{"id":4030,"date":"2023-10-06T09:10:21","date_gmt":"2023-10-06T09:10:21","guid":{"rendered":"http:\/\/localhost\/ecole9ja\/?p=4030"},"modified":"2023-10-06T09:13:34","modified_gmt":"2023-10-06T09:13:34","slug":"week-1-ss3-second-term-financial-accounting-notes","status":"publish","type":"post","link":"https:\/\/ecolebooks.com\/nigeria\/posts\/week-1-ss3-second-term-financial-accounting-notes\/","title":{"rendered":"Week 1 &#8211; SS3 Second Term Financial Accounting Notes"},"content":{"rendered":"<p><strong>SECOND TERM E-LEARNING NOTE<br \/>\n<\/strong><br \/>\n\u00a0<strong>SUBJECT: FINANCIAL ACCOUNTING\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0   \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0CLASS: SS 3<br \/>\n<\/strong><br \/>\n\u00a0<strong>SCHEME OF WORK<br \/>\n<\/strong><br \/>\n\u00a0<strong>WEEK\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0TOPIC<br \/>\n<\/strong>1\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0Purchase of Business<br \/>\n2 &#8211; 3\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0Accounting Ratios and Interpretation of Financial Statements<br \/>\n4 &#8211; 5      \u00a0\u00a0\u00a0\u00a0Public Sector Accounting\u00a0\u00a0\u00a0\u00a0<br \/>\n6 &#8211; 7 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0Public Sector Accounting<br \/>\n8 &#8211; 9             Branch Accounts<br \/>\n10                Introduction to Data Processing<br \/>\n\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/p>\n<p>\u00a0<strong>WEEK ONE<br \/>\n<\/strong><strong>TOPIC: PURCHASE OF BUSINESS<br \/>\n<\/strong><strong>CONTENT<br \/>\n<\/strong><\/p>\n<ul>\n<li><strong>TERMINOLOGIES IN PURCHASE OFBUSINESS<br \/>\n<\/strong><\/li>\n<li><strong>ACCOUNTING ENTRIES ILLUSTRATION<br \/>\n<\/strong><\/li>\n<\/ul>\n<p>\u00a0<strong>INTRODUCTION<br \/>\n<\/strong>Purchase of business is the activity of buying or acquiring a business as a going concern. This means acquiring an existing business with the intention of continuing its operations . this acquisition cam be in any of the following ways<\/p>\n<ol>\n<li>A sole trader acquiring the existing business of a sole trader\n<\/li>\n<li>A partnership acquiring the business of another partnership or a sole trader\n<\/li>\n<li>A company may be buying another  or a partnership business.\n<\/li>\n<\/ol>\n<p>In any of the acquisitions above , the assets and liabilities taken over by the purchasing businesses will be recorded in the same way.<\/p>\n<p>\u00a0<strong>TERMINOLOGIES IN PURCHASE OF A BUSINESS<\/strong><\/p>\n<ol>\n<li><strong>Vendor<\/strong>. This is the person or partnership or company that sold the business to another. The vendor may be paid cash, cheque  or in shares of the new company\n<\/li>\n<li><strong>Purchase consideration<\/strong>. The is the price which a purchaser would pay to the vendor in order to acquire his business\n<\/li>\n<li><strong>Goodwill<\/strong>. This is the excess of the purchase consideration over the net value of assets taken over. Net assets means total assets less liabilities . it is also called the net worth of the business.\n<\/li>\n<li><strong>Capital reserve<\/strong>. Where the purchase consideration is lesser than the net worth of the business, the difference is referred to as capital reserve.\n<\/li>\n<\/ol>\n<p>\u00a0<strong>ACCOUNTING ENTRIES<\/strong>:<br \/>\n1.\u00a0\u00a0\u00a0\u00a0Agreed  purchase price<br \/>\n       \u00a0\u00a0\u00a0\u00a0Dr.Business Purchase A\/C<br \/>\n\u00a0\u00a0\u00a0\u00a0Cr. Vendors A\/C<br \/>\n2.\u00a0\u00a0\u00a0\u00a0Take over value of assets<br \/>\n       \u00a0\u00a0\u00a0\u00a0Dr.Assets Account<br \/>\n\u00a0\u00a0\u00a0\u00a0Cr. Business Purchase A\/C<br \/>\n3.\u00a0\u00a0\u00a0\u00a0Agreed value of liabilities taken over<br \/>\n\u00a0\u00a0\u00a0\u00a0Dr. Business Purchase A\/C<br \/>\n\u00a0\u00a0\u00a0\u00a0Cr. Liabilities A\/C<br \/>\n4.\u00a0\u00a0\u00a0\u00a0Excess of purchase consideration over net asset<br \/>\n\u00a0\u00a0\u00a0\u00a0Dr. Goodwill<br \/>\n\u00a0\u00a0\u00a0\u00a0Cr. Business Purchase A\/C<br \/>\n5.\u00a0\u00a0\u00a0\u00a0Excess of asset over purchase consideration.<br \/>\n\u00a0\u00a0\u00a0\u00a0Dr. Business Purchase A\/C<br \/>\n\u00a0\u00a0\u00a0\u00a0Cr. Capital Reserve A\/C<br \/>\n6.\u00a0\u00a0\u00a0\u00a0Settlement of the vendor&#8217;s  A\/C with cash<br \/>\n\u00a0\u00a0\u00a0\u00a0Dr. Vendor&#8217;s A\/C<br \/>\n\u00a0\u00a0\u00a0\u00a0Cr. Cash A\/C<br \/>\n7.\u00a0\u00a0\u00a0\u00a0Settlement of Vendor&#8217;s A\/C with shares<br \/>\n\u00a0\u00a0\u00a0\u00a0Dr. Vendor&#8217;s A\/C<br \/>\n\u00a0\u00a0\u00a0\u00a0Cr, Share Capital A\/C<\/p>\n<p>\u00a0<strong>Journal entries:<br \/>\n<\/strong><strong>JOURNAL<\/p>\n<table>\n<tbody>\n<tr>\n<td>\u00a0<\/td>\n<td><strong>Dr<\/strong>\u00a0<\/td>\n<td><strong>Cr <\/strong>\u00a0<\/td>\n<\/tr>\n<tr>\n<td>\u00a0<\/td>\n<td>N\u00a0<\/td>\n<td>N\u00a0<\/td>\n<\/tr>\n<tr>\n<td>Asssets : fixtures\u00a0<\/td>\n<td>X<\/td>\n<td>\u00a0<\/td>\n<\/tr>\n<tr>\n<td>             Motor vans\u00a0<\/td>\n<td>X<\/td>\n<td>\u00a0<\/td>\n<\/tr>\n<tr>\n<td>              Debtors\u00a0<\/td>\n<td>X<\/td>\n<td>\u00a0<\/td>\n<\/tr>\n<tr>\n<td>              Stock\u00a0<\/td>\n<td>X<\/td>\n<td>\u00a0<\/td>\n<\/tr>\n<tr>\n<td>              Goodwill \u00a0<\/td>\n<td>X<\/td>\n<td>\u00a0<\/td>\n<\/tr>\n<tr>\n<td>Liabilities: creditors\u00a0<\/td>\n<td>\u00a0<\/td>\n<td>x\u00a0<\/td>\n<\/tr>\n<tr>\n<td>Purchase consideration<\/td>\n<td>\u00a0<\/td>\n<td>x\u00a0<\/td>\n<\/tr>\n<tr>\n<td>Assets and liabilities taken over\u00a0<\/td>\n<td>\u00a0<\/td>\n<td>\u00a0<\/td>\n<\/tr>\n<tr>\n<td>\u00a0<\/td>\n<td>\u00a0<\/td>\n<td>\u00a0<\/td>\n<\/tr>\n<tr>\n<td>Purchase of business account\u00a0<\/td>\n<td>X<\/td>\n<td>\u00a0<\/td>\n<\/tr>\n<tr>\n<td>Vendor account\u00a0<\/td>\n<td>\u00a0<\/td>\n<td>x\u00a0<\/td>\n<\/tr>\n<tr>\n<td>Agreed purchase price of the business\u00a0<\/td>\n<td>\u00a0<\/td>\n<td>\u00a0<\/td>\n<\/tr>\n<tr>\n<td>\u00a0<\/td>\n<td>\u00a0<\/td>\n<td>\u00a0<\/td>\n<\/tr>\n<tr>\n<td>Vendor&#8217;s account \u00a0<\/td>\n<td>X\u00a0<\/td>\n<td>\u00a0<\/td>\n<\/tr>\n<tr>\n<td>Bank account or share capital account\u00a0<\/td>\n<td>\u00a0<\/td>\n<td>x\u00a0<\/td>\n<\/tr>\n<tr>\n<td>Cash or share paid in full settlement\u00a0<\/td>\n<td>\u00a0<\/td>\n<td>x\u00a0<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u00a0EVALUATION<br \/>\n<\/strong>1.\u00a0\u00a0\u00a0\u00a0Explain the following terms:<br \/>\n\u00a0\u00a0\u00a0\u00a0a.\u00a0\u00a0\u00a0\u00a0Goodwill<br \/>\n\u00a0\u00a0\u00a0\u00a0b.\u00a0\u00a0\u00a0\u00a0Capital reserve<br \/>\n\u00a0\u00a0\u00a0\u00a0c.\u00a0\u00a0\u00a0\u00a0Purchase consideration<br \/>\n\u00a0\u00a0\u00a0\u00a0d.\u00a0\u00a0\u00a0\u00a0Vendor<br \/>\n2.\u00a0\u00a0\u00a0\u00a0List six factors which can create goodwill for any firm or organization.<strong><br \/>\n\t\t\t\t<\/strong><br \/>\n\u00a0<strong>ILLUSTRATION<br \/>\n<\/strong>Lanka had taken over the business of Olaiya on 31\/1\/99 on the bais of the last balance sheet as follows:<br \/>\n<img decoding=\"async\" align=\"left\" src=\"https:\/\/ecolebooks.com\/nigeria\/wp-content\/uploads\/9jalessonsimages\/100623_0910_Week1SS3Se1.png\" alt=\"\"\/><br \/>\n\t\t\t\t<strong>Balance sheet<br \/>\n<\/strong><img decoding=\"async\" align=\"left\" src=\"https:\/\/ecolebooks.com\/nigeria\/wp-content\/uploads\/9jalessonsimages\/100623_0910_Week1SS3Se2.png\" alt=\"\"\/><br \/>\n\t\t\t\u00a0\u00a0\u00a0\u00a0N\u00a0\u00a0\u00a0\u00a0                                 <strong><br \/>\n\t\t\t\t<\/strong>N<br \/>\nCapital             180,000\u00a0\u00a0\u00a0\u00a0Premises                      100,000<br \/>\nCreditors            60.000\u00a0\u00a0\u00a0\u00a0Fixtures                         45,000<br \/>\nAccruls              10,000\u00a0\u00a0\u00a0\u00a0Motor car                      55,000<br \/>\n\u00a0\u00a0\u00a0\u00a0Debtors                         15,000<br \/>\n\u00a0\u00a0\u00a0\u00a0Stock                              5,000<br \/>\n\u00a0\u00a0\u00a0\u00a0Bank                             30,000<br \/>\n\u00a0\u00a0\u00a0\u00a0       250,000<br \/>\n\t\t\t\t250,000<\/p>\n<p>\u00a0<strong>ADDITIONAL INFORMATION<\/strong>:<\/p>\n<ol>\n<li>The purchase consideration to be N200,000\n<\/li>\n<\/ol>\n<ol>\n<li>All assets and liabilities where taken over with the exception of bank\n<\/li>\n<li>Assets to be re-valued are as follows :\n<\/li>\n<\/ol>\n<p>Premises                                                               140,000<br \/>\nFixtures                                                                    40,000<br \/>\nMotor car                                                                 57,000<br \/>\nDebtors                                                                    13,000<br \/>\nStock                                                                        10,000<br \/>\n4. The purchase price was paid on January 10<sup>th<\/sup>, 1999.<\/p>\n<p>\u00a0You are required to prepare<\/p>\n<ol>\n<li>Journal entries in respect of the acquisition b)ledger A\/C  c) balance sheet\n<\/li>\n<\/ol>\n<p>\u00a0<strong>SOLUTION:<br \/>\n<\/strong><strong>JOURNAL<br \/>\n<\/strong><strong>                                                           \u00a0\u00a0\u00a0\u00a0      DR                                  CR<br \/>\n<\/strong>                  \u00a0\u00a0\u00a0\u00a0                                                            N                                   N<br \/>\n                       Premises                                          140,000<br \/>\n               Fixtures                                             40,000<br \/>\n               Motor van                                         57,000<br \/>\n               Debtors                                             13,000<br \/>\n               Goodwill                                          10,000<br \/>\n    \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0Creditors                                                                60,000<br \/>\n                              \u00a0\u00a0\u00a0\u00a0Accruals                                                                 10,000<br \/>\n                        \u00a0\u00a0\u00a0\u00a0Purchase of Business.                                                       200,000<br \/>\n\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0Assets and liabilities taken over        <\/p>\n<p>\u00a0<br \/>\n\u00a0Purchase of business A\/C              200,000<br \/>\nVendor A\/C                                                                     200,000<br \/>\nPurchase price per agreement<\/p>\n<p>\u00a0Vendor A\/C                                  200,000<br \/>\nBank A\/C                                                                        200,000<br \/>\nCash or share paid in full settlement<\/p>\n<p>\u00a0<strong>B. LEDGER ACCOUNTS:<br \/>\n<\/strong><br \/>\n\u00a0<img decoding=\"async\" align=\"left\" src=\"https:\/\/ecolebooks.com\/nigeria\/wp-content\/uploads\/9jalessonsimages\/100623_0910_Week1SS3Se3.png\" alt=\"\"\/><img decoding=\"async\" align=\"left\" src=\"https:\/\/ecolebooks.com\/nigeria\/wp-content\/uploads\/9jalessonsimages\/100623_0910_Week1SS3Se4.png\" alt=\"\"\/><strong>                            Business Purchase Account<br \/>\n<\/strong><br \/>\n\u00a0\u00a0\u00a0\u00a0\u00a0N\u00a0\u00a0\u00a0\u00a0                                            N<\/p>\n<p>\u00a0Liabilities taken over \u00a0\u00a0\u00a0\u00a0Asset taken over<br \/>\nCreditors                    60,000\u00a0\u00a0\u00a0\u00a0Premises                                 140,000<br \/>\nAccruals                     10,000\u00a0\u00a0\u00a0\u00a0Fixtures                                    40,000<br \/>\nPurchase price           200,000\u00a0\u00a0\u00a0\u00a0Motor van                                57,000<br \/>\n\u00a0\u00a0\u00a0\u00a0Debtor                                      13,000<br \/>\n\u00a0\u00a0\u00a0\u00a0Stock                                        10,000<br \/>\n\u00a0\u00a0\u00a0\u00a0Goodwill                                  10,000<br \/>\n\t\t\u00a0\u00a0\u00a0\u00a0   270,000\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0       270,000<\/p>\n<p>\u00a0<img decoding=\"async\" align=\"left\" src=\"https:\/\/ecolebooks.com\/nigeria\/wp-content\/uploads\/9jalessonsimages\/100623_0910_Week1SS3Se5.png\" alt=\"\"\/><img decoding=\"async\" align=\"left\" src=\"https:\/\/ecolebooks.com\/nigeria\/wp-content\/uploads\/9jalessonsimages\/100623_0910_Week1SS3Se6.png\" alt=\"\"\/>\u00a0\u00a0\u00a0\u00a0<strong>Bank Account\u00a0\u00a0\u00a0\u00a0<br \/>\n<\/strong><br \/>\n\u00a0<br \/>\n\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0Vendor           \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0   200,000<\/p>\n<p>\u00a0<br \/>\n\u00a0<img decoding=\"async\" align=\"left\" src=\"https:\/\/ecolebooks.com\/nigeria\/wp-content\/uploads\/9jalessonsimages\/100623_0910_Week1SS3Se7.png\" alt=\"\"\/><img decoding=\"async\" align=\"left\" src=\"https:\/\/ecolebooks.com\/nigeria\/wp-content\/uploads\/9jalessonsimages\/100623_0910_Week1SS3Se8.png\" alt=\"\"\/>\u00a0\u00a0\u00a0\u00a0<strong>Vendor Account<br \/>\n<\/strong>\u00a0\u00a0\u00a0\u00a0<br \/>\nBank              200,000\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0Purchase Consideration  \u00a0\u00a0\u00a0\u00a0   200,000<\/p>\n<p>\u00a0<br \/>\n\u00a0<img decoding=\"async\" align=\"left\" src=\"https:\/\/ecolebooks.com\/nigeria\/wp-content\/uploads\/9jalessonsimages\/100623_0910_Week1SS3Se9.png\" alt=\"\"\/><img decoding=\"async\" align=\"left\" src=\"https:\/\/ecolebooks.com\/nigeria\/wp-content\/uploads\/9jalessonsimages\/100623_0910_Week1SS3Se10.png\" alt=\"\"\/><img decoding=\"async\" align=\"left\" src=\"https:\/\/ecolebooks.com\/nigeria\/wp-content\/uploads\/9jalessonsimages\/100623_0910_Week1SS3Se11.png\" alt=\"\"\/>\u00a0\u00a0\u00a0\u00a0    \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<strong>Goodwill Account<br \/>\n<\/strong>\u00a0\u00a0\u00a0\u00a0<\/p>\n<p>\u00a0Purchase of business  10,000<\/p>\n<p>\u00a0<br \/>\n\u00a0<br \/>\n\u00a0<br \/>\n\u00a0<br \/>\n\u00a0<img decoding=\"async\" align=\"left\" src=\"https:\/\/ecolebooks.com\/nigeria\/wp-content\/uploads\/9jalessonsimages\/100623_0910_Week1SS3Se12.png\" alt=\"\"\/><br \/>\n\t\t\t<strong>Balance Sheet<br \/>\n<\/strong><img decoding=\"async\" align=\"left\" src=\"https:\/\/ecolebooks.com\/nigeria\/wp-content\/uploads\/9jalessonsimages\/100623_0910_Week1SS3Se13.png\" alt=\"\"\/><strong><br \/>\n\t\t\t<\/strong>\u00a0\u00a0\u00a0\u00a0N\u00a0\u00a0\u00a0\u00a0N<br \/>\nCapital A\/C            200,000\u00a0\u00a0\u00a0\u00a0goodwill                           10,000<br \/>\n\u00a0\u00a0\u00a0\u00a0Premises                        140,000<br \/>\n\u00a0\u00a0\u00a0\u00a0Fixtures                            40,000<br \/>\nCreditors                60,000\u00a0\u00a0\u00a0\u00a0Motor van                         57,000<br \/>\nAccruals                 10,000\u00a0\u00a0\u00a0\u00a0debtors                             13,000<br \/>\n\u00a0\u00a0\u00a0\u00a0Stock                                10,000<br \/>\n\t\t\u00a0\u00a0\u00a0\u00a0     270,000\u00a0\u00a0\u00a0\u00a0   270,000<\/p>\n<p>\u00a0<strong>Evaluation<br \/>\n<\/strong>Explain the following: i. vendor ii. Purchase consideration<\/p>\n<p>\u00a0<strong>GENERAL EVALUATION\/REVISION QUESTIONS<br \/>\n<\/strong><\/p>\n<ol>\n<li>\n<div>State six characteristics of depreciable assets\n<\/div>\n<\/li>\n<li>\n<div>Explain three differences between a trial balance and a balance sheet\n<\/div>\n<\/li>\n<li>\n<div>List seven errors that will affect the agreement of the trial balance\n<\/div>\n<\/li>\n<li>\n<div>Explain the following : (i) real account (ii) nominal account (iii) personal account\n<\/div>\n<\/li>\n<li>\n<div>List eight items that cause disagreement between Cash Book and bank statement balance\n<\/div>\n<\/li>\n<\/ol>\n<p>\u00a0<strong>Reading assignment<br \/>\n<\/strong>Essential Fin. Accounting by O.A Longe page 299-307.<\/p>\n<p>\u00a0<strong>Weekend  Assignment<br \/>\n<\/strong><\/p>\n<ol>\n<li>Goodwill is a &#8212;&#8212;- (a) current asset ( b) intangible asset( c) current liability( d)fictitious asset\n<\/li>\n<li>Vendor means the seller of the (a) business (b) asset (c) liabilities (d) capital\n<\/li>\n<li>Capital reserve is( a) current assets( b) fixed assets (c) liabilities (d) equity\n<\/li>\n<li>The double entry for payment of cheque to vendor is (a) Dr. vendor A\/C, Cr. bank  (b) Cr. Vendor,Dr. bank (c) Cr.cheque Dr. vendor (d) Dr. Vendor Cr. Cash\n<\/li>\n<li>The double entry for agreed purchase price is (a) Dr.purchase of business A\/C,Cr. Vendor   (b) Dr. asset Cr. liabilities  (c) Dr. Cash Cr. Vendor (d) Dr. Asset Cr. Cash\n<\/li>\n<\/ol>\n<p>\u00a0<strong>THEORY<br \/>\n<\/strong><\/p>\n<ol>\n<li>Explain the accounting entries in purchase of a business by a partnership from a sole trader.\n<\/li>\n<li>Explain i. Capital reserve  ii. Goodwill on purchase of a business\n<\/li>\n<\/ol>\n<p>\t\t\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>SECOND TERM E-LEARNING NOTE \u00a0SUBJECT: FINANCIAL ACCOUNTING\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0CLASS: SS 3 \u00a0SCHEME OF WORK \u00a0WEEK\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0TOPIC 1\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0Purchase&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1,313],"tags":[],"class_list":["post-4030","post","type-post","status-publish","format-standard","hentry","category-posts","category-second-term-ss3-financial-accounting"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/ecolebooks.com\/nigeria\/wp-json\/wp\/v2\/posts\/4030","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ecolebooks.com\/nigeria\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ecolebooks.com\/nigeria\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ecolebooks.com\/nigeria\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/ecolebooks.com\/nigeria\/wp-json\/wp\/v2\/comments?post=4030"}],"version-history":[{"count":1,"href":"https:\/\/ecolebooks.com\/nigeria\/wp-json\/wp\/v2\/posts\/4030\/revisions"}],"predecessor-version":[{"id":4031,"href":"https:\/\/ecolebooks.com\/nigeria\/wp-json\/wp\/v2\/posts\/4030\/revisions\/4031"}],"wp:attachment":[{"href":"https:\/\/ecolebooks.com\/nigeria\/wp-json\/wp\/v2\/media?parent=4030"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ecolebooks.com\/nigeria\/wp-json\/wp\/v2\/categories?post=4030"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ecolebooks.com\/nigeria\/wp-json\/wp\/v2\/tags?post=4030"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}