Promotion is conducted by persons who come up with the idea to form a company. A promoter is the person who conceives the idea of forming a company and who undertakes, does and goes through all the formalities and incidental preliminaries of incorporation. Legal position of the promoters A promoter is not an agent of the company during formation because the principal (company) does not legally exist. A promoter is not a trustee of the company during formation because the beneficiary doesn’t exist. Promoters are fiduciaries of the company with regard to formation. They have on their hands the creation and molding of the company. This is an equitable relationship based on trust, confidence and good faith. It imposes upon the promoter certain equitable or fiduciary obligations.

Elements of costs is a statement that is a presentation of costs data in form of a statement. It shows cost incurred under appropriate headings e.g: manufacturing using company we shall have: Direct materials + Direct expenses + Direct labour = Prime cost. Prime cost + Factory overheads (Production overheads) = Production costs. Production costs + Administrative overheads + Selling overheads + Distribution overheads = Total costs. Total costs + Profit = Selling price.

Physical education is the foundation of a Comprehensive School Physical Activity Program. It is an academic subject characterized by a planned, sequential curriculum (course of study) that is based on the national standards for physical education.

service costing is the process of identifying all costs associated with building, supporting, and delivering your service. Examples of service cost components include equipment, staff labor, professional fees, software, license fees, and data center charges, to name just a few.

This is charging of overhead to cost units. After determining the overhead of a cost centre these overheads are charged to cost unit. It means that the total overheads of a cost centre are distributed to all cost units produced by the cost centre.

Download a copy of the MARANDA HIGH POST-MOCK 2024; Mathematics PP1 & PP2 Question Papers with well coordinated Marking Schemes attached. This is a good revision material for your upcoming exams.

Download a copy of the MARANDA HIGH POST-MOCK 2024; English PP1,PP2 & PP3 Question Papers with well coordinated Marking Schemes attached. This is a good revision material for your upcoming exams.

This course will help the learner conceptualize the process of growth and development from conception to early childhood. It will give the learner the required knowledge, skills and attitudes towards expectant mother, infant, toddlers and pre-scholars.

Download a copy of the MARANDA HIGH POST-MOCK 2024; Chemistry PP1,PP2 & PP3 Question Papers with well coordinated Marking Schemes attached. This is a good revision material for your upcoming exams.

This book is primarily meant to cover exhaustively the Form two Physics syllabus as per the new 8-4-4 curriculum.