ANAN Aptitude Test Past Questions and Answers

The journey to becoming a chartered professional in Nigeria is often paved with rigorous examinations, sleepless nights, and the relentless pursuit of excellence. For graduates of Accounting and allied fields, the Association of National Accountants of Nigeria (ANAN) represents a prestigious pathway to the pinnacle of the profession. However, before you can append the coveted “CNA” (Certified National Accountant) title to your name, you must first pass through the gates of the Nigerian College of Accountancy (NCA).

Getting into the NCA is not automatic. The ANAN Aptitude Test stands as the gatekeeper, designed to filter thousands of applicants and select only those with the requisite mental alertness, basic competency, and professional potential.

At Manny Spark, we have observed a trend: many brilliant students fail this screening not because they lack knowledge, but because they lack familiarity. They walk into the exam hall unprepared for the speed, the format, and the specific style of questioning employed by the examiners.

“The difference between a stumbling block and a stepping stone is how high you raise your foot.” — Benny Lewis

This extensive guide is crafted by Dr. Manny to raise your foot high enough to step over this hurdle with ease. Whether you are a fresh graduate or a professional seeking conversion, this article will serve as your manual. We will cover the geography of the college, the intricate details of the exam, and provide you with verified past questions.

For immediate access to the full resource pack, contact Manny Spark at info@mannyspark.com or WhatsApp 08039822082.

Understanding ANAN and the NCA: More Than Just an Exam

To pass the test, you must understand the institution. ANAN was founded in 1979 and chartered by Act 76 of 1993. Unlike other bodies that focus solely on examinations, ANAN places a heavy premium on education and training. This is why the Nigerian College of Accountancy (NCA) exists

The NCA is a postgraduate professional college. It does not just examine you; it trains you. The aptitude test, therefore, is not looking for fully formed professionals. It is looking for trainable candidates. They want to see:

• Basic Literacy: Can you communicate effectively in English?

• Numeracy: Can you handle data and figures quickly?

• General Awareness: Do you know what is happening in Nigeria and the world?

• Foundation: Do you remember the basics of Debit and Credit?

[Image Placeholder: Insert image of ANAN Logo or NCA Crest here]

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The “Accountancy Village”: A Deep Dive into NCA Kwall

One of the most unique aspects of the ANAN programme is the location of its training school. Unlike many institutions located in the heart of bustling cities like Lagos or Abuja, the NCA is situated in a serene, almost reclusive environment.

Location and Geography

The college is located in Kwall, within the Bassa Local Government Area of Plateau State.

• Distance: It is approximately 45 minutes to 1 hour drive from Jos, the Plateau State capital.

• The “Village” Concept: The permanent site is affectionately called the “Accountancy Village.” This name is deliberate. It signifies a self-contained community dedicated to the pursuit of accountancy. It is far removed from the distractions of urban life—no heavy traffic, no noise pollution, just vast greenery and academic blocks.

The Climate Factor

If you are travelling from Lagos, Port Harcourt, or Kano, you must prepare for the weather.

• Temperature: Kwall is significantly colder than most parts of Nigeria. It is located on the Jos Plateau, which has a high altitude.

• Weather Gear: Students coming for the aptitude test (and eventually the programme) are advised to bring cardigans, thick socks, and lip balm (for the dry wind). The cold can be a shock to your system if you are not prepared, and shivering during an aptitude test is a distraction you don’t need.

Facilities and Accommodation

The NCA has invested heavily in infrastructure.

• Hostels: There are executive and standard hostels on campus.

• Lecture Theatres: Modern halls equipped for large classes.

• ICT Centre: A fully functional computer centre, which is often used for the Computer Based Test (CBT) nature of the aptitude screening.

Knowing where you are going is half the battle. Visualizing the Accountancy Village helps settle your nerves before you even leave your home.

The ANAN Aptitude Test: Demystifying the Format

The ANAN Aptitude Test is a speed test. It is designed to measure your Accuracy and Speed.

• Mode of Exam: Usually Computer Based Test (CBT), though Paper-Based Tests (PBT) have been used in the past for specific centres or overflow candidates.

• Duration: Typically 60 Minutes to 90 Minutes.

• Number of Questions: This varies, but usually falls between 60 to 100 Questions.

• Marking Scheme: There is generally no negative marking, which means you should attempt all questions.

[Image Placeholder: Insert image of a student sitting in front of a computer taking a test]

The Four Pillars of the Exam

The test is invariably divided into four sections:

1. English Language (Verbal Reasoning)

2. Mathematics (Quantitative Analysis)

3. General Knowledge (Current Affairs & IT)

4. Accounting (Principles & Practice)

Detailed Syllabus Breakdown

To help you prepare, Manny Spark has broken down the syllabus based on an analysis of the last 10 years of past questions.

1. English Language

This section tests your command of the official language of business in Nigeria.

• Concord: Subject-verb agreement.

• Lechis & Structure: Synonyms, Antonyms, and Idioms.

• Comprehension: Short passages with inference questions.

   

• Register: Business and Accounting terminology (e.g., “Liquidate,” “Solvent,” “Audit”).

2. Quantitative Aptitude

You do not need to be a mathematician, but you must be numerate.

• Arithmetic: Fractions, Decimals, Percentages.

• Business Math: Simple Interest, Compound Interest, Profit & Loss, Ratios.

• Algebra: Simple linear equations ($2x + 5 = 15$).

• Sequence & Series: Finding the next number in a pattern.

3. General Knowledge (Current Affairs)

This is where many students fail because they do not read the news.

• Polity: Names of Governors, Ministers, and Heads of Parastatals (CBN, FIRS, NNPC).

• History: Pre-colonial and Colonial history of Nigeria.

• The Profession: History of ANAN, ICAN, and IFAC (International Federation of Accountants).

• Geography: Capital cities of states and countries.

4. Basic Accounting

• Double Entry Principle: The golden rule.

• Books of Original Entry: Journals, Cash books.

• Bank Reconciliation: Reasons for differences between cash book and bank statement.

• Final Accounts: Trading, Profit & Loss, Balance Sheet components.

Comprehensive Sample Past Questions and Answers

Below is a curated selection of questions from the Manny Spark archives. These are actual or modelled questions from previous years. The full pack (costing N5,000) contains over 500 such questions.

Section A: General English & Verbal Reasoning

Q1. Which of the following sentences is grammatically correct?

A. The committee are divided in their opinion.

B. The committee is divided in their opinion.

C. The committee were divided in its opinion.

D. The committee is divided in its opinion.

Answer: A

Explanation: When a collective noun (committee) acts individually (divided opinion), it takes a plural verb. If they were unanimous, it would be singular.

Q2. The word “INSOLVENT” means:

A. A person who is rude.

B. A person who cannot pay his debts.

C. A solution that cannot be dissolved.

D. A rich merchant.

Answer: B

Explanation: In accounting/business, insolvency refers to the inability to meet financial obligations.

Q3. Complete the adage: “A bird in hand is worth _____ in the bush.”

A. Four

B. Two

C. Three

D. One

Answer: B (Two)

Q4. Choose the synonym for “Exonerate”:

A. Accuse

B. Absolve

C. Charge

D. Incarcerate

Answer: B (Absolve)

Explanation: To exonerate means to clear someone of blame, similar to absolving them.

 

Q5. The Chairman, along with his members, _____ arrived.

A. Has

B. Have

C. Are

D. Were

Answer: A (Has)

Explanation: The phrase “along with” is a parenthetical element and does not make the subject plural. The subject remains “The Chairman” (Singular).

Section B: Quantitative Aptitude & Logic

Q6. If a car travels at 60km/h, how far will it travel in 2 hours and 30 minutes?

A. 120km

B. 140km

C. 150km

D. 180km

Answer: C

Solution: Distance = Speed $\times$ Time. Time = 2.5 hours. $60 \times 2.5 = 150km$.

 

Q7. Solve for $x$: $3x – 7 = 14$

A. 5

B. 6

C. 7

D. 8

Answer: C

Solution: $3x = 14 + 7$ $3x = 21$ $x = 21/3$ $x = 7$

Q8. What is 15% of N4,000?

A. N400

B. N500

C. N600

D. N650

Answer: C

Solution: $(15/100) \times 4000 = 15 \times 40 = 600$.

Q9. A man bought a shirt for N2,000 and sold it for N2,500. Calculate his percentage profit.

A. 20%

B. 25%

C. 30%

D. 50%

Answer: B

Solution: Profit = $2,500 – 2,000 = 500$. $\% Profit = (Profit / Cost Price) \times 100$ $(500 / 2000) \times 100 = 1/4 \times 100 = 25\%$.

Q10. Insert the missing number: 5, 10, 20, 40, ?

A. 60

B. 70

C. 80

D. 100

Answer: C

Solution: The pattern is doubling the previous number. $40 \times 2 = 80$.

Section C: General Knowledge & Current Affairs

Q11. The current constitution of the Federal Republic of Nigeria was enacted in which year?

A. 1993

B. 1979

C. 1999

D. 2003

Answer: C (1999)

Q12. What is the full meaning of VAT?

A. Value Added Tax

B. Value Accepted Tax

C. Very Active Tax

D. Volume Added Tax

Answer: A (Value Added Tax)

Q13. Who was the first Prime Minister of Nigeria?

A. Nnamdi Azikiwe

B. Obafemi Awolowo

C. Abubakar Tafawa Balewa

D. Ahmadu Bello

Answer: C (Abubakar Tafawa Balewa)

Q14. The acronym “ICAN” stands for:

A. Institute of Certified Accountants of Nigeria

B. Institute of Chartered Accountants of Nigeria

C. International Chartered Accountants of Nigeria

D. Institute of Cost Accountants of Nigeria

Answer: B

Q15. Which software is most commonly used for Spreadsheets?

A. Microsoft Word

B. Microsoft PowerPoint

C. Microsoft Excel

D. Corel Draw

Answer: C (Microsoft Excel)

Section D: Basic Accounting Principles

Q16. Assets minus Liabilities equals:

A. Drawings

B. Net Income

C. Capital (Equity)

D. Creditors

Answer: C

Q17. Which of the following is a Real Account?

A. Rent Account

B. Cash Account

C. Salary Account

D. Commission Account

Answer: B

Explanation: Real accounts deal with assets/possessions. Rent and Salary are Nominal accounts.

Q18. The document sent by a seller to a buyer to correct an undercharge is called:

A. Credit Note

B. Debit Note

C. Receipt

D. Invoice

Answer: B (Debit Note)

Q19. Depreciation is best described as:

A. The physical wear and tear of an asset.

B. The allocation of the cost of an asset over its useful life.

C. Money set aside to buy a new asset.

D. The market value of the asset.

Answer: B

Q20. Which financial statement shows the financial position of a business at a specific point in time?

A. Income Statement

B. Cash Flow Statement

C. Balance Sheet (Statement of Financial Position)

D. Trial Balance

Answer: C

(This is just a small sample. The full Manny Spark pack contains over 500 questions covering complex scenarios and recent current affairs).

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Strategic Preparation: How to Study Effectively

Dr. Manny recommends a “3-Phase Strategy” to conquer this exam.

Phase 1: Knowledge Gathering (2 Weeks Before)

• Download the Manny Spark Past Questions.

• Read up on recent Nigerian budgets and fiscal policies (e.g., Finance Act 2023/2024).

• Brush up on your basic math. You don’t need calculus, but you must be fast with mental math.

Phase 2: Simulation (1 Week Before)

• Set a timer. Attempt 60 questions in 45 minutes.

• The goal is to improve your reading speed. In the exam hall, if you spend 3 minutes on one math problem, you are losing marks elsewhere. Learn to skip and return.

• If you meet a difficult question, mark it and move on.

Phase 3: Logistics and Mental Prep (2 Days Before)

• Ensure your travel documents and exam slip are printed.

• Rest well. A tired brain cannot calculate ratios accurately.

• Hydrate.

[Image Placeholder: Infographic showing the 3 phases of study]

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Logistics: Travelling to Kwall and Exam Day Tips

Travelling to Plateau State can be an adventure. Here are practical tips to ensure your safety and comfort.

Transport:

• If flying, you will land at the Yakubu Gowon Airport, Heipang. From there, it is a considerable distance to Kwall. It is advisable to take a registered airport taxi to Jos city, and then connect to Kwall.

• If travelling by road, ensure you use recognized transport lines (e.g., God is Good, Peace Mass, Plateau Riders).

Accommodation:

• The NCA has guest houses, but they may be fully booked during entrance exams. There are affordable hotels in Jos (Rayfield area or Tudun Wada) which are safe. However, try to stay in Bassa or near the college if possible to avoid morning traffic.

  Dress Code for the Exam:

• Corporate or Smart Casual. You are aspiring to be an accountant; look the part. Avoid ripped jeans or slippers.

• Remember the cold: Bring a jacket!

Why You Need the Manny Spark Comprehensive Pack

You might be asking, “Why should I pay N5,000 for past questions?”

Think of it as an investment, not a cost. The cost of reapplying next year, the cost of transportation to Kwall for a second attempt, and the delay in your career progression are far higher than N5,000.

The Manny Spark Promise:

1. Authenticity: We verify our questions against actual past sessions.

2. Explanations: We don’t just give answers (A, B, C); we explain why A is correct and why B is wrong. This teaches you the concept.

3. Support: When you buy our pack, you get access to Dr. Manny. You can ask questions via WhatsApp if you are stuck on a math problem.

Pack Details:

• Price: N5,000 (Five Thousand Naira).

• Format: PDF (Sent immediately via Email/WhatsApp).

• Bonus: Interview tips for those who pass the aptitude test.

How to Purchase:

Payment is simple and secure.

1. Send a message to 08039822082 (WhatsApp) or email info@mannyspark.com.

2. Subject: “Need ANAN Past Questions”.

3. We will send you the account details.

4. Upon payment, the file is forwarded to you instantly.

We also recommend mailing us for the fastest response time.

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Takeaways

• The Goal: Admission into the Nigerian College of Accountancy (NCA) starts with the Aptitude Test.

• The Venue: Kwall, Bassa LGA, Plateau State (The Accountancy Village).

• The Test: A mix of English, Math, General Knowledge, and Accounting.

• The Secret: Speed, Accuracy, and Practice with Past Questions.

• The Resource: Manny Spark offers the most detailed guide and PQ pack.

Frequently Asked Questions (FAQs)

Q: Can I write the ANAN Aptitude Test online from my home?

A: No. As of the latest regulations, you must be physically present at the screening centre (usually the NCA Kwall campus) to take the Computer Based Test.

Q: I studied Biochemistry but I want to become an Accountant. Can I write this test?

A: Yes, but you will be applying for the Conversion Programme. The aptitude test may be slightly adjusted or you will take the general version. The NCA is specifically designed to convert graduates of other disciplines into accountants.

Q: How many candidates are admitted every year?

A: The number varies, but it is competitive. Thousands apply, but the college has a carrying capacity. This is why a high score in the aptitude test is crucial.

Q: Is there a dress code for the exam?

A: While there is no strict uniform, dressing corporately (shirt and trousers/skirt) creates a good impression and puts you in a professional mindset.

Q: My math is very weak. Can I still pass?

A: Yes. The math section is just one part. If you maximize your scores in English, General Knowledge, and Accounting, you can still pass. However, the Manny Spark pack breaks down the math simply so you can get at least average scores there.

Q: How do I contact Dr. Manny again?

A: You can reach me via:

• Email: info@mannyspark.com

• WhatsApp: 08039822082 or 07062720516

• Telegram: @DocManny

Would you like me to send you the sample calculation for the quantitative section or process your order for the full N5,000 pack right now?