (2 marks)
Why Serious Candidates Choose ApexCBT Pro
ICAN bank contains actual exam questions, model answers, and marking guides extracted from official ICAN Pathfinder documents.
ACCA bank includes official examiner observations — exactly what the ACCA examining team looks for in high-scoring answers.
ICAN questions go up to May 2026 under the new syllabus. ACCA covers 2022–2024 Applied Skills and Strategic Professional.
Why Students Choose ApexCBT
Built for Nigerian exam conditions. No internet. No lag. No excuses.
Once activated, the entire question bank, AI engine, and timer system run locally on your PC. No data needed on exam day.
Every single question includes a concise expert explanation — not just the answer. Understand why, not just what.
Track scores by subject and year. Instantly see your weakest topics across JAMB, WAEC, and Post-UTME.
Your PIN is bound to your device — preventing sharing while keeping your data private and secure.
Runs directly on Windows — no browser, no lag. Built with Rust and WebView2 for desktop-grade performance.
JAMB mode replicates the official CBT interface — same question format, same timer pressure, same layout.
Simple Annual Pricing
Choose the plan that matches your exam journey. Download once, access all year.
ApexCBT Standard
Less than ₦1,700 a month for elite university admission prep.
- ✓100% Offline Access
- ✓Latest 2026 JAMB/WAEC Past Questions
- ✓Unlimited Timed Mock Exams
- ✓Performance Analytics
Secured by Paystack · All sales are final once activation PINs are issued.
ApexCBT Pro
Less than ₦4,200 a month to guarantee you pass your professional diet.
- ✓Everything in Standard
- ✓Full ICAN Pathfinder Database
- ✓ACCA CBE Interface Simulation
- ✓Constructed Response (Section B & C) Practice with Examiner's Reports
Choose ICAN or ACCA below · Secured by Paystack
Institutional & School Procurement
Deploy ApexCBT across your school's computer lab. JAMB, WAEC, and Post-UTME modules — all covered under one volume licensing agreement.