{"title":"O Level Accounting 7707 Past Papers","description":"\u003cp\u003eLooking for 7707 past papers? This page collects every Read \u0026amp; Write O Level Accounting (7707) book in one place: topical worked solutions and yearly past papers from May\/June 2021 to Oct\/Nov 2025, covering Paper 1 and Paper 2.\u003c\/p\u003e\u003ch2\u003e7707 past papers: topical or yearly?\u003c\/h2\u003e\u003cp\u003e\u003cstrong\u003eTopical\u003c\/strong\u003e books group questions by syllabus topic so you can practise one topic at a time. \u003cstrong\u003eYearly\u003c\/strong\u003e books keep each exam series together, which suits full mock papers closer to the exam.\u003c\/p\u003e\u003ch2\u003e7707 FAQs\u003c\/h2\u003e\u003ch3\u003eWhich syllabus does this cover?\u003c\/h3\u003e\u003cp\u003eThe Cambridge (CAIE) O Level Accounting syllabus, code 7707.\u003c\/p\u003e\u003ch3\u003eWhich years are included in the yearly past papers?\u003c\/h3\u003e\u003cp\u003eMay\/June 2021 to Oct\/Nov 2025.\u003c\/p\u003e\u003ch3\u003eDo you deliver across Pakistan?\u003c\/h3\u003e\u003cp\u003eYes. Cash on delivery is available across Pakistan.\u003c\/p\u003e","products":[{"product_id":"accounting-o-level-mcqs-p-1-topical-yearly","title":"101 Accounting O-Level\/IGCSE MCQ'S P-1 Topical Worked Solutions","description":"\u003cp\u003e \u003c\/p\u003e\n\u003ch2\u003e101 Accounting O Level\/IGCSE MCQ'S Paper 1\u003c\/h2\u003e\n\u003cp\u003e\u003cbr\u003eCambridge University has adopted MCQs as a part of O Level Accounting 7110 Examinations since 2000. Now almost 33.3% of weightage is allocated to MCQs.\u003c\/p\u003e\n\u003cp\u003eEach topic of the syllabus has been covered in a separate chapter containing MCQs from the \u003ca href=\"https:\/\/readnwrite.org\/product\/accounting-a2-level-p-3-topical-yearly\/\"\u003e\u003cstrong\u003epast papers\u003c\/strong\u003e\u003c\/a\u003e. All the MCQs in this Book have been compiled according to the May June or October November year in which they were set in the O Level Cambridge examinations updated till 2025.\u003c\/p\u003e\n\u003cp\u003eFor the better understanding of the questions detailed answers are also given at the end of each chapter. CAIE Students will find “Student Evaluation Card” quite useful. This will enable them to compare their performances and focus on the weaker areas.\u003c\/p\u003e\n\u003cp\u003eThe correct answers to the Questions are given in the answer key at the end of each chapter.\u003c\/p\u003e\n\u003cp\u003eIn the current edition Financial statements of sole traders has been subdivided into four topics so that students may focus on each sub topic independently.\u003c\/p\u003e\n\u003cp\u003eNow you can place order for this book in both paperback and ebook format. ebooks are for online reading and these are not pdf files to download. The purchaser is granted a single, nontransferable license for his or her personal use of the E-book on digital media for the period of one year from the date of purchase.\u003c\/p\u003e\n\u003cp\u003eThe purchaser is not authorized to grant access to the E-book, in whole or in part, to any third party, in particular, to sublicense, to transfer, to timeshare, or to rent out the E-book.\u003c\/p\u003e\n\u003cp\u003eMaking the E-book available on the Internet or in other networks, reselling the E-book, and\/or any use for commercial purposes is not permitted\u003cbr\u003e\u003c\/p\u003e\n\u003ch3\u003e101 Accounting O Level\/OGCSE MCQ'S Paper 1\u003c\/h3\u003e\n\u003cp\u003e\u003cbr\u003e\u003cbr\u003e\u003c\/p\u003e\n\u003cul\u003e\n\u003cli\u003eAll Variants\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cp\u003e\u003cbr\u003e\u003c\/p\u003e\n\u003cul\u003e\n\u003cli\u003eSolved with explanation of all choices A,B,C \u0026amp; D\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cp\u003e\u003cbr\u003e\u003c\/p\u003e\n\u003cul\u003e\n\u003cli\u003eQuestions order from new to old\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cp\u003e\u003cbr\u003e\u003c\/p\u003e\n\u003cul\u003e\n\u003cli\u003eEach Chapter has been classified into sub topics\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cp\u003e\u003cbr\u003e\u003cbr\u003e\u003cstrong\u003eTABLE OF CONTENTS\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eCHAPTER 1 ACCOUNTING BASICS\u003c\/strong\u003e\u003cbr\u003e1.1: BASIC ACCOUNTING \u0026amp; ACCOUNTING EQUATIONS\u003cbr\u003e1.2: JOURNAL ENTRIES\u003cbr\u003e1.3: LEDGER ACCOUNTS\u003cbr\u003e1.4: BOOK KEEPING \u0026amp; ACCOUNTING\u003cbr\u003e1.5: TRAIL BALANCE\u003cbr\u003e1.6: THEORY\u003cbr\u003e\u003cstrong\u003eANSWER SECTION\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eCHAPTER 2 BOOKS OF PRIME ENTRY\u003c\/strong\u003e\u003cbr\u003e2.1: PURCHASES JOURNAL\u003cbr\u003e2.2: SALES JOURNAL\u003cbr\u003e2.3: RETURN OUTWARDS JOURNAL\u003cbr\u003e2.4: RETURN INWARDS JOURNAL\u003cbr\u003e2.5: GENERAL JOURNAL\u003cbr\u003e2.6: PURCHASES LEDGER\u003cbr\u003e2.7: SALES LEDGER\u003cbr\u003e2.8: OTHER SOURCE DOCUMENTS\u003cbr\u003e2.9: MULTIPLE TOPICS\u003cbr\u003e\u003cstrong\u003eANSWER SECTION\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eCHAPTER 3 CASH BOOK AND PETTY CASH BOOK\u003c\/strong\u003e\u003cbr\u003e3.1: TRADE DISCOUNT\u003cbr\u003e3.2: CASH DISCOUNT\u003cbr\u003e3.3: CALCULATION OF AMOUNTS NET OF DISCOUNTS\u003cbr\u003e3.4: DOUBLE ENTRY IN CASH BOOK\u003cbr\u003e3.5: CALCULATION OF CASH BOOK BALANCES\u003cbr\u003e3.6: PETTY CASH BOOK\u003cbr\u003e3.7: MULTIPLE TOPICS\u003cbr\u003e\u003cstrong\u003eANSWER SECTION\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eCHAPTER 4 BANK RECONCILIATION STATEMENTS\u003c\/strong\u003e\u003cbr\u003e4.1: UPDATED CASHBOOK\u003cbr\u003e4.2: BANK RECONCILIATION STATEMENTS\u003cbr\u003e4.3: CALCULATION OF OTHER MISSING ITEMS\u003cbr\u003e4.4: THEORY\u003cbr\u003e4.5: MULTIPLE TOPICS\u003cbr\u003e\u003cstrong\u003eANSWER SECTION\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e\u003cbr\u003eCHAPTER 5 ACCOUNTING FOR NON-CURRENT ASSETS\u003c\/strong\u003e\u003cbr\u003e5.1: THEORY\u003cbr\u003e5.2: STRAIGHT LINE METHOD\u003cbr\u003e5.3: REDUCING BALANCE METHOD\u003cbr\u003e5.4: REVALUATION METHOD\u003cbr\u003e5.5: DEPRECIATION METHODS COMBINED\u003cbr\u003e5.6: DISPOSAL OF ASSETS\u003cbr\u003e5.7: MULTIPLE TOPICS\u003cbr\u003e\u003cstrong\u003eANSWER SECTION\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cb\u003eCHAPTER 6 IRRECOVERABLE DEBTS \u0026amp; PROVISION FOR DOUBTFUL DEBTS\u003c\/b\u003e\u003cbr\u003e6.1: IRRECOVERABLE DEBTS\u003cbr\u003e6.2: ALLOWANCE FOR IRRECOVERABLE DEBTS\u003cbr\u003e6.3: IRRECOVERABLE \u0026amp; ALLOWANCE FOR IRRECOVERABLE DEBTS\u003cbr\u003e6.4: MULTIPLE TOPICS\u003cbr\u003e\u003cstrong\u003eANSWER SECTION\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eCHAPTER 7 INVENRORY VALUATION\u003c\/strong\u003e\u003cbr\u003e7.1: INVENTORY VALUATION\u003cbr\u003e\u003cstrong\u003eANSWER SECTION\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eCHAPTER 8 CAPITAL \u0026amp; REVENUE\u003c\/strong\u003e\u003cbr\u003e8.1: CAPITAL EXPENDITURE\u003cbr\u003e8.2: REVENUE EXPENDITURE\u003cbr\u003e8.3: CAPITAL \u0026amp; REVENUE RECEIPTS\u003cbr\u003e8.4: MULTIPLE TOPICS\u003cbr\u003e\u003cstrong\u003eANSWER SECTION\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eCHAPTER 9 CORRECTION OF ERRORS \u003c\/strong\u003e\u003cbr\u003e9.1: TYPES OF ERROR\u003cbr\u003e9.2: JOURNAL ENTERIES TO CORRECT THE MISTAKES\u003cbr\u003e9.3: MISTAKES IN TRAIL BALANCE\u003cbr\u003e9.4: SUSPENSE ACCOUNT\u003cbr\u003e9.5: CORRECTION OF PROFITS\u003cbr\u003e9.6: EFFECTS OF ERRORS ON PROFITS\u003cbr\u003e\u003cstrong\u003eANSWERS SECTION\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eCHAPTER 10 CONTROL ACCOUNTS\u003c\/strong\u003e\u003cbr\u003e10.1: SALES LEDGER CONTROL ACCOUNTS\u003cbr\u003e10.2: PURCHASE LEDGER CONTROL ACCOUNTS\u003cbr\u003e10.3: THEORY\u003cbr\u003e10.4: MULTIPLE TOPICS\u003cbr\u003e\u003cstrong\u003eANSWERS SECTIONS\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eCHAPTER 11 OTHER PAYABLES \u0026amp; RECIEVABLES\u003c\/strong\u003e\u003cbr\u003e11.1: PREPARED \u0026amp; ACCURED EXPENSES\u003cbr\u003e11.2: PRE-RECEIVED \u0026amp; ACCURED INCOMES\u003cbr\u003e11.3: MILTIPLE TOPICS\u003cbr\u003e\u003cstrong\u003eANSWER SECTION\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eCHAPTER 12 SOLE TRADERS\u003c\/strong\u003e\u003cbr\u003e12.1: SOLE TRADERS - AN INTRODUCTION\u003cbr\u003e12.2: TRADING SECTION OF INCOME STATEMENTS\u003cbr\u003e12.3: PROFIT \u0026amp; LOSS SECTION\u003cbr\u003e12.4: STATEMENT OF PROFIT OR LOSS FOR SERVICE BUSINESSES\u003cbr\u003e12.5: NON CURRENT AND CURRENT ASSETS\u003cbr\u003e12.6: NON CURRENT AND CURRENT LIABILITIES\u003cbr\u003e12.7: WORKING CAPITAL\u003cbr\u003e12.8: CAPITAL \u0026amp; CAPITAL EMPLOYED\u003cbr\u003e12.9: MULTIPLE TOPICS\u003cbr\u003e\u003cstrong\u003eANSWER SECTION\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eCHAPTER 13 PARTNERSHIP\u003cbr\u003e\u003c\/strong\u003e13.1: APPROPRIATION ACCOUNT\u003cbr\u003e13.2: PARTNERS' CURRENT CAPITAL ACCOUNTS\u003cbr\u003e13.3: JOURNAL ENTRIES IN PARTNERSHIP\u003cbr\u003e13.4: PARTNERSHIP AGREEMENT\u003cbr\u003e13.5: MULTIPLE TOPICS\u003cstrong\u003e\u003cbr\u003eANSWERS SECTION\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eCHAPTER 14 LIMITED COMPANIES\u003c\/strong\u003e\u003cbr\u003e14.1: ORDINARY SHARES\u003cbr\u003e14.2: PREFERENCE SHARES \u0026amp; DEBENTURES\u003cbr\u003e14.3: CALCULATION OF DIVIDENDS \u0026amp; RETAINED PROFITS\u003cbr\u003e14.4: STATEMENT OF CHANGES IN EQUITY\u003cbr\u003e14.5: STATEMENT OF FINANCIAL POSITION\u003cbr\u003e14.6: MULTIPLE TOPICS\u003cbr\u003e\u003cstrong\u003eANSWERS SECTION\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eCHAPTER 15 INCOMPLETE RECORDS\u003c\/strong\u003e\u003cbr\u003e15.1: CALCULATION OF SALES\u003cbr\u003e15.2: CALCULATION OF PURCHASES\u003cbr\u003e15.3: MARKUP \u0026amp; MARGIN\u003cbr\u003e15.4: CALCULATION OF PROFITS THROUGH BALANCE SHEET\u003cbr\u003e15.5: MULTIPLE TOPICS\u003cbr\u003e\u003cstrong\u003eANSWERS SECTION\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eCHAPTER 16 CLUBS \u0026amp; SOCIETIES\u003c\/strong\u003e\u003cbr\u003e16.1: RECEIPTS \u0026amp; PAYMENTS ACCOUNTS\u003cbr\u003e16.2: CALCULATIONS OF SUBSCRIPTION\u003cbr\u003e16.3: INCOME \u0026amp; EXPENDITURE ACCOUNTS\u003cbr\u003e16.4: STATEMENTS OF FINANCIAL POSITION\u003cbr\u003e16.5: MULTIPLE TOPICS\u003cbr\u003e\u003cstrong\u003eANSWERS SECTION\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eCHAPTER 17 MANUFACTURING ACCOUNTS\u003c\/strong\u003e\u003cbr\u003e17.1: PRIME COST\u003cbr\u003e17.2: FACTORY OVERHEADS\u003cbr\u003e17.3: COST OF PRODUCTION\u003cbr\u003e17.4: MULTIPLE TOPICS\u003cbr\u003e\u003cstrong\u003eANSWERS SECTION\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eCHAPTER 18 ACCOUNTING RATIOS\u003c\/strong\u003e\u003cbr\u003e18.1: GROSS PROFIT MARGIN\u003cbr\u003e18.2: PROFIT MARGIN \u0026amp; ROCE\u003cbr\u003e18.3: WORKING CAPITAL \u0026amp; CURRENT RATIO\u003cbr\u003e18.4: LIQUID RATIO\u003cbr\u003e18.5: INVENTORY TURNOVER RATIO\u003cbr\u003e18.6: TRADE RECEIVABLE \u0026amp; PAYABLE TURNOVER\u003cbr\u003e18.7: MULTIPLE TOPICS\u003cbr\u003e\u003cstrong\u003eANSWERS SECTIONS\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eCHAPTER 19 INTRESTED PARTIES\u003c\/strong\u003e\u003cbr\u003e19.1: INTRESTED PARTIES\u003cbr\u003e\u003cstrong\u003eANSWERS SECTIONS\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eCHAPTER 20 LIMITATIONS OF ACCOUNTING STATEMENTS\u003c\/strong\u003e\u003cbr\u003e20.1: LIMITATIONS OF ACCOUNTING STATEMENTS\u003cbr\u003e\u003cstrong\u003eANSWER SECTION\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003e \u003c\/strong\u003e\u003cstrong\u003e\u003cbr\u003eCHAPTER 21 ACCOUNTING CONCEPTS \u003c\/strong\u003e\u003cbr\u003e21.1: ENTITY \u0026amp; DUALITY\u003cbr\u003e21.2: PRUDENCE \u0026amp; MONEY MEASUREMENT\u003cbr\u003e21.3: MATCHING, ACCRUAL \u0026amp; REALISATION\u003cbr\u003e21.4: MATERIALITY \u0026amp; CONSISTENCY\u003cbr\u003e21.5: GOING CONCERN \u0026amp; COST\u003cbr\u003e21.6: INTERNATIONAL ACCOUNTING STANDARDS\u003cbr\u003e21.7: MULTIPLE TOPICS\u003cbr\u003e\u003cstrong\u003eANSWER SECTION\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e\u003c\/strong\u003e\u003c\/p\u003e","brand":"Read \u0026 Write Publications","offers":[{"title":"Default Title","offer_id":47408476684533,"sku":"SKU-0","price":1860.0,"currency_code":"PKR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0780\/4233\/3429\/files\/101.png?v=1787050772"},{"product_id":"accounting-o-level-p-2-topical-yearly-2","title":"102 Accounting O Level\/IGCSE Paper 2 Topical Worked Solutions","description":"\u003cp\u003e\u003cbr\u003e\u003c\/p\u003e\n\u003ch1\u003e102 Accounting O Level\/IGCSE Paper 2 Topical\u003c\/h1\u003e\n\u003cp\u003e\u003cbr\u003eBeing in accordance with the GCE O Level – 7110 (syllabus followed in Pakistan), the book with article number 102, Accounting O Level Topical Worked Solutions Paper 2, provides an opportunity to strengthen the level of understanding and preparation for Cambridge exams. ( Accounting O Level Paper )\u003c\/p\u003e\n\u003cp\u003eConsidering the recent changes in O Level and IGCSE syllabus Code 0452, This book might be helpful for IGCSE students as well. The other books available in the market is based on Singaporean exams and does not include exams taken in Pakistan for November session.\u003c\/p\u003e\n\u003cp\u003eMoreover that book includes Accounting O \u003cstrong\u003eLevel Paper\u003c\/strong\u003e on yearly basis whereas the book under review categories them on topical as well as yearly basis. In the book under review, the varying \u003ca href=\"https:\/\/readnwrite.org\/product\/accounting-as-level-p2-topical-yearly\/\"\u003e\u003cstrong\u003etopics of the last nine years’ papers\u003c\/strong\u003e\u003c\/a\u003e have been categorized in such a way that one can attain optimum skills in each of these.\u003c\/p\u003e\n\u003cp\u003eThis can be very helpful in revising the syllabus and for preparing their final exams. In addition, the \u003ca href=\"https:\/\/readnwrite.org\/product\/physics-a-level-p-5-yearly-worked-solutions\/\"\u003e\u003cstrong\u003elast five years’ papers\u003c\/strong\u003e\u003c\/a\u003e at the end of the book provide compact questions with given references.\u003c\/p\u003e\n\u003cp\u003eIt is, however, advised that students must supplement their studies with the textbooks recommended by their teachers, since it is by no means a replacement for a text book.\u003cbr\u003e\u003c\/p\u003e\n\u003ch2\u003e102 Accounting O Level Paper 2 Topical\/Yearly\u003c\/h2\u003e\n\u003cp\u003e\u003cbr\u003e\u003cbr\u003e\u003c\/p\u003e\n\u003cul\u003e\n\u003cli\u003eTopical worked solutions\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cp\u003e\u003cbr\u003e\u003c\/p\u003e\n\u003cul\u003e\n\u003cli\u003eAll variants\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cp\u003e\u003cbr\u003e\u003c\/p\u003e\n\u003cul\u003e\n\u003cli\u003eIncludes recant yearly paper\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cp\u003e\u003cbr\u003e\u003c\/p\u003e\n\u003cul\u003e\n\u003cli\u003eDetailed answer given separately\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cp\u003e\u003cbr\u003e\u003cbr\u003e\u003c\/p\u003e\n\u003ch3\u003e\u003cstrong\u003eTABLE OF CONTENTS (TOPICAL)\u003c\/strong\u003e\u003c\/h3\u003e\n\u003cp\u003e\u003cbr\u003e\u003cstrong\u003eCHAPTER 1  ACCOUNTING BASICS\u003c\/strong\u003e\u003cbr\u003eQUESTION 1  MAY 2017 P22 Q1 (E\u0026amp;F)\u003cbr\u003eQUESTION 2  MAY 2018 P23 Q1 (C \u0026amp; D)\u003cbr\u003eQUESTION 3  NOVEMBER 2018 P22  Q1 (A)\u003cbr\u003eQUESTION 4  MAY 2022 P21 Q3(A \u0026amp; B)\u003cbr\u003eQUESTION 5 NOVEMBER 2023 P21 \u0026amp; 23 Q1(A)\u003cbr\u003eQUESTION 6 NOVEMBER 2024 P22 Q2 (D)\u003cbr\u003e\u003cstrong\u003e SOLUTIONS\u003c\/strong\u003e\u003cbr\u003eQUESTION 1  MAY 2017 P22 Q1 (E\u0026amp;F)\u003cbr\u003eQUESTION 2  MAY 2018 P23 Q1 (C \u0026amp; D)\u003cbr\u003eQUESTION 3  NOVEMBER 2018 P22  Q1 (A)\u003cbr\u003eQUESTION 4  MAY 2022 P21 Q3(A \u0026amp; B)\u003cbr\u003eQUESTION 5 NOVEMBER 2023 P21 \u0026amp; 23 Q1(A)\u003cbr\u003eQUESTION 6 NOVEMBER 2024 P22 Q2 (D)\u003cbr\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eCHAPTER 2  BOOKS OF ORIGINAL ENTRY\u003c\/strong\u003e\u003cbr\u003eQUESTION 1  MAY 2017 P21 \u0026amp; 22 Q1 (A TO C)\u003cbr\u003eQUESTION 2  MAY 2017 P22 Q1 (A TO D)\u003cbr\u003eQUESTION 3  NOVEMBER 2017 P21 Q1\u003cbr\u003eQUESTION 4  NOVEMBER 2017 P22 Q1 (C TO F)\u003cbr\u003eQUESTION 5  MAY 2018 P22 Q1 (D \u0026amp; E)\u003cbr\u003eQUESTION 6  MAY 2018 P23 Q1 (A \u0026amp; B)\u003cbr\u003eQUESTION 7  NOVEMBER 2018 P21 Q1 (A \u0026amp; B)\u003cbr\u003eQUESTION 8  NOVEMBER 2018 P22 Q1 (B TO D)\u003cbr\u003eQUESTION 9  MAY 2019 P22 Q1 (A TO C)\u003cbr\u003eQUESTION 10  NOVEMBER 2019 P22 Q1 (D)\u003cbr\u003eQUESTION 11  NOVEMBER 2019 P22 Q1\u003cbr\u003eQUESTION 12  MAY 2022 Q1 (A)\u003cbr\u003eQUESTION 13  NOVEMBER 2020 P22 Q1 (A TO D)\u003cbr\u003eQUESTION 14  MAY 2021 P22 Q1 (C)\u003cbr\u003eQUESTION 15  MAY 2022 P21 Q1\u003cbr\u003eQUESTION 16  MAY 2022 P22 Q1 (C)\u003cbr\u003eQUESTION 17  MAY 2024 P22 Q1 (B)\u003cbr\u003e\u003cstrong\u003eSOLUTIONS\u003c\/strong\u003e\u003cbr\u003eQUESTION 1  MAY 2017 P21 \u0026amp; 22 Q1 (A TO C)\u003cbr\u003eQUESTION 2  MAY 2017 P22 Q1 (A TO D)\u003cbr\u003eQUESTION 3  NOVEMBER 2017 P21 Q1\u003cbr\u003eQUESTION 4  NOVEMBER 2017 P22 Q1 (C TO F)\u003cbr\u003eQUESTION 5  MAY 2018 P22 Q1 (D \u0026amp; E)\u003cbr\u003eQUESTION 6  MAY 2018 P23 Q1 (A \u0026amp; B)\u003cbr\u003eQUESTION 7  NOVEMBER 2018 P21 Q1 (A \u0026amp; B)\u003cbr\u003eQUESTION 8  NOVEMBER 2018 P22 Q1 (B TO D)\u003cbr\u003eQUESTION 9  MAY 2019 P22 Q1 (A TO C)\u003cbr\u003eQUESTION 10  NOVEMBER 2019 P22 Q1 (D)\u003cbr\u003eQUESTION 11  NOVEMBER 2019 P22 Q1\u003cbr\u003eQUESTION 12  MAY 2022 Q1 (A)\u003cbr\u003eQUESTION 13  NOVEMBER 2020 P22 Q1 (A TO D)\u003cbr\u003eQUESTION 14  MAY 2021 P22 Q1 (C)\u003cbr\u003eQUESTION 15  MAY 2022 P21 Q1\u003cbr\u003eQUESTION 16  MAY 2022 P22 Q1 (C)\u003cbr\u003eQUESTION 17  MAY 2024 P22 Q1 (B)\u003cbr\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eCHAPTER 3  CASH BOOK \u0026amp; PETTY CASH BOOK\u003cbr\u003e\u003c\/strong\u003eQUESTION 1  NOVEMBER 2017 P22 Q1 (A \u0026amp; B)\u003cbr\u003eQUESTION 2  MAY 2019 P21 Q1 (A TO E)\u003cbr\u003eQUESTION 3  MAY 2020 P22 Q1 (B)\u003cbr\u003eQUESTION 4  MAY 2021 P21 Q1 (A)\u003cbr\u003eQUESTION 5  MAY 2021 P22Q1 (A \u0026amp; B)\u003cbr\u003eQUESTION 6  MAY 2022 Q1 (A)\u003cbr\u003eQUESTION 7  NOVEMBER 2022 P21 \u0026amp; 23 Q2 (A TO D)\u003cbr\u003eQUESTION 8  MAY 2023 P21 Q1\u003cbr\u003eQUESTION 9  MAY 2023 P22 \u0026amp; 23 Q1\u003cbr\u003eQUESTION 10  NOVEMBER 2023 P21 \u0026amp; 23 Q1 (B)\u003cbr\u003eQUESTION 11 NOVEMBER 2023 P22 Q3 (D)\u003cbr\u003eQUESTION 12 MAY 2024 P21 Q1 (E)\u003cbr\u003eQUESTION 13 MAY 2024 P22 Q1 (A)\u003cbr\u003eQUESTION 14 NOVEMBER 2024 P22 Q1\u003cbr\u003eQUESTION 15 MAY 2025 P21 Q1, MAY 2025 P23 Q1\u003cbr\u003eQUESTION 16 MAY 2025 P22 Q1\u003cbr\u003eQUESTION 17 NOVEMBER 2025 P23 Q1\u003cbr\u003eQUESTION 18 NOVEMBER 2025 P23 Q3 (D)\u003cbr\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eSOLUTIONS\u003c\/strong\u003e\u003cbr\u003eQUESTION 1  NOVEMBER 2017 P22 Q1 (A \u0026amp; B)\u003cbr\u003eQUESTION 2  MAY 2019 P21 Q1 (A TO E)\u003cbr\u003eQUESTION 3  MAY 2020 P22 Q1 (B)\u003cbr\u003eQUESTION 4  MAY 2021 P21 Q1 (A)\u003cbr\u003eQUESTION 5  MAY 2021 P22Q1 (A \u0026amp; B)\u003cbr\u003eQUESTION 6  MAY 2022 Q1 (A)\u003cbr\u003eQUESTION 7  NOVEMBER 2022 P21 \u0026amp; 23 Q2 (A TO D)\u003cbr\u003eQUESTION 8  MAY 2023 P21 Q1\u003cbr\u003eQUESTION 9  MAY 2023 P22 \u0026amp; 23 Q1\u003cbr\u003eQUESTION 10  NOVEMBER 2023 P21 \u0026amp; 23 Q1 (B)\u003cbr\u003eQUESTION 11 NOVEMBER 2023 P22 Q3 (D)\u003cbr\u003eQUESTION 12 MAY 2024 P21 Q1 (E)\u003cbr\u003eQUESTION 13 MAY 2024 P22 Q1 (A)\u003cbr\u003eQUESTION 14 NOVEMBER 2024 P22 Q1\u003cbr\u003eQUESTION 15 MAY 2025 P21 Q1, MAY 2025 P23 Q1\u003cbr\u003eQUESTION 16 MAY 2025 P22 Q1\u003cbr\u003eQUESTION 17 NOVEMBER 2025 P23 Q1\u003cbr\u003eQUESTION 18 NOVEMBER 2025 P23 Q3 (D)\u003cbr\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eCHAPTER 4 BANK RECONCILIATION STATMENTS\u003c\/strong\u003e\u003cbr\u003eQUESTION 1 MAY 2017 P21 Q1 (D TO F)\u003cbr\u003eQUESTION 2 MAY 2018 P22 Q1 (A TO C)\u003cbr\u003eQUESTION 3 MAY 2019 P21 Q1 (F)\u003cbr\u003eQUESTION 4 MAY 2020 P21 Q1 (C)\u003cbr\u003eQUESTION 5 NOVEMBER 2020 P21 Q2 (A TO C)\u003cbr\u003eQUESTION 6 MAY 2021 P21 Q1 (B \u0026amp; C)\u003cbr\u003eQUESTION 7 MAY 2021 P22 Q1 (D)\u003cbr\u003eQUESTION 8 MAY 2022 P22 Q1 (B)\u003cbr\u003eQUESTION 9 NOVEMBER 2022 P22 Q3\u003cbr\u003eQUESTION 10 NOVEMBER 2023 P21 \u0026amp; 23 Q1 (C)\u003cbr\u003eQUESTION 11 NOVEMBER 2024 P21 Q1\u003cbr\u003eQUESTION 12 NOVEMBER 2025 P22 Q1\u003cbr\u003e\u003cstrong\u003eSOLUTIONS\u003cbr\u003e\u003c\/strong\u003eQUESTION 1 MAY 2017 P21 Q1 (D TO F)\u003cbr\u003eQUESTION 2 MAY 2018 P22 Q1 (A TO C)\u003cbr\u003eQUESTION 3 MAY 2019 P21 Q1 (F)\u003cbr\u003eQUESTION 4 MAY 2020 P21 Q1 (C)\u003cbr\u003eQUESTION 5 NOVEMBER 2020 P21 Q2 (A TO C)\u003cbr\u003eQUESTION 6 MAY 2021 P21 Q1 (B \u0026amp; C)\u003cbr\u003eQUESTION 7 MAY 2021 P22 Q1 (D)\u003cbr\u003eQUESTION 8 MAY 2022 P22 Q1 (B)\u003cbr\u003eQUESTION 9 NOVEMBER 2022 P22 Q3\u003cbr\u003eQUESTION 10 NOVEMBER 2023 P21 \u0026amp; 23 Q1 (C)\u003cbr\u003eQUESTION 11 NOVEMBER 2024 P21 Q1\u003cbr\u003eQUESTION 12 NOVEMBER 2025 P22 Q1\u003cbr\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eCHAPTER 5 ACCOUNTING FOR NON-CURRENT ASSETS\u003cbr\u003e\u003c\/strong\u003eQUESTION 1  NOVEMBER 2017 P21 Q2 (A TO D)\u003cbr\u003eQUESTION 2  NOVEMBER 2017 P22 Q3 (D)\u003cbr\u003eQUESTION 3  MAY 2018 P23 Q2 (A TO E \u0026amp; G)\u003cbr\u003eQUESTION 4  NOVEMBER 2019 P21 Q2\u003cbr\u003eQUESTION 5  NOVEMBER 2020 P21 Q1\u003cbr\u003eQUESTION 6  NOVEMBER 2021 P21 Q2 (C \u0026amp; D)\u003cbr\u003eQUESTION 7  NOVEMBER 2021 P22 Q5\u003cbr\u003eQUESTION 8 MAY 2022 P22 Q4 (D)\u003cbr\u003eQUESTION 9  MAY 2023 P21 Q2 (B \u0026amp; C)\u003cbr\u003eQUESTION 10  MAY 2024 P21 Q4 (B)\u003cbr\u003eQUESTION 11 MAY 2024 P22 Q1 (C)\u003cbr\u003eQUESTION 12 NOVEMBER 2024 P21 Q4\u003cbr\u003eQUESTION 13 MAY 2025 P21 Q2 (A TO D), MAY 2025 P23 Q2 (A TO D)\u003cbr\u003eQUESTION 14 NOVEMBER 2025 P22 Q3\u003cstrong\u003e\u003cbr\u003eSOLUTIONS\u003cbr\u003e\u003c\/strong\u003eQUESTION 1  NOVEMBER 2017 P21 Q2 (A TO D)\u003cbr\u003eQUESTION 2  NOVEMBER 2017 P22 Q3 (D)\u003cbr\u003eQUESTION 3  MAY 2018 P23 Q2 (A TO E \u0026amp; G)\u003cbr\u003eQUESTION 4  NOVEMBER 2019 P21 Q2\u003cbr\u003eQUESTION 5  NOVEMBER 2020 P21 Q1\u003cbr\u003eQUESTION 6  NOVEMBER 2021 P21 Q2 (C \u0026amp; D)\u003cbr\u003eQUESTION 7  NOVEMBER 2021 P22 Q5\u003cbr\u003eQUESTION 8 MAY 2022 P22 Q4 (D)\u003cbr\u003eQUESTION 9  MAY 2023 P21 Q2 (B \u0026amp; C)\u003cbr\u003eQUESTION 10  MAY 2024 P21 Q4 (B)\u003cbr\u003eQUESTION 11 MAY 2024 P22 Q1 (C)\u003cbr\u003eQUESTION 12 NOVEMBER 2024 P21 Q4\u003cbr\u003eQUESTION 13 MAY 2025 P21 Q2 (A TO D), MAY 2025 P23 Q2 (A TO D)\u003cbr\u003eQUESTION 14 NOVEMBER 2025 P22 Q3\u003cstrong\u003e\u003cbr\u003e\u003c\/strong\u003e\u003cbr\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eCHAPTER 6  IRRECOVERABLE \u0026amp; ALLOWANCE FOR IRRECOVERABLE DEBTS\u003c\/strong\u003e\u003cbr\u003eQUESTION 1 MAY 2017 P22 Q2 (C \u0026amp; E)\u003cbr\u003eQUESTION 2 MAY 2019 P22 Q2 (A \u0026amp; E)\u003cbr\u003eQUESTION 3 MAY 2021 P21 Q5 (D)\u003cbr\u003eQUESTION 4 MAY 2021 P22 Q2 (B)\u003cbr\u003eQUESTION 5 NOVEMBER 2021 P22 Q3 (C)\u003cbr\u003eQUESTION 6 NOVEMBER 2022 P21 \u0026amp; 23 Q5\u003cbr\u003eQUESTION 7 NOVEMBER 2022 P22 Q4\u003cbr\u003eQUESTION 8 MAY 2023 P21 Q2 (A)\u003cbr\u003eQUESTION 9 NOVEMBER 2023 P21 \u0026amp; 23 Q3 (B)\u003cbr\u003eQUESTION 10 NOVEMBER 2024 P22 Q2 (E)\u003cbr\u003eQUESTION 11 NOVEMBER 2025 P22 Q4 (B\u0026amp;C)\u003cbr\u003eQUESTION 12 NOVEMBER 2025 P23 Q2 (F)\u003cbr\u003e\u003cstrong\u003eSOLUTIONS\u003cbr\u003e\u003c\/strong\u003eQUESTION 1 MAY 2017 P22 Q2 (C \u0026amp; E)\u003cbr\u003eQUESTION 2 MAY 2019 P22 Q2 (A \u0026amp; E)\u003cbr\u003eQUESTION 3 MAY 2021 P21 Q5 (D)\u003cbr\u003eQUESTION 4 MAY 2021 P22 Q2 (B)\u003cbr\u003eQUESTION 5 NOVEMBER 2021 P22 Q3 (C)\u003cbr\u003eQUESTION 6 NOVEMBER 2022 P21 \u0026amp; 23 Q5\u003cbr\u003eQUESTION 7 NOVEMBER 2022 P22 Q4\u003cbr\u003eQUESTION 8 MAY 2023 P21 Q2 (A)\u003cbr\u003eQUESTION 9 NOVEMBER 2023 P21 \u0026amp; 23 Q3 (B)\u003cbr\u003eQUESTION 10 NOVEMBER 2024 P22 Q2 (E)\u003cbr\u003eQUESTION 11 NOVEMBER 2025 P22 Q4 (B\u0026amp;C)\u003cbr\u003eQUESTION 12 NOVEMBER 2025 P23 Q2 (F)\u003cbr\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eCHAPTER 7  INVENTORY VALUATION\u003cbr\u003e\u003c\/strong\u003eQUESTION 1  MAY 2020 P21 Q4 (A TO C)\u003cbr\u003eQUESTION 2  NOVEMBER 2021 P21 Q1 (D)\u003cbr\u003eQUESTION 3  MAY 2022 P22 Q4 (A)\u003cbr\u003eQUESTION 4  MAY 2024 P22 Q1 (D)\u003cbr\u003eQUESTION 5 MAY 2025 P21 (B \u0026amp; C), MAY 2025 P23 Q5 (B \u0026amp; C)\u003cbr\u003eQUESTION 6 NOVEMBER 2025 P23 Q3 (C)\u003cbr\u003eQUESTION 7MAY 2026P22 Q5 (B)\u003cstrong\u003e\u003cbr\u003eSOLUTIONS\u003cbr\u003e\u003c\/strong\u003eQUESTION 1  MAY 2020 P21 Q4 (A TO C)\u003cbr\u003eQUESTION 2  NOVEMBER 2021 P21 Q1 (D)\u003cbr\u003eQUESTION 3  MAY 2022 P22 Q4 (A)\u003cbr\u003eQUESTION 4  MAY 2024 P22 Q1 (D)\u003cbr\u003eQUESTION 5 MAY 2025 P21 (B \u0026amp; C), MAY 2025 P23 Q5 (B \u0026amp; C)\u003cbr\u003eQUESTION 6 NOVEMBER 2025 P23 Q3 (C)\u003cbr\u003eQUESTION 7MAY 2026P22 Q5 (B)\u003cbr\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eCHAPTER 8 CAPITAL \u0026amp; REVENUE \u003c\/strong\u003e\u003cbr\u003eQUESTION 1 NOVEMBER 2017 P21 (E \u0026amp; F) Q2 (E \u0026amp; F)\u003cbr\u003eQUESTION 2 MAY 2018 P23 Q2 (F)\u003cbr\u003eQUESTION 3 MAY 2019 P21 Q2 (D)\u003cbr\u003eQUESTION 4 NOVEMBER 2021 P21 Q2 (A \u0026amp; B)\u003cbr\u003eQUESTION 5 MAY 2022 P22 Q4 (B \u0026amp; C)\u003cbr\u003eQUESTION 6 NOVEMBER 2022 P21 \u0026amp; 23 Q1 (D)\u003cbr\u003eQUESTION 7 MAY 2023 P21 Q2 (D)\u003cbr\u003eQUESTION 8 MAY 2024 P21 Q4 (C)\u003cbr\u003eQUESTION 9 NOVEMBER 2025 P23 Q5 (A\u0026amp;B)\u003cstrong\u003e\u003cbr\u003eSOLUTIONS\u003cbr\u003e\u003c\/strong\u003eQUESTION 1 NOVEMBER 2017 P21 (E \u0026amp; F) Q2 (E \u0026amp; F)\u003cbr\u003eQUESTION 2 MAY 2018 P23 Q2 (F)\u003cbr\u003eQUESTION 3 MAY 2019 P21 Q2 (D)\u003cbr\u003eQUESTION 4 NOVEMBER 2021 P21 Q2 (A \u0026amp; B)\u003cbr\u003eQUESTION 5 MAY 2022 P22 Q4 (B \u0026amp; C)\u003cbr\u003eQUESTION 6 NOVEMBER 2022 P21 \u0026amp; 23 Q1 (D)\u003cbr\u003eQUESTION 7 MAY 2023 P21 Q2 (D)\u003cbr\u003eQUESTION 8 MAY 2024 P21 Q4 (C)\u003cbr\u003eQUESTION 9 NOVEMBER 2025 P23 Q5 (A\u0026amp;B)\u003cbr\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eCHAPTER 9 CORRECTION OF ERRORS \u003c\/strong\u003e\u003cbr\u003eQUESTION 1 MAY 2017 P21 Q2\u003cbr\u003eQUESTION 2 NOVEMBER 2017 P22 Q2\u003cbr\u003eQUESTION 3 MAY 2018 P22 Q2\u003cbr\u003eQUESTION 4 NOVEMBER 2018 P21 Q2 (C \u0026amp; D)\u003cbr\u003eQUESTION 5 NOVEMBER 2018 P22 Q2 (A \u0026amp; B)\u003cbr\u003eQUESTION 6 MAY 2019 P21 Q2 (A TO C)\u003cbr\u003eQUESTION 7 MAY 2019 P22 Q1 (D TO F)\u003cbr\u003eQUESTION 8 NOVEMBER 2019 P22 Q2\u003cbr\u003eQUESTION 9 MAY 2020 P21 Q2\u003cbr\u003eQUESTION 10 MAY 2020 P22 Q4\u003cbr\u003eQUESTION 11 NOVEMBER 2020 P21 Q5 (A)\u003cbr\u003eQUESTION 12 NOVEMBER 2020 P22 Q5 (A TO C)\u003cbr\u003eQUESTION 13 MAY 2021 P21 Q4\u003cbr\u003eQUESTION 14 MAY 2021 P22 Q5 (A TO C)\u003cbr\u003eQUESTION 15 NOVEMBER 2021 P21 Q3\u003cbr\u003eQUESTION 16 NOVEMBER 2021 P22 Q4\u003cbr\u003eQUESTION 17 MAY 2022 P22 Q3 (C \u0026amp; D)\u003cbr\u003eQUESTION 18 MAY 2022 P22 Q3\u003cbr\u003eQUESTION 19 MAY 2023 P21 Q3\u003cbr\u003eQUESTION 20 MAY 2023 P22 \u0026amp; 23 Q2\u003cbr\u003eQUESTION 21  MAY 2023 P22 \u0026amp; 23 Q5\u003cbr\u003eQUESTION 22 NOVEMBER 2023 P21 \u0026amp; 23 Q4\u003cbr\u003eQUESTION 23 NOVEMBER 2023 P22 Q4\u003cbr\u003eQUESTION 24 MAY 2024 P21 Q2\u003cbr\u003eQUESTION 25 MAY 2024 P22 Q3\u003cbr\u003eQUESTION 26 NOVEMBER 2024 P21 Q3\u003cbr\u003eQUESTION 27 MAY 2025 P21 Q3, MAY 2025 P23 Q3\u003cbr\u003eQUESTION 28 MAY 2025 P22 Q4\u003cbr\u003eQUESTION 29 NOVEMBER 2025 P22 Q2\u003cbr\u003eQUESTION 30 MAY 2026 P22 Q3\u003cstrong\u003e\u003cbr\u003eSOLUTIONS\u003cbr\u003e\u003c\/strong\u003eQUESTION 1 MAY 2017 P21 Q2\u003cbr\u003eQUESTION 2 NOVEMBER 2017 P22 Q2\u003cbr\u003eQUESTION 3 MAY 2018 P22 Q2\u003cbr\u003eQUESTION 4 NOVEMBER 2018 P21 Q2 (C \u0026amp; D)\u003cbr\u003eQUESTION 5 NOVEMBER 2018 P22 Q2 (A \u0026amp; B)\u003cbr\u003eQUESTION 6 MAY 2019 P21 Q2 (A TO C)\u003cbr\u003eQUESTION 7 MAY 2019 P22 Q1 (D TO F)\u003cbr\u003eQUESTION 8 NOVEMBER 2019 P22 Q2\u003cbr\u003eQUESTION 9 MAY 2020 P21 Q2\u003cbr\u003eQUESTION 10 MAY 2020 P22 Q4\u003cbr\u003eQUESTION 11 NOVEMBER 2020 P21 Q5 (A)\u003cbr\u003eQUESTION 12 NOVEMBER 2020 P22 Q5 (A TO C)\u003cbr\u003eQUESTION 13 MAY 2021 P21 Q4\u003cbr\u003eQUESTION 14 MAY 2021 P22 Q5 (A TO C)\u003cbr\u003eQUESTION 15 NOVEMBER 2021 P21 Q3\u003cbr\u003eQUESTION 16 NOVEMBER 2021 P22 Q4\u003cbr\u003eQUESTION 17 MAY 2022 P22 Q3 (C \u0026amp; D)\u003cbr\u003eQUESTION 18 MAY 2022 P22 Q3\u003cbr\u003eQUESTION 19 MAY 2023 P21 Q3\u003cbr\u003eQUESTION 20 MAY 2023 P22 \u0026amp; 23 Q2\u003cbr\u003eQUESTION 21  MAY 2023 P22 \u0026amp; 23 Q5\u003cbr\u003eQUESTION 22 NOVEMBER 2023 P21 \u0026amp; 23 Q4\u003cbr\u003eQUESTION 23 NOVEMBER 2023 P22 Q4\u003cbr\u003eQUESTION 24 MAY 2024 P21 Q2\u003cbr\u003eQUESTION 25 MAY 2024 P22 Q3\u003cbr\u003eQUESTION 26 NOVEMBER 2024 P21 Q3\u003cbr\u003eQUESTION 27 MAY 2025 P21 Q3, MAY 2025 P23 Q3\u003cbr\u003eQUESTION 28 MAY 2025 P22 Q4\u003cbr\u003eQUESTION 29 NOVEMBER 2025 P22 Q2\u003cbr\u003eQUESTION 30 MAY 2026 P22 Q3\u003cbr\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eCHAPTER 10 CONTROL ACCOUNTS\u003c\/strong\u003e\u003cbr\u003eQUESTION 1  MAY 2017 P22 Q2 (A \u0026amp; B)\u003cbr\u003eQUESTION 2  NOVEMBER 2018 P21 Q2 (A \u0026amp; B)\u003cbr\u003eQUESTION 3  MAY 2019 P22 Q2 (B TO D)\u003cbr\u003eQUESTION 4  MAY 2021 P22 Q2 (E)\u003cbr\u003eQUESTION 5  NOVEMBER 2021 P22 Q1\u003cbr\u003eQUESTION 6 NOVEMBER 2022 P22 Q2\u003cbr\u003eQUESTION 7  NOVEMBER 2023 P22 Q1\u003cbr\u003eQUESTION 8  MAY 2024 P21 Q1 (A TO D)\u003cbr\u003eQUESTION 9 NOVEMBER 2025 P23 Q2 (A TO D)\u003cbr\u003eQUESTION 10 MAY 2026 P22 Q1\u003cbr\u003e\u003cstrong\u003eSOLUTIONS\u003cbr\u003e\u003c\/strong\u003eQUESTION 1  MAY 2017 P22 Q2 (A \u0026amp; B)\u003cbr\u003eQUESTION 2  NOVEMBER 2018 P21 Q2 (A \u0026amp; B)\u003cbr\u003eQUESTION 3  MAY 2019 P22 Q2 (B TO D)\u003cbr\u003eQUESTION 4  MAY 2021 P22 Q2 (E)\u003cbr\u003eQUESTION 5  NOVEMBER 2021 P22 Q1\u003cbr\u003eQUESTION 6 NOVEMBER 2022 P22 Q2\u003cbr\u003eQUESTION 7  NOVEMBER 2023 P22 Q1\u003cbr\u003eQUESTION 8  MAY 2024 P21 Q1 (A TO D)\u003cbr\u003eQUESTION 9 NOVEMBER 2025 P23 Q2 (A TO D)\u003cbr\u003eQUESTION 10 MAY 2026 P22 Q1\u003cbr\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eCHAPTER 11 OTHER PAYABLES \u0026amp; RECEIVABLES\u003c\/strong\u003e\u003cbr\u003eQUESTION 1  NOVEMBER 2018 P21 Q1 (C \u0026amp; D)\u003cbr\u003eQUESTION 2  NOVEMBER 2019 P21 Q1 (A TO C)\u003cbr\u003eQUESTION 3  MAY 2020 P21 Q4 (D \u0026amp; E)\u003cbr\u003eQUESTION 4  NOVEMBER 2020 P21 Q2 (D TO F)\u003cbr\u003eQUESTION 5  MAY 2021 P22 Q2 (A)\u003cbr\u003eQUESTION 6  NOVEMBER 2021 P21 Q4\u003cbr\u003eQUESTION 7 NOVEMBER 2022 P21 \u0026amp; 23 Q3\u003cbr\u003eQUESTION 8  NOVEMBER 2023 P21 \u0026amp; 23 Q3 (A,C,D \u0026amp; E)\u003cbr\u003eQUESTION 9  MAY 2024 P21 Q4 (A)\u003cbr\u003eQUESTION 10  MAY 2024 P22 Q1 (E)\u003cbr\u003eQUESTION 11 MAY 2025 P21 Q2 (E), MAY 2025 P23 Q2 (E)\u003cbr\u003e\u003cstrong\u003eSOLUTIONS\u003cbr\u003e\u003c\/strong\u003eQUESTION 1  NOVEMBER 2018 P21 Q1 (C \u0026amp; D)\u003cbr\u003eQUESTION 2  NOVEMBER 2019 P21 Q1 (A TO C)\u003cbr\u003eQUESTION 3  MAY 2020 P21 Q4 (D \u0026amp; E)\u003cbr\u003eQUESTION 4  NOVEMBER 2020 P21 Q2 (D TO F)\u003cbr\u003eQUESTION 5  MAY 2021 P22 Q2 (A)\u003cbr\u003eQUESTION 6  NOVEMBER 2021 P21 Q4\u003cbr\u003eQUESTION 7 NOVEMBER 2022 P21 \u0026amp; 23 Q3\u003cbr\u003eQUESTION 8  NOVEMBER 2023 P21 \u0026amp; 23 Q3 (A,C,D \u0026amp; E)\u003cbr\u003eQUESTION 9  MAY 2024 P21 Q4 (A)\u003cbr\u003eQUESTION 10  MAY 2024 P22 Q1 (E)\u003cbr\u003eQUESTION 11 MAY 2025 P21 Q2 (E), MAY 2025 P23 Q2 (E)\u003cbr\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eCHAPTER 12 SOLE  TRADERS\u003c\/strong\u003e\u003cbr\u003eQUESTION 1  MAY 2017 P21 Q5\u003cbr\u003eQUESTION 2 NOVEMBER 2017 P21 Q5\u003cbr\u003eQUESTION 3 MAY 2018 P22 Q5\u003cbr\u003eQUESTION 4 NOVEMBER 2018 P22 Q5\u003cbr\u003eQUESTION 5 MAY 2019 P21 Q5\u003cbr\u003eQUESTION 6 NOVEMBER 2019 P21 Q5\u003cbr\u003eQUESTION 7  MAY 2020 P22 Q3\u003cbr\u003eQUESTION 8 MAY 2022 P21 Q2\u003cbr\u003eQUESTION 9 NOVEMBER 2022 P21 \u0026amp; 23 Q1 (A \u0026amp; B)\u003cbr\u003eQUESTION 10 NOVEMBER 2022 P22 Q1\u003cbr\u003eQUESTION 11 MAY 2025 P22 Q3\u003cbr\u003eQUESTION 12 NOVEMBER 2025 P23 Q4 (A TO C)\u003cbr\u003e\u003cstrong\u003eSOLUTIONS\u003c\/strong\u003e\u003cbr\u003eQUESTION 1  MAY 2017 P21 Q5\u003cbr\u003eQUESTION 2 NOVEMBER 2017 P21 Q5\u003cbr\u003eQUESTION 3 MAY 2018 P22 Q5\u003cbr\u003eQUESTION 4 NOVEMBER 2018 P22 Q5\u003cbr\u003eQUESTION 5 MAY 2019 P21 Q5\u003cbr\u003eQUESTION 6 NOVEMBER 2019 P21 Q5\u003cbr\u003eQUESTION 7  MAY 2020 P22 Q3\u003cbr\u003eQUESTION 8 MAY 2022 P21 Q2\u003cbr\u003eQUESTION 9 NOVEMBER 2022 P21 \u0026amp; 23 Q1 (A \u0026amp; B)\u003cbr\u003eQUESTION 10 NOVEMBER 2022 P22 Q1\u003cbr\u003eQUESTION 11 MAY 2025 P22 Q3\u003cbr\u003eQUESTION 12 NOVEMBER 2025 P23 Q4 (A TO C)\u003cbr\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eCHAPTER 13 PARTNERSHIPS\u003c\/strong\u003e\u003cbr\u003eQUESTION 1  NOVEMBER 2017 P22 Q5\u003cbr\u003eQUESTION 2  MAY 2018 P23 Q5\u003cbr\u003eQUESTION 3  NOVEMBER 2018 P21 Q5\u003cbr\u003eQUESTION 4  MAY 2019 P22 Q5\u003cbr\u003eQUESTION 5  MAY 2021 P21 Q2\u003cbr\u003eQUESTION 6 NOVEMBER 2022 P21 \u0026amp; 23 Q1 (C)\u003cbr\u003eQUESTION 7 NOVEMBER 2022 P22 Q5\u003cbr\u003eQUESTION 8 MAY 2023 P22 \u0026amp; P23 Q4 (A TO C)\u003cbr\u003eQUESTION 9  MAY 2024 P22 Q4\u003cbr\u003eQUESTION 10 NOVEMBER 2024 P21 Q2\u003cbr\u003eQUESTION 11 MAY 2025 P22 Q2\u003cbr\u003eQUESTION 12 NOVEMBER 2025 P23 Q4 (D \u0026amp; E)\u003cbr\u003eQUESTION 13 MAY 2026 P22 Q5 (D)\u003cbr\u003e\u003cstrong\u003eSOLUTIONS\u003cbr\u003e\u003c\/strong\u003eQUESTION 1  NOVEMBER 2017 P22 Q5\u003cbr\u003eQUESTION 2  MAY 2018 P23 Q5\u003cbr\u003eQUESTION 3  NOVEMBER 2018 P21 Q5\u003cbr\u003eQUESTION 4  MAY 2019 P22 Q5\u003cbr\u003eQUESTION 5  MAY 2021 P21 Q2\u003cbr\u003eQUESTION 6 NOVEMBER 2022 P21 \u0026amp; 23 Q1 (C)\u003cbr\u003eQUESTION 7 NOVEMBER 2022 P22 Q5\u003cbr\u003eQUESTION 8 MAY 2023 P22 \u0026amp; P23 Q4 (A TO C)\u003cbr\u003eQUESTION 9  MAY 2024 P22 Q4\u003cbr\u003eQUESTION 10 NOVEMBER 2024 P21 Q2\u003cbr\u003eQUESTION 11 MAY 2025 P22 Q2\u003cbr\u003eQUESTION 12 NOVEMBER 2025 P23 Q4 (D \u0026amp; E)\u003cbr\u003eQUESTION 13 MAY 2026 P22 Q5 (D)\u003cbr\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eCHAPTER 14 LIMITED COMPANIES\u003c\/strong\u003e\u003cbr\u003eQUESTION 1 MAY 2017 P21 Q3\u003cbr\u003eQUESTION 2 NOVEMBER 2018 P21 Q3\u003cbr\u003eQUESTION 3 NOVEMBER 2019 P22 Q3\u003cbr\u003eQUESTION 4 MAY 2020 P21 Q5 (A TO C)\u003cbr\u003eQUESTION 5 NOVEMBER 2020 P21 Q4\u003cbr\u003eQUESTION 6 NOVEMBER 2020 P22 Q1 (E)\u003cbr\u003eQUESTION 7 NOVEMBER 2020 P22 Q3\u003cbr\u003eQUESTION 8 MAY 2021 P22 Q3\u003cbr\u003eQUESTION 9 MAY 2022 P22 Q5\u003cbr\u003eQUESTION 10 NOVEMBER 2022 P21 \u0026amp; 23 Q4\u003cbr\u003eQUESTION 11 MAY 2023 P21 Q5\u003cbr\u003eQUESTION 12 MAY 2023 P22 \u0026amp; 23 Q4 (D)\u003cbr\u003eQUESTION 13 NOVEMBER 2023 P21 \u0026amp; 23 Q5\u003cbr\u003eQUESTION 14 MAY 2024 P21 Q3\u003cbr\u003eQUESTION 15 NOVEMBER 2024 P22 Q4\u003cbr\u003eQUESTION 16 MAY 2025 P21 Q4, MAY 2025 P23 Q4\u003cbr\u003eQUESTION 17 NOVEMBER 2025 P23 Q5 (C \u0026amp; D)\u003cbr\u003eQUESTION 18 MAY 2026 P22 Q4\u003cstrong\u003e\u003cbr\u003eSOLUTIONS\u003cbr\u003e\u003c\/strong\u003eQUESTION 1 MAY 2017 P21 Q3\u003cbr\u003eQUESTION 2 NOVEMBER 2018 P21 Q3\u003cbr\u003eQUESTION 3 NOVEMBER 2019 P22 Q3\u003cbr\u003eQUESTION 4 MAY 2020 P21 Q5 (A TO C)\u003cbr\u003eQUESTION 5 NOVEMBER 2020 P21 Q4\u003cbr\u003eQUESTION 6 NOVEMBER 2020 P22 Q1 (E)\u003cbr\u003eQUESTION 7 NOVEMBER 2020 P22 Q3\u003cbr\u003eQUESTION 8 MAY 2021 P22 Q3\u003cbr\u003eQUESTION 9 MAY 2022 P22 Q5\u003cbr\u003eQUESTION 10 NOVEMBER 2022 P21 \u0026amp; 23 Q4\u003cbr\u003eQUESTION 11 MAY 2023 P21 Q5\u003cbr\u003eQUESTION 12 MAY 2023 P22 \u0026amp; 23 Q4 (D)\u003cbr\u003eQUESTION 13 NOVEMBER 2023 P21 \u0026amp; 23 Q5\u003cbr\u003eQUESTION 14 MAY 2024 P21 Q3\u003cbr\u003eQUESTION 15 NOVEMBER 2024 P22 Q4\u003cbr\u003eQUESTION 16 MAY 2025 P21 Q4, MAY 2025 P23 Q4\u003cbr\u003eQUESTION 17 NOVEMBER 2025 P23 Q5 (C \u0026amp; D)\u003cbr\u003eQUESTION 18 MAY 2026 P22 Q4\u003cbr\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eCHAPTER 15  INCOMPLETE RECORDS\u003c\/strong\u003e\u003cbr\u003eQUESTION 1  MAY 2018 P23 Q3 (A TO D)\u003cbr\u003eQUESTION 2  NOVEMBER 2020 P21 Q3\u003cbr\u003eQUESTION 3  NOVEMBER 2021 P21 Q1 (A TO C)\u003cbr\u003eQUESTION 4  MAY 2022 P22 Q2\u003cbr\u003eQUESTION 5  NOVEMBER 2023 P22 Q3 (A TO C)\u003cbr\u003eQUESTION 6  MAY 2024 P21 Q5 (A,B,C \u0026amp; E)\u003cbr\u003eQUESTION 7 NOVEMBER 2024 P22 Q2 (A TO C)\u003cbr\u003eQUESTION 8 MAY 2025 P22 Q5\u003cbr\u003eQUESTION 9 MAY 2026 P22 Q5 (A \u0026amp; C)\u003cbr\u003e\u003cstrong\u003eSOLUTIONS\u003cbr\u003e\u003c\/strong\u003eQUESTION 1  MAY 2018 P23 Q3 (A TO D)\u003cbr\u003eQUESTION 2  NOVEMBER 2020 P21 Q3\u003cbr\u003eQUESTION 3  NOVEMBER 2021 P21 Q1 (A TO C)\u003cbr\u003eQUESTION 4  MAY 2022 P22 Q2\u003cbr\u003eQUESTION 5  NOVEMBER 2023 P22 Q3 (A TO C)\u003cbr\u003eQUESTION 6  MAY 2024 P21 Q5 (A,B,C \u0026amp; E)\u003cbr\u003eQUESTION 7 NOVEMBER 2024 P22 Q2 (A TO C)\u003cbr\u003eQUESTION 8 MAY 2025 P22 Q5\u003cbr\u003eQUESTION 9 MAY 2026 P22 Q5 (A \u0026amp; C)\u003cbr\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eCHAPTER 16 CLUBS \u0026amp; SOCIETIES\u003c\/strong\u003e\u003cbr\u003eQUESTION 1  NOVEMBER 2017 P22 Q3 (A TO C)\u003cbr\u003eQUESTION 2  MAY 2018 P22 Q3\u003cbr\u003eQUESTION 3  MAY 2020 P21 Q1 (A,B \u0026amp; D)\u003cbr\u003eQUESTION 4  MAY 2020 P22 Q2\u003cbr\u003eQUESTION 5  NOVEMBER 2020 P22 Q2\u003cbr\u003eQUESTION 6  MAY 2021 P22 Q4\u003cbr\u003eQUESTION 7  NOVEMBER 2021 P21 Q5\u003cbr\u003eQUESTION 8  MAY 2022 P21 Q5\u003cbr\u003eQUESTION 9 MAY 2023 P22 \u0026amp; P23 Q3\u003cbr\u003eQUESTION 10 NOVEMBER 2024 P22 Q3\u003cbr\u003e\u003cstrong\u003eSOLUTIONS\u003c\/strong\u003e\u003cbr\u003eQUESTION 1  NOVEMBER 2017 P22 Q3 (A TO C)\u003cbr\u003eQUESTION 2  MAY 2018 P22 Q3\u003cbr\u003eQUESTION 3  MAY 2020 P21 Q1 (A,B \u0026amp; D)\u003cbr\u003eQUESTION 4  MAY 2020 P22 Q2\u003cbr\u003eQUESTION 5  NOVEMBER 2020 P22 Q2\u003cbr\u003eQUESTION 6  MAY 2021 P22 Q4\u003cbr\u003eQUESTION 7  NOVEMBER 2021 P21 Q5\u003cbr\u003eQUESTION 8  MAY 2022 P21 Q5\u003cbr\u003eQUESTION 9 MAY 2023 P22 \u0026amp; P23 Q3\u003cbr\u003eQUESTION 10 NOVEMBER 2024 P22 Q3\u003cbr\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eCHAPTER 17 MANUFACTURING ACCOUNTS\u003c\/strong\u003e\u003cbr\u003eQUESTION 1 MAY 2017 P22 Q5\u003cbr\u003eQUESTION 2 NOVEMBER 2017 P21 Q3 (A)\u003cbr\u003eQUESTION 3 NOVEMBER 2018 P22 Q2 (C)\u003cbr\u003eQUESTION 4 MAY 2019 P22 Q4 (C)\u003cbr\u003eQUESTION 5 NOVEMBER 2019 P22 Q5\u003cbr\u003eQUESTION 6 MAY 2020 P21 Q3\u003cbr\u003eQUESTION 7 MAY 2021 P21 Q3\u003cbr\u003eQUESTION 8 NOVEMBER 2021 P22 Q3 (A \u0026amp; B)\u003cbr\u003eQUESTION 9 MAY 2023 P21 Q4\u003cbr\u003eQUESTION 10 NOVEMBER 2023 P21 \u0026amp; 23 Q2\u003cbr\u003eQUESTION 11 NOVEMBER 2023 P22 Q2\u003cbr\u003eQUESTION 12 MAY 2024 P22 Q2, MAY 2024 P23 Q2\u003cbr\u003eQUESTION 13 NOVEMBER 2024 P21 Q5\u003cbr\u003eQUESTION 14 MAY 2025 Q5 (A \u0026amp; D), MAY 2025 P23 Q5 (A \u0026amp; D)\u003cbr\u003eQUESTION 15 NOVEMBER 2025 P22 Q5\u003cbr\u003eQUESTION 16 MAY 2026 P22 Q2\u003cstrong\u003e\u003cbr\u003eSOLUTIONS\u003cbr\u003e\u003c\/strong\u003eQUESTION 1 MAY 2017 P22 Q5\u003cbr\u003eQUESTION 2 NOVEMBER 2017 P21 Q3 (A)\u003cbr\u003eQUESTION 3 NOVEMBER 2018 P22 Q2 (C)\u003cbr\u003eQUESTION 4 MAY 2019 P22 Q4 (C)\u003cbr\u003eQUESTION 5 NOVEMBER 2019 P22 Q5\u003cbr\u003eQUESTION 6 MAY 2020 P21 Q3\u003cbr\u003eQUESTION 7 MAY 2021 P21 Q3\u003cbr\u003eQUESTION 8 NOVEMBER 2021 P22 Q3 (A \u0026amp; B)\u003cbr\u003eQUESTION 9 MAY 2023 P21 Q4\u003cbr\u003eQUESTION 10 NOVEMBER 2023 P21 \u0026amp; 23 Q2\u003cbr\u003eQUESTION 11 NOVEMBER 2023 P22 Q2\u003cbr\u003eQUESTION 12 MAY 2024 P22 Q2, MAY 2024 P23 Q2\u003cbr\u003eQUESTION 13 NOVEMBER 2024 P21 Q5\u003cbr\u003eQUESTION 14 MAY 2025 Q5 (A \u0026amp; D), MAY 2025 P23 Q5 (A \u0026amp; D)\u003cbr\u003eQUESTION 15 NOVEMBER 2025 P22 Q5\u003cbr\u003eQUESTION 16 MAY 2026 P22 Q2\u003cbr\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eCHAPTER 18 ACCOUNTING RATIOS\u003c\/strong\u003e\u003cbr\u003eQUESTION 1 MAY 2017 P21 Q4\u003cbr\u003eQUESTION 2 MAY 2017 P22 Q4 (A TO C)\u003cbr\u003eQUESTION 3 NOVEMBER 2017 P21 Q4\u003cbr\u003eQUESTION 4 NOVEMBER 2017 P22 Q4\u003cbr\u003eQUESTION 5 MAY 2018 P22 Q4 (A TO D)\u003cbr\u003eQUESTION 6 MAY 2018 P23 Q4 (B TO D)\u003cbr\u003eQUESTION 7 NOVEMBER 2018 P21 Q4\u003cbr\u003eQUESTION 8 NOVEMBER 2018 P22 Q4\u003cbr\u003eQUESTION 9 MAY 2019 P21 Q4\u003cbr\u003eQUESTION 10 MAY 2019 P22 Q3\u003cbr\u003eQUESTION 11 NOVEMBER 2019 P21 Q4 (A \u0026amp; B)\u003cbr\u003eQUESTION 12 NOVEMBER 2019 P22 Q4 (A TO C)\u003cbr\u003eQUESTION 13 MAY 2020 P21 Q5 (D \u0026amp; E)\u003cbr\u003eQUESTION 14 MAY 2020 P22 Q5 (A TO C)\u003cbr\u003eQUESTION 15 NOVEMBER 2020 P21 Q5 (B TO D)\u003cbr\u003eQUESTION 16 NOVEMBER 2020 P22 Q4 (A TO D)\u003cbr\u003eQUESTION 17 NOVEMBER 2019 P22 Q5 (D)\u003cbr\u003eQUESTION 18 MAY 2021 P21 Q5 (A TO C)\u003cbr\u003eQUESTION 19 NOVEMBER 2021 P22 Q2\u003cbr\u003eQUESTION 20 MAY 2022 P21 Q4 (A TO C)\u003cbr\u003eQUESTION 21 NOVEMBER 2022 P21 \u0026amp; 23 Q2 (E)\u003cbr\u003eQUESTION 22 NOVEMBER 2023 P22 Q5 (A TO C)\u003cbr\u003eQUESTION 33 MAY 2024 P21 Q4 (D \u0026amp; E)\u003cbr\u003eQUESTION 24 MAY 2024 P22 Q5, MAY 2024 P23 Q5\u003cbr\u003eQUESTION 25 NOVEMBER 2024 P22 Q5\u003cbr\u003eQUESTION 26 MAY 2025 P21 Q2 (F), MAY 2025 P23 Q2 (F)\u003cbr\u003eQUESTION 27 NOVEMBER 2025 P22 Q4 (A \u0026amp; D)\u003cbr\u003eQUESTION 28 NOVEMBER 2025 P23 Q3 (A \u0026amp; B)\u003cstrong\u003e\u003cbr\u003eSOLUTIONS\u003c\/strong\u003e\u003cbr\u003eQUESTION 1 MAY 2017 P21 Q4\u003cbr\u003eQUESTION 2 MAY 2017 P22 Q4 (A TO C)\u003cbr\u003eQUESTION 3 NOVEMBER 2017 P21 Q4\u003cbr\u003eQUESTION 4 NOVEMBER 2017 P22 Q4\u003cbr\u003eQUESTION 5 MAY 2018 P22 Q4 (A TO D)\u003cbr\u003eQUESTION 6 MAY 2018 P23 Q4 (B TO D)\u003cbr\u003eQUESTION 7 NOVEMBER 2018 P21 Q4\u003cbr\u003eQUESTION 8 NOVEMBER 2018 P22 Q4\u003cbr\u003eQUESTION 9 MAY 2019 P21 Q4\u003cbr\u003eQUESTION 10 MAY 2019 P22 Q3\u003cbr\u003eQUESTION 11 NOVEMBER 2019 P21 Q4 (A \u0026amp; B)\u003cbr\u003eQUESTION 12 NOVEMBER 2019 P22 Q4 (A TO C)\u003cbr\u003eQUESTION 13 MAY 2020 P21 Q5 (D \u0026amp; E)\u003cbr\u003eQUESTION 14 MAY 2020 P22 Q5 (A TO C)\u003cbr\u003eQUESTION 15 NOVEMBER 2020 P21 Q5 (B TO D)\u003cbr\u003eQUESTION 16 NOVEMBER 2020 P22 Q4 (A TO D)\u003cbr\u003eQUESTION 17 NOVEMBER 2019 P22 Q5 (D)\u003cbr\u003eQUESTION 18 MAY 2021 P21 Q5 (A TO C)\u003cbr\u003eQUESTION 19 NOVEMBER 2021 P22 Q2\u003cbr\u003eQUESTION 20 MAY 2022 P21 Q4 (A TO C)\u003cbr\u003eQUESTION 21 NOVEMBER 2022 P21 \u0026amp; 23 Q2 (E)\u003cbr\u003eQUESTION 22 NOVEMBER 2023 P22 Q5 (A TO C)\u003cbr\u003eQUESTION 33 MAY 2024 P21 Q4 (D \u0026amp; E)\u003cbr\u003eQUESTION 24 MAY 2024 P22 Q5, MAY 2024 P23 Q5\u003cbr\u003eQUESTION 25 NOVEMBER 2024 P22 Q5\u003cbr\u003eQUESTION 26 MAY 2025 P21 Q2 (F), MAY 2025 P23 Q2 (F)\u003cbr\u003eQUESTION 27 NOVEMBER 2025 P22 Q4 (A \u0026amp; D)\u003cbr\u003eQUESTION 28 NOVEMBER 2025 P23 Q3 (A \u0026amp; B)\u003cbr\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eCHAPTER 19 INTRESTED PARTIES\u003c\/strong\u003e\u003cbr\u003eQUESTION 1 NOVEMBER 2020 P22 Q4 (E)\u003cbr\u003eQUESTION 2 NOVEMBER 2023 P22 Q5 (D)\u003cbr\u003eQUESTION 3 MAY 2024 P22 Q5 (B)\u003cbr\u003e\u003cstrong\u003eSOLUTIONS\u003cbr\u003e\u003c\/strong\u003eQUESTION 1 NOVEMBER 2020 P22 Q4 (E)\u003cbr\u003eQUESTION 2 NOVEMBER 2023 P22 Q5 (D)\u003cbr\u003eQUESTION 3 MAY 2024 P22 Q5 (B)\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eCHAPTER 20 LIMITATIONS OF ACCOUNTING STATEMENTS\u003c\/strong\u003e\u003cbr\u003eQUESTION 1 MAY 2020 P22 Q5 (D)\u003cbr\u003eQUESTION 2 MAY 2020 P21 Q4 (D)\u003cbr\u003e\u003cstrong\u003eSOLUTIONS\u003c\/strong\u003e\u003cbr\u003eQUESTION 1 MAY 2020 P22 Q5 (D)\u003cbr\u003eQUESTION 2 MAY 2020 P21 Q4 (D)\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eCHAPTER 21 ACCOUNTING CONCEPTS\u003c\/strong\u003e\u003cbr\u003eQUESTION 1 MAY 2017 P22 Q2 (D)\u003cbr\u003eQUESTION 2 MAY 2017 P22 Q4 (D)\u003cbr\u003eQUESTION 3 MAY 2018 P22 Q4 (E)\u003cbr\u003eQUESTION 4 MAY 2018 P23 Q4 (A)\u003cbr\u003eQUESTION 5 NOVEMBER 2018 P22 Q3 (D)\u003cbr\u003eQUESTION 6 NOVEMBER 2019 P21 Q4 (C)\u003cbr\u003eQUESTION 7 NOVEMBER 2019 P22 Q4 (D)\u003cbr\u003eQUESTION 8 MAY 2020 P22 Q1 (C)\u003cbr\u003eQUESTION 9 MAY 2021 P21 Q5 (E)\u003cbr\u003eQUESTION 10 MAY 2021 P22 (C \u0026amp; D)\u003cbr\u003eQUESTION 11 MAY 2021 P22 Q5 (D)\u003cbr\u003eQUESTION 12  NOVEMBER 2021 P22 Q3 (D)\u003cbr\u003eQUESTION 13 MAY 2024 P21 Q5 (D)\u003cbr\u003e\u003cstrong\u003eSOLUTIONS\u003cbr\u003e\u003c\/strong\u003eQUESTION 1 MAY 2017 P22 Q2 (D)\u003cbr\u003eQUESTION 2 MAY 2017 P22 Q4 (D)\u003cbr\u003eQUESTION 3 MAY 2018 P22 Q4 (E)\u003cbr\u003eQUESTION 4 MAY 2018 P23 Q4 (A)\u003cbr\u003eQUESTION 5 NOVEMBER 2018 P22 Q3 (D)\u003cbr\u003eQUESTION 6 NOVEMBER 2019 P21 Q4 (C)\u003cbr\u003eQUESTION 7 NOVEMBER 2019 P22 Q4 (D)\u003cbr\u003eQUESTION 8 MAY 2020 P22 Q1 (C)\u003cbr\u003eQUESTION 9 MAY 2021 P21 Q5 (E)\u003cbr\u003eQUESTION 10 MAY 2021 P22 (C \u0026amp; D)\u003cbr\u003eQUESTION 11 MAY 2021 P22 Q5 (D)\u003cbr\u003eQUESTION 12  NOVEMBER 2021 P22 Q3 (D)\u003cbr\u003eQUESTION 13 MAY 2024 P21 Q5 (D)\u003c\/p\u003e","brand":"Read \u0026 Write","offers":[{"title":"Default Title","offer_id":47408476717301,"sku":"SKU-1","price":1540.0,"currency_code":"PKR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0780\/4233\/3429\/files\/102.png?v=1787050871"},{"product_id":"accounting-o-level-theory-and-practice","title":"105 Accounting O Level\/IGCSE Theory and Practice Book","description":"\u003cp\u003e \u003c\/p\u003e\n\u003ch2\u003e105 Accounting O Level\/IGCSE Theory and Practice Book| Read \u0026amp; Write Publications.\u003c\/h2\u003e\n\u003cp\u003e\u003cbr\u003e\u003cstrong\u003eTABLE OF CONTENTS\u003c\/strong\u003e\u003cbr\u003e\u003c\/p\u003e\n\u003ch3\u003e\n\u003cstrong\u003ePREFACE\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e(\u003c\/strong\u003e105 Accounting O Level Theory and Practice\u003cstrong\u003e)\u003c\/strong\u003e\n\u003c\/h3\u003e\n\u003cp\u003e\u003cbr\u003e\u003c\/p\u003e\n\u003ch3\u003e\u003cstrong\u003eCHAPTER 1A BOOKKEEPING AND ACCOUNTING\u003c\/strong\u003e\u003c\/h3\u003e\n\u003cp\u003e\u003cbr\u003e\u003cstrong\u003e1A.1 BRANCHES OF ACCOUNTING\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e1 A.2 ACCOUNTING EQUATION\u003c\/strong\u003e\u003cbr\u003e1A.2.1 Assets\u003cbr\u003e1A.2.2 Liabilities\u003cbr\u003e1A.2.3 Equity\u003cbr\u003e1A.2.4 Drawings\u003cbr\u003e1A.2.5 Treatment of transactions relating to owners\u003cbr\u003e1A.2.6 The Dual Aspect Concept and the Accounting Equation\u003cbr\u003e\u003cstrong\u003e1A.3 TRANSACTION\u003c\/strong\u003e\u003cbr\u003e1A.3.1 Cash Transactions\u003cbr\u003e1A.3.2 Credit Transactions\u003cbr\u003e\u003cstrong\u003e1A.4 STATEMENT OF FINANCIAL POSITION \u003c\/strong\u003e\u003cbr\u003e1A.4.1 Statement of Financial Position (Horizontal Style)\u003cbr\u003e1A.4.2 Statement of Financial Position (Vertical Style)\u003cbr\u003e\u003cstrong\u003eREVIEW QUESTIONS\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eCHAPTER 1B ACCOUNTING FOR ASSETS, LIABILITIES AND CAPITAL\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e1B.1 EVOLUTION OF BOOK KEEPING\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e1B.2 ACCOUNT\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e1B.3 ''T'' ACCOUNT\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e1B.4 RULES OF DEBIT AND CREDIT\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e1B.5 THREE-COLUMN LEDGER ACCOUNT (RUNNING BALANCE METHOD)\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e1B.6 LEDGER\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e1B.7  DOUBLE-ENTRY RELATING TO ASSETS AND LIABILITIES\u003c\/strong\u003e\u003cbr\u003e1B.7.1 EXAMPLE\u003cbr\u003e\u003cstrong\u003e1B.8 BALANCING OF AN ACCOUNT\u003c\/strong\u003e\u003cbr\u003e1B.8.1 When should accounts be balanced?\u003cbr\u003e\u003cstrong\u003e1B.9  TRIAL BALANCE\u003c\/strong\u003e\u003cbr\u003e1B.9.1 Uses of a Trial Balance\u003cbr\u003e1B.9.2 Why is it Necessary for a Trial Balance to ‘Balance’?\u003cbr\u003e1B.9.3 Trial Balance - An aid to Financial Statements\u003cbr\u003e\u003cstrong\u003e1B.10 HOW CAN LEDGER ACCOUNTS BE KEPT DIGITALLY?\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003eREVIEW QUESTIONS\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eCHAPTER 1C ACCOUNTING FOR GOODS\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e1C.1 INVENTORY OF GOODS\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e1C.2 BOOKKEEPING FOR INVENTORY OF GOODS\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e1C.3 WHY INVENTORY ACCOUNT DOES NOT INCLUDE PURCHASES AND SALES OF GOODS\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e1C.4 PURCHASES\u003c\/strong\u003e\u003cbr\u003e1C.4.1 Cash Purchases\u003cbr\u003e1C.4.2 Credit Purchases\u003cbr\u003e\u003cstrong\u003e1C.5 SALES\u003c\/strong\u003e\u003cbr\u003e1C.5.1 Cash Sales\u003cbr\u003e1C.5.2 Credit Sales\u003cbr\u003e\u003cstrong\u003e1C.6 PURCHASES RETURNS (RETURN OUTWARDS)\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e1C.7 SALES RETURNS (RETURNS INWARDS)\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e1C.8 TRADING SECTION OF INCOME STATEMENT\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e1C.9 CLOSING OF INCOMES AND EXPENSES\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e1C.10 CLOSING INVENTORY\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e1C.11 OPENING INVENTORY\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003eREVIEW QUESTIONS\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eCHAPTER 1D ACCOUNTING FOR INCOMES AND EXPENSES \u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e1D.1 INCOMES\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e1D.2 EXPENSES\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e1D.3 DOUBLE-ENTRY FOR EXPENSES AND INCOMES (REVENUES)\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e1D.4 BOOKKEEPING FOR INCOMES AND EXPENSES\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e1D.5 CALCULATION OF NET PROFIT\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e1D.6 CLOSING OF INCOMES AND EXPENSES\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003eREVIEW QUESTIONS\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eCHAPTER 2 BOOKS OF PRIME ENTRY\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e2.1 ADVANTAGES OF MAINTAINING BOOKS OF ORIGINAL ENTRY\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e2.2 COMPONENTS OF BOOKS OF ORIGINAL ENTRY\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e2.3 SALES JOURNAL\u003c\/strong\u003e\u003cbr\u003e2.3.1 Posting from the Sales Journal to the Ledger\u003cbr\u003e2.3.2 Trade Discount\u003cbr\u003e2.3.3 Sales on Credit Card\u003cbr\u003e\u003cstrong\u003e2.4 PURCHASES JOURNAL\u003c\/strong\u003e\u003cbr\u003e2.4.1 Posting from the Purchases Journal to the Ledger\u003cbr\u003e\u003cstrong\u003e2.5 RETURN INWARDS JOURNAL\u003c\/strong\u003e\u003cbr\u003e2.5.1 Posting from the Returns Inwards Journal to the Ledger\u003cbr\u003e\u003cstrong\u003e2.6 RETURN OUTWARDS JOURNAL\u003c\/strong\u003e\u003cbr\u003e2.6.1 Posting from the Returns Outwards Journal to the Ledger\u003cbr\u003e\u003cstrong\u003e2.7 GENERAL JOURNAL\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e2.8 CASH BOOK\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e2.9 PERSONAL LEDGERS\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e2.10 GENERAL LEDGER\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003eREVIEW QUESTIONS\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eCHAPTER 3 CASH BOOK \u0026amp; PERRT CASH BOOK\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e3.1 TWO-COLUMN CASH BOOK\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e3.2 FOLIO COLUMNS\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e3.3 DISHONOURED CHEQUES\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e3.4 CONTRA ENTRIES\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e3.5 BALANCING OF CASH AND BANK COLUMNS\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e3.6 CASH DISCOUNTS\u003c\/strong\u003e\u003cbr\u003e3.6.1 Why are cash discounts offered?\u003cbr\u003e\u003cstrong\u003e3.7 THREE-COLUMN CASH BOOK\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e3.8 NATURE OF DISCOUNTS COLUMNS\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e3.9 CASH BOOK IN RECENT TIMES\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e3.10 PETTY CASH \u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e3.11 PETTY CASH BOOK\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e3.12 IMPREST SYSTEM\u003c\/strong\u003e\u003cbr\u003e3.12.1 Advantages Of the imprest system\u003cbr\u003e\u003cstrong\u003e3.13 HOW T OAPPLY THE IMPREST SYSTEM\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e3.14 THE BENEFITS AND LIMITATIONS OF KEEPING CASH AT THE BUSINESS PROPERTY\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003eREVIEW QUESTIONS\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eCHAPTER 4 BANK RECONCILIATION \u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e4.1 DIFFERENCE BETWEEN BANK STATEMENT AND CASH BOOK\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e4.2 REASONS FOR DIFFERENCE BETWEEN CASH BOOK AND BANK STATEMENT BALANCE\u003c\/strong\u003e\u003cbr\u003e4.2.1 Items in the Bank Statement but not in the Cash Book\u003cbr\u003e4.2.2 Items in the Cash Book but not in the Bank Statement\u003cbr\u003e\u003cstrong\u003e4.3 BANK RECONCILIATION STATEMENT\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e4.4 STEPS FOR PREPARING A BANK RECONCILIATION STATEMENT\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e4.5 USES OF BANK RECONCILIATION STATEMENT\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e4.6 IMPACT OF DIGITAL TRANSACTIONS ON BANK RECONCILIATION\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003eREVIEW QUESTIONS\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eCHAPTER 5 ACCOUNTING FOR NON-CURRENT ASSET \u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e5.1 DEPRECIATION\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e5.2 CAUSES FOR DEPRECIATION\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e5.3 FACTORS FOR CALCULATING DEPRECIATION\u003c\/strong\u003e\u003cbr\u003e5.3.1 The Original Cost of Asset\u003cbr\u003e5.3.2 The Estimated Useful Economic Life\u003cbr\u003e5.3.3 The Approximate Residual Value\u003cbr\u003e\u003cstrong\u003e5.4 CHARACTERISTICS OF DEPRECIATION\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e5.5 METHODS FOR CALCULATING DEPRECIATION\u003c\/strong\u003e\u003cbr\u003e5.5.1 Revaluation Method\u003cbr\u003e5.5.2 Straight Line Method or Original Cost Method\u003cbr\u003e5.5.3 Reducing Balance Method\u003cbr\u003e\u003cstrong\u003e5.6 ANNUAL DEPRECIATION UNDER REDUCING BALANCE \u0026amp; STRAIGHT LINE METHODS\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e5.7 DISTINCTIVE FEATURES OF STRAIGHT LINE AND REDUCING BALANCE METHOD\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e5.8 DIFFERENCE BETWEEN DEPRECIATION AND PROVISION FOR DEPRECIATION\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e5.9 DEPRECIATION POLICIES\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e5.10 DEPRECIATION ACCOUNTING\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e5.11 DEPRECIATION AND ACCOUNTING CONCEPTS\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003eREVIEW QUESTIONS\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eCHAPTER 7 INVENTORY VALUATION\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e7.1 COST\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e7.2 NET REALISABLE VALUE\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e7.3 BASIS FOR INVENTORY VALUATION\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e7.4 INVENTORY VALUATION AND ACCOUNTING CONCEPTS\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e7.5 SEPARATE VALUATION OF INVENTORY ITEMS\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e7.6 EFFECTS OF ERRORS IN VALUING INVENTORY\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003eREVIEW QUESTIONS\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eCHAPTER 8 CAPITAL AND REVENUE EXPENDITURE AND RECEIPTS\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e8.1 TREATMENT OF CAPITAL AND REVENUE ITEMS IN FINANCIAL STATEMENT\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e8.2 DISTINCTION BETWEEN CAPITAL AND REVENUE EXPENDITURES\u003c\/strong\u003e\u003cbr\u003e8.2.1 Expenditures for Acquisition of a Non-current asset\u003cbr\u003e8.2.2 Expenditures for Improving Efficiency \/Capacity of a Non-current asset\u003cbr\u003e8.2.3 Expenditure at the Initiation of Business\u003cbr\u003e8.2.4 Expenditure on Extension of Business\u003cbr\u003e8.2.5 Expenditures to Increase the Useful Life of an Asset\u003cbr\u003e8.2.6 Expenditures of Abnormal Amounts\u003cbr\u003e\u003cstrong\u003e8.3 APPLICATION OF MATERIALITY CONCEPT\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e8.4 DIFFERENCE BETWEEN CAPITAL AND REVENUE RECEIPTS\u003c\/strong\u003e\u003cbr\u003e8.4.1 Revenue Receipts\u003cbr\u003e8.4.2 Capital Receipts\u003cbr\u003e\u003cstrong\u003e8.5 EFFECTS OF WRONG TREATMENT OF CAPITAL AND REVENUE ITEMS\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003eREVIEW QUESTIONS\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eCHAPTER 9 CORRECTION OF ERRORS\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e9.1 TYPES OF ERRORS\u003c\/strong\u003e\u003cbr\u003e9.1.1 Errors Not Affecting Agreement of Trial Balance\u003cbr\u003e9.1.2 Errors Affecting Agreement of Trial Balance\u003cbr\u003e\u003cstrong\u003e9.2 SUSPENSE ACCOUNT\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e9.3 EFFECT ON PROFIT OF CORRECTING ERRORS\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e9.4 EFFECTS ON STATEMENT OF FINANCIAL POSITION OF CORRECTING ERRORS\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003eREVIEW QUESTIONS\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eCHAPTER 10 CONTROL ACCOUNTS \u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e10.1 CONTROL ACCOUNTS IN CAMBRIDGE ORDINARY LEVEL SYLLABUS\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e10.2 THE FORMAT OF CONTROL ACCOUNTS\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e10.3 BOOKS OF PRIME ENTRY AS SOURCES OF CONTROL ACCOUNTS ENTERIES\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e10.4 CONTRA ENTRY\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e10.5 TWO BALANCES OF CONTROL ACCOUNTS\u003c\/strong\u003e\u003cbr\u003e10.5.1 Reasons for Having Two Balances of a Control Account\u003cbr\u003e10.5.2 Treatment of Two Balances in the Statement of Financial Position\u003cbr\u003e\u003cstrong\u003e10.6 BENEFITS OF OFFERING CASH DISCOUNTS\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e10.7 EFFECTS OF CHARGING INTEREST ON OVERDUE BALANCES OF CUSTOMERS\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e10.8 ADVANTAGES OR USES OF CONTROL ACCOUNTS\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e10.9 IMPACT OF DIGITAL ACCOUNTING ONN CONTROL ACCOUNTS\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003eREVIEW QUESTIONS\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eCHAPTER 11 OTHER PAYABLES AND OTHER RECEIVABLES \u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e11.1 Matching Costs and Revenues\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e11.2 Accruals\u003c\/strong\u003e\u003cbr\u003e11.2.1 Accrued Expenses (Other Payables)\u003cbr\u003e11.2.2 Accrued Incomes (Other Receivables)\u003cbr\u003e\u003cstrong\u003e11.3Prewvyments\u003c\/strong\u003e\u003cbr\u003e11.3.1 Prepaid Expenses [Other Receivables)\u003cbr\u003e11.3.2 Pre-received Incomes\/Incomes in Advance\u003cbr\u003e\u003cstrong\u003e11.4 Treatment of Opening Accruals or preravments\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e11.5 Application of Matching Concept by Using Accruals and Prepayments\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003eREVIEW QUESTIONS\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eCHAPTER 12 SOLE TRADERS\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e12.1 SOLE TRADER\u003c\/strong\u003e\u003cbr\u003e12.1.1 Advantages of Operating as a Sole Trader\u003cbr\u003e12.1.2 Disadvantages of Operating as a Sole Trader\u003cbr\u003e\u003cstrong\u003e12.2 Need for Statement of profit or loss\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e12.3 Uses of statement of profit or loss\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e12.4 Carriage Inwards\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e12.5 Carriage Outwards\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e12.6 Financial Statements - An important consideration\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e12.7 Accounting Period\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e12.8 Drawings\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e12.9 Assets\u003c\/strong\u003e\u003cbr\u003e12.9.1 Non-Current Assets\u003cbr\u003e12.9.2 Current Assets\u003cbr\u003e\u003cstrong\u003e12.10 LIABILITIES\u003c\/strong\u003e\u003cbr\u003e12.10.1 Current Liabilities\u003cbr\u003e12.10.2 Non-Current Liabilities\u003cbr\u003e\u003cstrong\u003e12.11 Cash and Accrual Basis of Accounting\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e12.12 Need for Adjustments\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e12.13 Types of Adjustments\u003c\/strong\u003e\u003cbr\u003e12.13.1 Inventory at Year-End\u003cbr\u003e12.13.2 Closing Inventory in Trial Balance\u003cbr\u003e12.13.3 Drawings by Owner\u003cbr\u003e12.13.4 Other Receivables and Payables\u003cbr\u003e12.13.5 Depreciation\u003cbr\u003e12.13.6 Irrecoverable debts\u003cbr\u003e12.13.7 Allowance for irrecoverable debts\u003cbr\u003e\u003cstrong\u003e12.14 The Versatility of Sole Trader Businesses\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e12.15 Calculation of Profits for Service Businesses\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e12.16 Calculation of Profits for a Trading and a Service Business\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003eREVIEW QUESTIONS\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eCHAPTER 13 PARTNERSHIPS\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e13.1 The Versatility of Partnerships\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e13.2 Advantages and Disadvantages of the Partnership\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e13.3 Partnership Agreement\u003c\/strong\u003e\u003cbr\u003e13.3.1 Contents of Partnership Agreement\u003cbr\u003e\u003cstrong\u003e13.4 Provision of Partnership Act 1890 in the Absence of Partnership Deed\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e13.5 Financial Statements of a Partnership\u003c\/strong\u003e\u003cbr\u003e13.5.1 Appropriations of Profit\u003cbr\u003e13.5.2 Statement of Financial Position of Partnership\u003cbr\u003e\u003cstrong\u003e13.6 Accounting Records for Partners\u003c\/strong\u003e\u003cbr\u003e13.6.1 Partners'Capital Accounts\u003cbr\u003e13.6.2 Benefits (Uses) of Having Separate Capita I Accounts\u003cbr\u003e13.6.3 Benefits (Uses) of Having Separate Current Accounts\u003cbr\u003e13.6.4 Reasons for Keeping Separate Partners' Capital and Current Account\u003cbr\u003e13.6.5 Drawings Accounts\u003cbr\u003e\u003cstrong\u003e13.7 Partners' Loan Accoun\u003c\/strong\u003et\u003cbr\u003e13.7.1 Reasons for Partners' loans in addition to Capital Accounts\u003cbr\u003e\u003cstrong\u003e13.8 Interest on Capital\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e13.9 Interest on Drawings \u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003eREVIEW QUESTIONS\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003eCHAPTER 14 LIMITED COMPANIES\u003cbr\u003e\u003cstrong\u003e14.1 The Need for Companies\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e14.2 The Versatility of Limited Companies\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e14.3 Advantages and Disadvantages of Forming a Limited Company\u003c\/strong\u003e\u003cbr\u003e14.3.1 Advantages of a Company\u003cbr\u003e14.3.2 Disadvantages of Forming a Limited Company\u003cbr\u003e\u003cstrong\u003e14.4 Sources of Finance for a Commny\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e14.5 Types of Shares\u003c\/strong\u003e\u003cbr\u003e14.5.1 Ordinary Shares\u003cbr\u003e14.5.2 Preference Shares\u003cbr\u003e\u003cstrong\u003e14.6 Debentures\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e14.7 Share Capital\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e14.8 Financial Statements of Limited Companies\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e14.9 Distribution of Profits\u003c\/strong\u003e\u003cbr\u003e14.9.1 Ordinary Dividend\u003cbr\u003e14.9.2 Transfer to General Reserve\u003cbr\u003e14.9.3 Retained Profits\u003cbr\u003e\u003cstrong\u003e14.10 Statementof Changes in Equity\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e14.11 Statementof Financial Position\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e14.12 A Comparison of Financial Statements of Business Organisations\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003eREVIEW QUESTIONS\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003eCHAPTER 15 INCOMPLETE RECORDS\u003cbr\u003e\u003cstrong\u003e15.1 The Reasons for Incomplete Records\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e15.2 Need for Premring Financial Statements from Incomplete Records\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e15.3 Calculating Profits and Losses from Changes in Capital\/Net Assets\u003c\/strong\u003e\u003cbr\u003e15.3.1 Statement of Affairs\u003cbr\u003e15.3.2 Statement to Calculate Profit or Loss\u003cbr\u003e\u003cstrong\u003e15.4 Preparation of Financial Statements from Incomplete Records\u003c\/strong\u003e\u003cbr\u003e15.4.1 Calculation of Opening Capital through Statement of Affairs\u003cbr\u003e15.4.2 Preparation of Cash\/Bank Account\u003cbr\u003e15.4.3 Calculation of Total Sales\u003cbr\u003e15.4.4 Calculation of Total Purchases\u003cbr\u003e\u003cstrong\u003e15.5 Mark-Up and Margin\u003c\/strong\u003e\u003cbr\u003e15.5.1 Use of Mark up and Margin to Calculate Missing Items in Trading Section\u003cbr\u003e15.5.2 Conversion of Mark-up into Margin\u003cbr\u003e15.5.3 Conversion of Margin into Mark-up\u003cbr\u003e\u003cstrong\u003e15.6 Calculation of Incomes\/Expenses to be shown in Statement of Profitor Loss\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e15.7 Calculation of Depreciation\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e15.8 Premring Statement of Financial Position from Incomplete Records\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e15.9 Advantages of Accounts Prepared from Incomplete Records\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e15.10 Disadvantages or Defects of Accounts Prepared from Incomplete Records\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003eREVIEW QUESTIONS\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eCHAPTER 16 CLUBS AND SOCIETIES\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e16.1 Comparison between Profit and Non-Profit Making Organisations\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e16.2 Incomes and Expenses of Clubs and Societies\u003c\/strong\u003e\u003cbr\u003e16.2.1 Incomes of Clubs and Societies\u003cbr\u003e16.2.2 Expenses of Clubs and Societies\u003cbr\u003e\u003cstrong\u003e16.3 Some Peculiar Terms of Clubs and Societies\u003c\/strong\u003e\u003cbr\u003e16.3.1 Life Subscription\u003cbr\u003e16.3.2 Legacy\u003cbr\u003e16.3.3 Gift\u003cbr\u003e16.3.4 Grants and Donations\u003cbr\u003e\u003cstrong\u003e16.4 Accounting by clubs and Societies\u003c\/strong\u003e\u003cbr\u003e16.4.1 Receipts and Payments Account\u003cbr\u003e16.4.2 Income and Expenditure Account\u003cbr\u003e16.4.3 Differences between Receipts and Payment A\/c \u0026amp; Income and Expenditure A\/c\u003cbr\u003e16.4.4 Trading Account\u003cbr\u003e16.4.5 Income and Expenses on Same Head\u003cbr\u003e\u003cstrong\u003e16.5 Calculation of Incomes\/Expenses to be shown in Statement of Profitor Loss\u003c\/strong\u003e\u003cbr\u003e16.5.1 Accounting for Subscriptions\u003cbr\u003e\u003cstrong\u003e16.6 Preparation of Financial Statements\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003eREVIEW QUESTIONS\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eCHAPTER 17 MANUFACTURING ACCOUNTS\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e17.1 Direct Costs (Prime Cost)\u003c\/strong\u003e\u003cbr\u003e17.1.1 Raw Materials Cost\u003cbr\u003e17.1.2 Direct Labour Cost\u003cbr\u003e17.1.3 Other Direct expenses\u003cbr\u003e\u003cstrong\u003e17.2Indirect Costs (Factory Overheads)\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e17.3 Purpose of Manufacturing Accounts\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e17.4 Statement of Profit or Loss \u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e17.5 Statement of Financial Position\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003eREVIEW QUESTIONS\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eCHAPTER 18 ACCOUNTING RATIOS\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e18.1 Accounting Ratios\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e18.2 Analysis of Ratios\u003c\/strong\u003e\u003cbr\u003e18.2.1 Comparing one year with another (Trend or Time Series Analysis)\u003cbr\u003e18.2.2 Comparing One Business with another Business (Inter-firm Comparison)\u003cbr\u003e\u003cstrong\u003e18.3 Demonstration of ratios\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e18.4 Profitability Ratios\u003c\/strong\u003e\u003cbr\u003e18.4.1 Gross Profit Margin\u003cbr\u003e18.4.2 Profit Margin\u003cbr\u003e18.4.3 Return on Capital Employed (ROCE)\u003cbr\u003e\u003cstrong\u003e18.5 Liquidity Ratios\u003c\/strong\u003e\u003cbr\u003e18.5.1 Current Ratio\u003cbr\u003e18.5.2 Acid Test (Liquid) Ratio\u003cbr\u003e\u003cstrong\u003e18.6 Efficiency Ratios\u003c\/strong\u003e\u003cbr\u003e18.6.1 Rate of Inventory Turnover\u003cbr\u003e18.6.2 Trade Receivables'Turnover (days)\u003cbr\u003e18.6.3 Trade payables'Turnover (days)\u003cbr\u003e\u003cstrong\u003e18.7 The Difference between Cash and Profit\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e18.8 Factors affecting the ratios of Two Businesses\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e18.9 Problems of Inter-firm Comparison \u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003eREVIEW QUESTIONS\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eCHAPTER 19 INTERESTED PARTIES\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e19.1 Owners\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e19.2 Managers\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e19.3 Employees\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e19.4 Bank\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e19.5 Investors and lenders\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e19.6 Suppliers\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e19.7 Customers\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e19.8 Government\/Tax authorities\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e19.9 Club members\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e19.10 Public\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e19.11 Environmental bodies\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003eREVIEW QUESTIONS\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eCHAPTER 20 LIMITATIONS OF ACCOUNTING STATEMENTS\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e20.1 Historical Cost\u003c\/strong\u003e\u003cbr\u003e20.1.1Over\/Understatement of Assets\u003cbr\u003e20.1.2 Inaccurate representation\u003cbr\u003e20.1.3 Inflation and Currency Fluctuations\u003cbr\u003e\u003cstrong\u003e20.2 Application of Accounting Policies\u003c\/strong\u003e\u003cbr\u003e20.2.1 Subjectivity\u003cbr\u003e20.2.2 Estimates and Judgments\u003cbr\u003e20.2.3 Manipulation Risk\u003cbr\u003e20.2.4 Lack of Comparability\u003cbr\u003e20.2.5 Inconsistencies\u003cbr\u003e\u003cstrong\u003e20.3 Non-Financial Aspects\u003c\/strong\u003e\u003cbr\u003e20.3.1 Intangible Assets\u003cbr\u003e20.3.2 External Factors\u003cbr\u003e20.3.3 Sustainability and Social Impact\u003cbr\u003e20.3.4 Incomplete Picture\u003cbr\u003e\u003cstrong\u003eREVIEW QUESTIONS\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eCHAPTER 21 ACCOUNTING CONCEPTS\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e21.1 Conventions and Concepts - An Implication\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e21.2 Business entity Concept\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e21.3 Consistency Concept\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e21.4 Duality Concept\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e21.5 Going Concern Concept\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e21.6 Historic Cost Concept\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e21.7 Materiality Concept\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e21.8 Money Measurement Concept\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e21.9 Prudence Concept\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e21.10 Realisation Concept\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e21.11 Accrual Concept\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e21.12 Matching Concept\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e21.13 Realisation, Accrual and Matching Concepts Compared\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003eREVIEW QUESTIONS\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eCHAPTER 22 ETHICAL CONSIDERATIONS\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e22.1 Ethics Relating to the Practice of Accounting\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e22.2 Professional Ethics\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e22.3 What is Ethical?\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e22.4 Fundamental Ethical Principles\u003c\/strong\u003e\u003cbr\u003e22.4.1 Integrity\u003cbr\u003e22.4.2 Objectivity and Independence\u003cbr\u003e22.4.3 Professional Competence and Due Care\u003cbr\u003e22.4.4 Confidentiality\u003cbr\u003e22.4.5 Professional Behaviour\u003cbr\u003e\u003cstrong\u003e22.5 The Problems of Poor ethics in accounting\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e22.6 Impact of ethical behaviour on stakeholders\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e22.7 Impact of ethical behaviour on society\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e22.8 Ethical Conflict\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003eREVIEW QUESTIONS\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eCHAPTER 23 TECHNOLOGY AND SUSTAINABILITY\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e23.1 The use of digital applications for accounting records\u003c\/strong\u003e\u003cbr\u003e23.1.1 Digital Applications\u003cbr\u003e23.1.2 Benefits of Digital Accounting\u003cbr\u003e\u003cstrong\u003e23.2 What is Accou nting Data?\u003c\/strong\u003e\u003cbr\u003e23.2.1 Why is Accounting Data Important?\u003cbr\u003e\u003cstrong\u003e23.3 WHY STORE ACCOU NTING DATA SAFELY AND SUSTAINABLY?\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e23.4 Risks of Not Storing Accounting Data Safely\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e23.5 Risks of Not Storing Accounting Data Sustainably\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e23.6 Types of Storage Systems\u003c\/strong\u003e\u003cbr\u003e23.6.1 Manual Storage Systems\u003cbr\u003e23.6.2 Data Storage Devices\u003cbr\u003e23.6.3 Cloud Storage Services\u003cbr\u003e23.6.4 Other Digital Services\u003cbr\u003eREVIEW QUESTIONS\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eSOLUTION TO ODD-NUMBERED QUESTIONS\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003eCHAPTER 1A-----317\u003c\/p\u003e\n\u003cp\u003eCHAPTER IB-----318\u003c\/p\u003e\n\u003cp\u003eCHAPTER 1C-----322\u003c\/p\u003e\n\u003cp\u003eCHAPTER ID-----325\u003c\/p\u003e\n\u003cp\u003eCHAPTER 2-----327\u003c\/p\u003e\n\u003cp\u003eCHAPTER 3-----331\u003c\/p\u003e\n\u003cp\u003eCHAPTER 4-----332\u003c\/p\u003e\n\u003cp\u003eCHAPTER 5-----334\u003c\/p\u003e\n\u003cp\u003eCHAPTER 6----339\u003c\/p\u003e\n\u003cp\u003eCHAPTER 7-----342\u003c\/p\u003e\n\u003cp\u003eCHAPTER 8-----343\u003c\/p\u003e\n\u003cp\u003eCHAPTER 9-----344\u003c\/p\u003e\n\u003cp\u003eCHAPTER 10-----347\u003c\/p\u003e\n\u003cp\u003eCHAPTER 11-----350\u003c\/p\u003e\n\u003cp\u003eCHAPTER 12-----350\u003c\/p\u003e\n\u003cp\u003eCHAPTER 13-----357\u003c\/p\u003e\n\u003cp\u003eCHAPTER 14-----361\u003c\/p\u003e\n\u003cp\u003eCHAPTER 15-----364\u003c\/p\u003e\n\u003cp\u003eCHAPTER 16-----367\u003c\/p\u003e\n\u003cp\u003eCHAPTER 17-----371\u003c\/p\u003e\n\u003cp\u003eCHAPTER 18-----374\u003c\/p\u003e\n\u003cp\u003eCHAPTER 19-----379\u003c\/p\u003e\n\u003cp\u003eCHAPTER 20-----379\u003c\/p\u003e\n\u003cp\u003eCHAPTER 21-----380\u003c\/p\u003e\n\u003cp\u003eCHAPTER 22-----380\u003c\/p\u003e\n\u003cp\u003eCHAPTER 23-----381\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eKEY TO EVEN-NUMBERED QUESTIONS                                  INDEX                                                                                                                        \u003c\/strong\u003e\u003c\/p\u003e","brand":"Read \u0026 Write","offers":[{"title":"Default Title","offer_id":47408476750069,"sku":"SKU-2","price":1960.0,"currency_code":"PKR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0780\/4233\/3429\/files\/105.png?v=1787051532"},{"product_id":"accounting-o-level-notes","title":"104 Accounting O-Level\/IGCSE Past Papers Theory Questions","description":"\u003cp\u003e\u003c\/p\u003e\u003ch2\u003e104 Accounting OLevel Past Paper Theory Question\u003c\/h2\u003e\u003cbr\u003e\u003cstrong\u003eTABLE OF CONTENTS\u003c\/strong\u003e\u003cbr\u003eCHAPTER 1 ACCOUNTING BASICS\u003cbr\u003eCHAPTER 2 BOOKS OF PRIME ENTRY\u003cbr\u003eCHAPTER 3 CASH BOOKS AND PETTY CASH BOOK\u003cbr\u003eCHAPTER 4 BANK RECONCILIATIONS\u003cbr\u003eCHAPTER 5 ACCOUNTING FOR NON-CURRENT ASSETS\u003cbr\u003eCHAPTER 6 IRRECOVERABLE \u0026amp; ALLOWANCE FOR IRRECOVERABLE DEBTS\u003cbr\u003eCHAPTER 7 INVENTORY VALUATION\u003cbr\u003eCHAPTER 8 CAPITAL \u0026amp; REVENUE\u003cbr\u003eCHAPTER 9 CORRECTION OF ERRORS\u003cbr\u003eCHAPTER 10 CONTROL ACCOUNTS\u003cbr\u003eCHAPTER 11  OTHER PAYABLES AND REVEIVABLES\u003cbr\u003eCHAPTER 12 SOLE TRADERS\u003cbr\u003eCHAPTER 13 PARTNERSHIPS\u003cbr\u003eCHAPTER 14 LIMITED COMPANIES\u003cbr\u003eCHAPTER 15 INCOMPLETE RECORDS\u003cbr\u003eCHAPTER 16 CLUBS \u0026amp; SOCITIES\u003cbr\u003eCHAPTER 17 MANUFACTURING ACCOUNTS\u003cbr\u003eCHAPTER 18 ACCOUNTING RATIOS\u003cbr\u003eCHAPTER 19 INTRESTED PARTIES\u003cbr\u003eCHAPTER 20 LIMITATIONS OF ACCOUNTING STATEMENTS\u003cbr\u003eCHAPTER 21 ACCOUNTING CONCEPTS\u003cbr\u003eCHAPTER 22 ETHICAL CONSIDERATIONS\u003cbr\u003eCHAPTER 23 TECHNOLOGY AND SUSTAINABILITY\u003cbr\u003eCHAPTER 24 BUSINESS DECISIONS\u003cbr\u003eCHAPTER 25 COMMAND WORDS\u003cbr\u003eCHAPTER 26 INTERNATIONAL 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