ICAN Exams Past Questions and Answers Download PDF

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ICAN exams past questions and answers PDF for foundation, skill, intermediate and skills from 2011 till date (complete version) is available for download on this page.

Institute of Chartered Accountant of Nigeria is one of the professional body in Nigeria which ascertain, certifies and approve those worthy to be professional accountant.

Prior to this, passing the examination might be difficult to some people, especially those that have not taken the exams before or known anyone that has taken the exams before.

Whether you are in this situation or not, so long you want to write ICAN exams then you’re on the right page.

We have compiled the complete ICAN exams past questions and given correct answers according to ICAN marking syllables.

Nature of ICAN Exams Past Questions

The areas in which this material covers includes;

  • ICAN Foundation Exams Questions
  • Skills Exams Questions
  • ICAN Professional Exams Questions
  • ICAN Intermediate Exams Questions

Under Foundation Exams Questions are; Financial Accounting, Management Information, Quantitative Techniques in Business, Business and Finance, Business Law.

Under Skills Exams Questions are; Financial Reporting, Taxation, Performance Management, Audit and Assurance, Public Sector, Accounting and Finance, Management and Governance Ethics.

Under Professional Exams Questions are; Corporate Reporting, Advanced Taxation, Strategic Financial Management, Advanced Audit and Assurance.

Under Intermediate Exams Questions are; Costing and Quantitative Techniques, Audit and Assurance, Taxation, Business communication and Research methodology

Sample of ICAN Past Questions

Which of the items listed below is NOT an example of distribution overheads?

  • Upkeep and running of delivery vans
  • Samples and displays
  • Warehouse wages and salaries
  • Packing cases
  • Loading expenses

Wages are paid at an agreed rate per hour, day or week without reference to work done in the following circumstances EXCEPT

  • Factory operatives’ work.
  • General labourers’ work.
  • Supervisors and inspectors’ work.
  • Where supervision is close.
  • Where measurement of work would not be simple.

Which of the under-listed factors is NOT considered in computing Economic Order Quantity (EOQ)?

  • Reorder level
  • Annual demand
  • Cost of holding stock
  • Cost of ordering
  • Storage facility

Over-absorption of overheads occurs where

  • Absorbed overheads exceed budgeted overheads.
  • Actual overheads exceed absorbed overheads.
  • Budgeted overheads exceed absorbed overheads.
  • Absorbed overheads exceed actual overheads.
  • Over-absorbed overheads exceed budgeted overheads.

In marginal costing techniques, breakeven point is the level of activity where contribution is equal to

  • Profit plus tax.
  • Fixed cost plus profit.
  • Gross profit.
  • Fixed cost only.
  • Variable cost plus fixed cost

In marginal costing techniques, breakeven point is the level of activity where contribution is equal to

  • Profit plus tax.
  • Fixed cost plus profit.
  • Gross profit.
  • Fixed cost only.
  • Variable cost plus fixed cost.

In the accounts of a process costing system, scraps would be charged to

  • Cost Centre.
  • Abnormal loss account.
  • Profit and loss account.
  • Production control.
  • Product/job

How to ICAN Past Questions and Answers

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