{"title":"A Level Accounting 9706 Past Papers","description":"\u003cp\u003eLooking for 9706 past papers? This page collects every Read \u0026amp; Write A Level Accounting (9706) book in one place: topical worked solutions and yearly past papers from May\/June 2021 to Oct\/Nov 2025, covering Paper 1, Paper 2, Paper 3 and Paper 4.\u003c\/p\u003e\u003ch2\u003e9706 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\u003e9706 FAQs\u003c\/h2\u003e\u003ch3\u003eWhich syllabus does this cover?\u003c\/h3\u003e\u003cp\u003eThe Cambridge (CAIE) A Level Accounting syllabus, code 9706.\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-a-level-notes","title":"114 Accounting A Level Past Papers Theory Questions","description":"\u003cp\u003e\u003c\/p\u003e\u003ch2\u003e114 Accounting A Level Past Paper Theory Questions\u003c\/h2\u003e\u003cbr\u003e\u003cstrong\u003eTABLE OF CONTENTS\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003eSECTION 1  FINANCIAL ACCOUNTING - PAPER 1 \u0026amp; 2\u003c\/strong\u003e\u003cbr\u003eCHAPTER 1.1 BANK RECONCILIATION STATEMENT\u003cbr\u003eCHAPTER 1.2 ACCOUNTING FOR TRADE RECEIVABLES\u003cbr\u003eCHAPTER 1.3 ACCOUNTING FOR NON-CURRENT ASSETS\u003cbr\u003eCHAPTER 1.4 ACCOUNTING CONCEPTS\u003cbr\u003eCHAPTER 1.5 SOLE TRADERS\u003cbr\u003eCHAPTER 1.6 PARTNERSHIPS\u003cbr\u003eCHAPTER 1.7 CAPITAL AND REVENUE\u003cbr\u003eCHAPTER 1.8 CORRECTION OF ERRORS\u003cbr\u003eCHAPTER 1.9 CONTROL ACCOUNTS\u003cbr\u003eCHAPTER 1.10 ACCOUNTS FRO INCOMPLETE RECORDS\u003cbr\u003eCHAPTER 1.11 RATIO ANALYSIS – AS LEVEL\n\u003cp\u003e\u003cstrong\u003eSECTION 2 COST ACCOUNTING - PAPER 1 \u0026amp; 2\u003c\/strong\u003e\u003cbr\u003eCHAPTER 2.1 COST ACCOUNTING - AN INTRODUCTION\u003cbr\u003eCHAPTER 2.2 MATERIAL AND LABOUR COSTING\u003cbr\u003eCHAPTER 2.3 ABSORPTION COSTING\u003cbr\u003eCHAPTER 2.4 MARGINAL COSTING - BREAK-EVEN\u003cbr\u003eCHAPTER 2.5 MARGINAL COSTING - DECISION MAKING\u003cbr\u003eCHAPTER 2.6 LIMITING FACTORS IN MARGINAL COSTING\u003cbr\u003eCHAPTER 2.7 MARGINAL \u0026amp; ABSORPTION PROFIT STATEMENTS\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eSECTION 3 COMMON TOPICS - PAPER 1, 2 \u0026amp; 3\u003c\/strong\u003e\u003cbr\u003eCHAPTER 3.1 LIMITED COMPANIES - SHARES \u0026amp; DEBENTURES\u003cbr\u003eCHAPTER 3.2 LIMITED COMPANIES - FINANCIAL STATEMENTS\u003cbr\u003eCHAPTER 3.3 COMPUTERISED ACCOUNTING SYSTEMS\u003cbr\u003eCHAPTER 3.4 BUSINESS FINANCING\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eSECTION 4 FINANCIAL ACCOUNTING - PAPER 3\u003c\/strong\u003e\u003cbr\u003eCHAPTER 4.1 PARTNERSHIP CHANGES\u003cbr\u003eCHAPTER 4.2 BUSINESS MERGERS\u003cbr\u003eCHAPTER 4.3 DISSOLUTION \u0026amp; SALE OF PARTNERSHIPS\u003cbr\u003eCHAPTER 4.4 BUSINESS ACQUISITIONS\u003cbr\u003eCHAPTER 4.5 STATEMENTS OF CASH FLOWS\u003cbr\u003eCHAPTER 4.6 INTERNATIONAL ACCOUNTING STANDARDS\u003cbr\u003eCHAPTER 4.7 AUDITING AND STEWARDSHIP\u003cbr\u003eCHAPTER 4.8 AUDITING RATIOS - A LEVEL\u003cbr\u003eCHAPTER 4.9 CLUBS AND SOCIETIES\u003cbr\u003eCHAPTER 4.10 MANUFACTURING BUSINESSES\u003cbr\u003eCHAPTER 4.11 ETHICAL CONSIDERATIONS\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eSECTION 5 COST ACCOUNTING - PAPER 4\u003c\/strong\u003e\u003cbr\u003eCHAPTER 5.1 BUDGETING AND BUDGETARY CONTROL\u003cbr\u003eCHAPTER 5.2 INVESTMENT APPRAISAL\u003cbr\u003eCHAPTER 5.3 ACTIVITY BASED COSTING\u003cbr\u003eCHAPTER 5.4 STANDARD COSTING\u003c\/p\u003e","brand":"Read \u0026 Write","offers":[{"title":"Default Title","offer_id":47408476815605,"sku":"SKU-4","price":1100.0,"currency_code":"PKR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0780\/4233\/3429\/files\/114.png?v=1787051727"},{"product_id":"accounting-as-level-p2-topical-yearly","title":"112 Accounting AS Level Paper 2 Topical Worked Solutions","description":"\u003cp\u003e\u003cbr\u003e\u003c\/p\u003e\n\u003ch3\u003eAccounting AS Level Paper 2 Topical \u0026amp; Yearly Past Papers\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\u003eTopical and yearly\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cp\u003e\u003cbr\u003e\u003c\/p\u003e\n\u003cul\u003e\n\u003cli\u003eTable of content to track questions on topical and yearly basis\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cp\u003e\u003cbr\u003e\u003c\/p\u003e\n\u003cul\u003e\n\u003cli\u003eQuestions are set from old to new\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cp\u003e\u003cbr\u003e\u003c\/p\u003e\n\u003cul\u003e\n\u003cli\u003eSolved\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cp\u003e\u003cbr\u003e\u003cbr\u003e\u003cstrong\u003eTABLE OF CONTENTS \u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e\u003cbr\u003eCHAPTER 1 BANK RECONCILIATION STATEMENTS \u003c\/strong\u003e\u003cbr\u003eQUESTION 1 NOVEMBER 2019 P21 Q2(A TO C)\u003cbr\u003eQUESTION 2 NOVEMBER 2020 P21 Q2\u003cbr\u003eQUESTION 3 MAY 2023 P22 Q2\u003cbr\u003eQUESTION 4 NOVEMBER 2025 P22 Q2\u003cbr\u003e\u003cstrong\u003eSOLUTION \u003cbr\u003e\u003c\/strong\u003eQUESTION 1 NOVEMBER 2019 P21 Q2(A TO C)\u003cbr\u003eQUESTION 2 NOVEMBER 2020 P21 Q2\u003cbr\u003eQUESTION 3 MAY 2023 P22 Q2\u003cbr\u003eQUESTION 4 NOVEMBER 2025 P22 Q2\u003cbr\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eCHAPTER 2 ACCOUNTING FOR TRADE RECEIVABLES\u003c\/strong\u003e\u003cbr\u003eQUESTION 1 NOVEMBER 2017 P22 Q1 (C)\u003cbr\u003eQUESTION 2 MAY 2019 P22 Q2 (A,B,C \u0026amp; E)\u003cbr\u003eQUESTION 3 MAY 2020 P23 Q2 (D \u0026amp; F)\u003cbr\u003eQUESTION 4 MAY 2021 P22 Q2\u003cbr\u003eQUESTION 5 NOVEMBER 2021 P21 Q1 (F)\u003cbr\u003eQUESTION 6 MAY 2022 P23 Q2 (B)\u003cbr\u003eQUESTION 7 MAY 2024 P23 Q3\u003cbr\u003eQUESTION 8 MAY 2025 P22 Q3 (C \u0026amp; D)\u003cbr\u003e\u003cstrong\u003eSOLUTION \u003c\/strong\u003e\u003cbr\u003eQUESTION 1 NOVEMBER 2017 P22 Q1 (C)\u003cbr\u003eQUESTION 2 MAY 2019 P22 Q2 (A,B,C \u0026amp; E)\u003cbr\u003eQUESTION 3 MAY 2020 P23 Q2 (D \u0026amp; F)\u003cbr\u003eQUESTION 4 MAY 2021 P22 Q2\u003cbr\u003eQUESTION 5 NOVEMBER 2021 P21 Q1 (F)\u003cbr\u003eQUESTION 6 MAY 2022 P23 Q2 (B)\u003cbr\u003eQUESTION 7 MAY 2024 P23 Q3\u003cbr\u003eQUESTION 8 MAY 2025 P22 Q3 (C \u0026amp; D)\u003cbr\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eCHAPTER 3 ACCOUNTING FOR NON-CURRENT ASSETS\u003c\/strong\u003e\u003cbr\u003eQUESTION 1 MAY 2017 P22 Q1 (C)\u003cbr\u003eQUESTION 2 NOVEMBER 2017 P21 Q2\u003cbr\u003eQUESTION 3 NOVEMBER 2017 P22 Q3 (A \u0026amp; C)\u003cbr\u003eQUESTION 4 MAY 2018 P21 Q2 (A \u0026amp; B)\u003cbr\u003eQUESTION 5 MAY 2018 P22 Q3 (A TO C)\u003cbr\u003eQUESTION 6 NOVEMBER 2018 P21 Q2 (B \u0026amp; C)\u003cbr\u003eQUESTION 7 NOVEMBER 2019 P23 Q2\u003cbr\u003eQUESTION 8 MAY 2020 P22 Q2\u003cbr\u003eQUESTION 9 NOVEMBER 2020 P22 Q2 (A \u0026amp; B)\u003cbr\u003eQUESTION 10 NOVEMEBR 2021 P23 Q3\u003cbr\u003eQUESTION 11 MAY 2022 P22 Q2\u003cbr\u003eQUESTION 12 MAY 2022 P23 Q2 (D)\u003cbr\u003eQUESTION 13 NOVEMBER 2022 P21 Q2 (A \u0026amp; B)\u003cbr\u003eQUESTION 14 NOVEMBER 2023 P22 Q2\u003cbr\u003eQUESTION 15 NOVEMBER 2024 P21 Q3\u003cbr\u003eQUESTION 16 NOVEMBER 2025 P22 Q3\u003cbr\u003e\u003cstrong\u003eSOLUTION \u003c\/strong\u003e\u003cbr\u003eQUESTION 1 MAY 2017 P22 Q1 (C)\u003cbr\u003eQUESTION 2 NOVEMBER 2017 P21 Q2\u003cbr\u003eQUESTION 3 NOVEMBER 2017 P22 Q3 (A \u0026amp; C)\u003cbr\u003eQUESTION 4 MAY 2018 P21 Q2 (A \u0026amp; B)\u003cbr\u003eQUESTION 5 MAY 2018 P22 Q3 (A TO C)\u003cbr\u003eQUESTION 6 NOVEMBER 2018 P21 Q2 (B \u0026amp; C)\u003cbr\u003eQUESTION 7 NOVEMBER 2019 P23 Q2\u003cbr\u003eQUESTION 8 MAY 2020 P22 Q2\u003cbr\u003eQUESTION 9 NOVEMBER 2020 P22 Q2 (A \u0026amp; B)\u003cbr\u003eQUESTION 10 NOVEMEBR 2021 P23 Q3\u003cbr\u003eQUESTION 11 MAY 2022 P22 Q2\u003cbr\u003eQUESTION 12 MAY 2022 P23 Q2 (D)\u003cbr\u003eQUESTION 13 NOVEMBER 2022 P21 Q2 (A \u0026amp; B)\u003cbr\u003eQUESTION 14 NOVEMBER 2023 P22 Q2\u003cbr\u003eQUESTION 15 NOVEMBER 2024 P21 Q3\u003cbr\u003eQUESTION 16 NOVEMBER 2025 P22 Q3\u003cbr\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eCHAPTER 4 ACCOUNTING CONCEPTS\u003c\/strong\u003e\u003cbr\u003eQUESTION 1 NOVEMBER 2017 P22 Q3 (B)\u003cbr\u003eQUESTION 2 MAY 2018 P21 Q2 (C)\u003cbr\u003eQUESTION 3 MAY 2018 P22 Q3 (D)\u003cbr\u003eQUESTION 4 NOVEMBER 2018 P21 Q2 (A)\u003cbr\u003eQUESTION 5 MAY 2019 P22 Q2 (D)\u003cbr\u003eQUESTION 6 MAY 2020 P22 Q1 (E)\u003cbr\u003eQUESTION 7 MAY 2020 P23 Q2 (E)\u003cbr\u003eQUESTION 8 NOVEMBER 2020 P22 Q2 (C \u0026amp; D)\u003cbr\u003eQUESTION 9 MAY 2021 P21 Q1 (B)\u003cbr\u003eQUESTION 10 MAY 2021 P23 Q1 (A)\u003cbr\u003eQUESTION 11 MAY 2022 P23 Q2 (A)\u003cbr\u003eQUESTION 12 NOVEMBER 2024 P22 Q1 (B)\u003cstrong\u003e\u003cbr\u003e\u003c\/strong\u003eQUESTION 13 NOVEMBER 2025 P23 Q2 (A \u0026amp; C)\u003cstrong\u003e\u003cbr\u003eSOLUTION\u003c\/strong\u003e\u003cbr\u003eQUESTION 1 NOVEMBER 2017 P22 Q3 (B)\u003cbr\u003eQUESTION 2 MAY 2018 P21 Q2 (C)\u003cbr\u003eQUESTION 3 MAY 2018 P22 Q3 (D)\u003cbr\u003eQUESTION 4 NOVEMBER 2018 P21 Q2 (A)\u003cbr\u003eQUESTION 5 MAY 2019 P22 Q2 (D)\u003cbr\u003eQUESTION 6 MAY 2020 P22 Q1 (E)\u003cbr\u003eQUESTION 7 MAY 2020 P23 Q2 (E)\u003cbr\u003eQUESTION 8 NOVEMBER 2020 P22 Q2 (C \u0026amp; D)\u003cbr\u003eQUESTION 9 MAY 2021 P21 Q1 (B)\u003cbr\u003eQUESTION 10 MAY 2021 P23 Q1 (A)\u003cbr\u003eQUESTION 11 MAY 2022 P23 Q2 (A)\u003cbr\u003eQUESTION 12 NOVEMBER 2024 P22 Q1 (B)\u003cstrong\u003e\u003cbr\u003e\u003c\/strong\u003eQUESTION 13 NOVEMBER 2025 P23 Q2 (A \u0026amp; C)\u003cbr\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eCHAPTER 5 SOLE TRADERS\u003c\/strong\u003e\u003cbr\u003eQUESTION 1 NOVEMBER 2017 P21 Q1 (B)\u003cbr\u003eQUESTION 2 MAY 2018 P23 Q2\u003cbr\u003eQUESTION 3 MAY 2019 P22 Q1\u003cbr\u003eQUESTION 4 NOVEMBER 2020 P21 Q1 (A TO C)\u003cbr\u003eQUESTION 5 MAY 2021 P23 Q1 (B TO D)\u003cbr\u003eQUESTION 6 MAY 2022 P21 Q1\u003cbr\u003eQUESTION 7 MAY 2023 P21 Q1\u003cbr\u003eQUESTION 8 MAY 2023 P23 Q1\u003cbr\u003e\u003cstrong\u003eSOLUTIONS\u003c\/strong\u003e\u003cbr\u003eQUESTION 1 NOVEMBER 2017 P21 Q1 (B)\u003cbr\u003eQUESTION 2 MAY 2018 P23 Q2\u003cbr\u003eQUESTION 3 MAY 2019 P22 Q1\u003cbr\u003eQUESTION 4 NOVEMBER 2020 P21 Q1 (A TO C)\u003cbr\u003eQUESTION 5 MAY 2021 P23 Q1 (B TO D)\u003cbr\u003eQUESTION 6 MAY 2022 P21 Q1\u003cbr\u003eQUESTION 7 MAY 2023 P21 Q1\u003cbr\u003eQUESTION 8 MAY 2023 P23 Q1\u003cbr\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eCHAPTER 6 PARTNERSHIPS\u003c\/strong\u003e\u003cbr\u003eQUESTION 1 MAY 2018 P21 Q1 (A TO D)\u003cbr\u003eQUESTION 2 MAY 2018 P22 Q1 (A TO D)\u003cbr\u003eQUESTION 3 MAY 2018 P23 Q1 (A TO C)\u003cbr\u003eQUESTION 4 MAY 2020 P21 Q1\u003cbr\u003eQUESTION 5 MAY 2022 P22 Q1\u003cbr\u003eQUESTION 6 NOVEMBER 2023 P21 Q1 (D)\u003cbr\u003eQUESTION 7 NOVEMBER 2025 P23 Q1\u003cstrong\u003e\u003cbr\u003eSOLUTIONS \u003c\/strong\u003e\u003cbr\u003eQUESTION 1 MAY 2018 P21 Q1 (A TO D)\u003cbr\u003eQUESTION 2 MAY 2018 P22 Q1 (A TO D)\u003cbr\u003eQUESTION 3 MAY 2018 P23 Q1 (A TO C)\u003cbr\u003eQUESTION 4 MAY 2020 P21 Q1\u003cbr\u003eQUESTION 5 MAY 2022 P22 Q1\u003cbr\u003eQUESTION 6 NOVEMBER 2023 P21 Q1 (D)\u003cbr\u003eQUESTION 7 NOVEMBER 2025 P23 Q1\u003cbr\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eCHAPTER 7 CAPITAL \u0026amp; REVENUE\u003c\/strong\u003e\u003cbr\u003eQUESTION 1 NOVEMBER 2013 P21 Q3 (C)\u003cbr\u003eQUESTION 2 NOVEMBER 2017 P23 Q1 (E \u0026amp; F)\u003cbr\u003eQUESTION 3 NOVEMBER 2022 P21 Q2 (C \u0026amp; D)\u003cstrong\u003e\u003cbr\u003eSOLUTIONS\u003c\/strong\u003e\u003cbr\u003eQUESTION 1 NOVEMBER 2013 P21 Q3 (C)\u003cbr\u003eQUESTION 2 NOVEMBER 2017 P23 Q1 (E \u0026amp; F)\u003cbr\u003eQUESTION 3 NOVEMBER 2022 P21 Q2 (C \u0026amp; D)\u003cstrong\u003e\u003cbr\u003e\u003cbr\u003e\u003c\/strong\u003e\u003cstrong\u003eCHAPTER 8 CORRECTION OF ERRORS \u003c\/strong\u003e\u003cbr\u003eQUESTION 1 MAY 2017 P21 Q1 (F)\u003cbr\u003eQUESTION 2 NOVEMBER 2017 P22 Q1 (A \u0026amp; B)\u003cbr\u003eQUESTION 3 MAY 2018 P23 Q3\u003cbr\u003eQUESTION 4 NOVEMBER 2019 P21 Q2 (D)\u003cbr\u003eQUESTION 5 MAY 2020 P21 Q3\u003cbr\u003eQUESTION 6 NOVEMBER 2020 P23 Q2\u003cbr\u003eQUESTION 7 MAY 2021 P22 Q3\u003cbr\u003eQUESTION 8 NOVEMBER 2021 P22 Q2\u003cbr\u003eQUESTION 9 MAY 2022 P21 Q2\u003cbr\u003eQUESTION 10 MAY 2023 P23 Q2\u003cbr\u003eQUESTION 11 NOVEMBER 2023 P21 Q3\u003cbr\u003eQUESTION 12 MAY 2024 P21 Q2\u003cbr\u003eQUESTION 13 NOVEMBER 2024 P21 Q2\u003cbr\u003eQUESTION 14 NOVEMBER 2024 P22 Q3 (A)\u003cbr\u003eQUESTION 15 MAY 2025 P22 Q2\u003cbr\u003eQUESTION 16 NOVEMBER 2025 P23 Q2 (B)\u003cstrong\u003e\u003cbr\u003eSOLUTIONS\u003c\/strong\u003e\u003cbr\u003eQUESTION 1 MAY 2017 P21 Q1 (F)\u003cbr\u003eQUESTION 2 NOVEMBER 2017 P22 Q1 (A \u0026amp; B)\u003cbr\u003eQUESTION 3 MAY 2018 P23 Q3\u003cbr\u003eQUESTION 4 NOVEMBER 2019 P21 Q2 (D)\u003cbr\u003eQUESTION 5 MAY 2020 P21 Q3\u003cbr\u003eQUESTION 6 NOVEMBER 2020 P23 Q2\u003cbr\u003eQUESTION 7 MAY 2021 P22 Q3\u003cbr\u003eQUESTION 8 NOVEMBER 2021 P22 Q2\u003cbr\u003eQUESTION 9 MAY 2022 P21 Q2\u003cbr\u003eQUESTION 10 MAY 2023 P23 Q2\u003cbr\u003eQUESTION 11 NOVEMBER 2023 P21 Q3\u003cbr\u003eQUESTION 12 MAY 2024 P21 Q2\u003cbr\u003eQUESTION 13 NOVEMBER 2024 P21 Q2\u003cbr\u003eQUESTION 14 NOVEMBER 2024 P22 Q3 (A)\u003cbr\u003eQUESTION 15 MAY 2025 P22 Q2\u003cbr\u003eQUESTION 16 NOVEMBER 2025 P23 Q2 (B)\u003cstrong\u003e\u003cbr\u003e\u003c\/strong\u003e\u003cbr\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eCHAPTER 9 CONTROL ACCOUNTS \u003c\/strong\u003e\u003cbr\u003eQUESTION 1 MAY 2017 P21 Q1 (F)\u003cbr\u003eQUESTION 2 NOVEMBER 2017 P22 Q1 (A \u0026amp; B)\u003cbr\u003eQUESTION 3 MAY 2017 P21 Q3\u003cbr\u003eQUESTION 4 NOVEMBER 2019 P21 Q2 (D)\u003cbr\u003eQUESTION 5 MAY 2020 P21 Q3\u003cbr\u003eQUESTION 6 NOVEMBER 2020 P23 Q2\u003cbr\u003eQUESTION 7 MAY 2021 P22 Q3\u003cbr\u003eQUESTION 8 NOVEMBER 2021 P22 Q2\u003cbr\u003eQUESTION 9 MAY 2022 P21 Q2\u003cbr\u003eQUESTION 10 MAY 2023 P23 Q2\u003cbr\u003eQUESTION 11 NOVEMBER 2023 P21 Q3\u003cbr\u003eQUESTION 12 MAY 2024 P21 Q2\u003cbr\u003eQUESTION 13 NOVEMBER 2024 P21 Q2\u003cbr\u003eQUESTION 14 NOVEMBER 2024 P22 Q3 (A)\u003cbr\u003eQUESTION 15 MAY 2025 P22 Q2\u003cbr\u003eQUESTION 16 NOVEMBER 2025 P23 Q2 (B)\u003cbr\u003e\u003cstrong\u003eSOLUTION\u003c\/strong\u003e\u003cbr\u003eQUESTION 1 MAY 2017 P21 Q1 (F)\u003cbr\u003eQUESTION 2 NOVEMBER 2017 P22 Q1 (A \u0026amp; B)\u003cbr\u003eQUESTION 3 MAY 2017 P21 Q3\u003cbr\u003eQUESTION 4 NOVEMBER 2019 P21 Q2 (D)\u003cbr\u003eQUESTION 5 MAY 2020 P21 Q3\u003cbr\u003eQUESTION 6 NOVEMBER 2020 P23 Q2\u003cbr\u003eQUESTION 7 MAY 2021 P22 Q3\u003cbr\u003eQUESTION 8 NOVEMBER 2021 P22 Q2\u003cbr\u003eQUESTION 9 MAY 2022 P21 Q2\u003cbr\u003eQUESTION 10 MAY 2023 P23 Q2\u003cbr\u003eQUESTION 11 NOVEMBER 2023 P21 Q3\u003cbr\u003eQUESTION 12 MAY 2024 P21 Q2\u003cbr\u003eQUESTION 13 NOVEMBER 2024 P21 Q2\u003cbr\u003eQUESTION 14 NOVEMBER 2024 P22 Q3 (A)\u003cbr\u003eQUESTION 15 MAY 2025 P22 Q2\u003cbr\u003eQUESTION 16 NOVEMBER 2025 P23 Q2 (B)\u003cbr\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eCHAPTER 10 ACCOUNTS FROM INCOMPLETE RECORDS\u003c\/strong\u003e\u003cbr\u003eQUESTION 1 NOVEMBER 2017 P21 Q1 (A)\u003cbr\u003eQUESTION 2 NOVEMBER 2017 P23 Q2\u003cbr\u003eQUESTION 3 MAY 2018 P21 Q1 (F)\u003cbr\u003eQUESTION 4 NOVEMBER 2018 P21 Q1 (A TO E)\u003cbr\u003eQUESTION 5 NOVEMBER 2018 P22 Q1\u003cbr\u003eQUESTION 6 MAY 2019 P21 Q1\u003cbr\u003eQUESTION 7 MAY 2020 P22 Q1 (A TO D, F)\u003cbr\u003eQUESTION 8 MAY 2020 P23 Q2 (A TO C)\u003cbr\u003eQUESTION 9 NOVEMBER 2020 P21 Q1 (D)\u003cbr\u003eQUESTION 10 NOVEMBER 2020 P22 Q1\u003cbr\u003eQUESTION 11 MAY 2021 P21 Q1 {A,C TO F}\u003cbr\u003eQUESTION 12 NOVEMBER 2021 P21 Q1 ( A TO E)\u003cbr\u003eQUESTION 13 MAY 2022 P23 Q2\u003cbr\u003eQUESTION 14 NOVEMBER 2022 P23 Q1\u003cbr\u003eQUESTION 15 MAY 2023 P22 Q3\u003cbr\u003eQUESTION 16 NOVEMBER 2023 P21 Q1 (A,B,C \u0026amp; E)\u003cbr\u003eQUESTION 17 MAY 2024 P21 Q1 (A TO D)\u003cbr\u003eQUESTION 18 MAY 2024 P22 Q1\u003cbr\u003eQUESTION 19 NOVEMBER 2024 P22 Q1 (A \u0026amp; C)\u003cbr\u003eQUESTION 20 MAY 2025 P21 Q1, MAY 2025 P23 Q1\u003cbr\u003eQUESTION 21 MAY 2025 P22 Q3 (A \u0026amp; B)\u003cbr\u003eQUESTION 22 MAY 2026 P22 Q1 (A TO D)\u003cbr\u003e\u003cstrong\u003eSOLUTIONS\u003c\/strong\u003e\u003cbr\u003eQUESTION 1 NOVEMBER 2017 P21 Q1 (A)\u003cbr\u003eQUESTION 2 NOVEMBER 2017 P23 Q2\u003cbr\u003eQUESTION 3 MAY 2018 P21 Q1 (F)\u003cbr\u003eQUESTION 4 NOVEMBER 2018 P21 Q1 (A TO E)\u003cbr\u003eQUESTION 5 NOVEMBER 2018 P22 Q1\u003cbr\u003eQUESTION 6 MAY 2019 P21 Q1\u003cbr\u003eQUESTION 7 MAY 2020 P22 Q1 (A TO D, F)\u003cbr\u003eQUESTION 8 MAY 2020 P23 Q2 (A TO C)\u003cbr\u003eQUESTION 9 NOVEMBER 2020 P21 Q1 (D)\u003cbr\u003eQUESTION 10 NOVEMBER 2020 P22 Q1\u003cbr\u003eQUESTION 11 MAY 2021 P21 Q1 {A,C TO F}\u003cbr\u003eQUESTION 12 NOVEMBER 2021 P21 Q1 ( A TO E)\u003cbr\u003eQUESTION 13 MAY 2022 P23 Q2\u003cbr\u003eQUESTION 14 NOVEMBER 2022 P23 Q1\u003cbr\u003eQUESTION 15 MAY 2023 P22 Q3\u003cbr\u003eQUESTION 16 NOVEMBER 2023 P21 Q1 (A,B,C \u0026amp; E)\u003cbr\u003eQUESTION 17 MAY 2024 P21 Q1 (A TO D)\u003cbr\u003eQUESTION 18 MAY 2024 P22 Q1\u003cbr\u003eQUESTION 19 NOVEMBER 2024 P22 Q1 (A \u0026amp; C)\u003cbr\u003eQUESTION 20 MAY 2025 P21 Q1, MAY 2025 P23 Q1\u003cbr\u003eQUESTION 21 MAY 2025 P22 Q3 (A \u0026amp; B)\u003cbr\u003eQUESTION 22 MAY 2026 P22 Q1 (A TO D)\u003cbr\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eCHAPTER 11 LIMITED  COMPANIES - SHARES \u0026amp; DEBENTURES\u003c\/strong\u003e\u003cbr\u003eQUESTION 1 MAY 2017 P21 Q1 (G)\u003cbr\u003eQUESTION 2 MAY 2017 P23 Q2\u003cbr\u003eQUESTION 3 NOVEMBER 2017 P23 Q3\u003cbr\u003eQUESTION 4 NOVEMBER 2017 P23 Q1 (A TO D)\u003cbr\u003eQUESTION 5 NOVEMBER 2018 P22 Q3\u003cbr\u003eQUESTION 6 MAY 2019 P21 Q3\u003cbr\u003eQUESTION 7 MAY 2019 P22 Q3 (D)\u003cbr\u003eQUESTION 8 NOVEMBER 2020 P21 Q3\u003cbr\u003eQUESTION 9 MAY 2021 P21 Q3\u003cbr\u003eQUESTION 10 NOVEMBER 2021 P21 Q2\u003cbr\u003eQUESTION 11 NOVEMBER 2021 P22 Q3\u003cbr\u003eQUESTION 12 NOVEMBER 2022 P21 Q3\u003cbr\u003eQUESTION 13 NOVEMBER 2022 P23 Q3\u003cbr\u003eQUESTION 14 MAY 2023 P21 Q3\u003cbr\u003eQUESTION 15 MAY 2023 P23 Q3\u003cbr\u003eQUESTION 16 NOVEMBER 2023 P21 Q2\u003cbr\u003eQUESTION 17 NOVEMBER 2023 P23 Q3 (A)\u003cbr\u003eQUESTION 18 MAY 2024 P21 Q3\u003cbr\u003eQUESTION 19 NOVEMBER 2024 P22 Q3 (B \u0026amp; C)\u003cbr\u003eQUESTION 20 NOVEMBER 2024 P23 Q3\u003cstrong\u003e\u003cbr\u003e\u003c\/strong\u003eQUESTION 21 NOVEMBER 2025 P23 Q3\u003cbr\u003e\u003cstrong\u003eSOLUTIONS\u003c\/strong\u003e\u003cbr\u003eQUESTION 1 MAY 2017 P21 Q1 (G)\u003cbr\u003eQUESTION 2 MAY 2017 P23 Q2\u003cbr\u003eQUESTION 3 NOVEMBER 2017 P23 Q3\u003cbr\u003eQUESTION 4 NOVEMBER 2017 P23 Q1 (A TO D)\u003cbr\u003eQUESTION 5 NOVEMBER 2018 P22 Q3\u003cbr\u003eQUESTION 6 MAY 2019 P21 Q3\u003cbr\u003eQUESTION 7 MAY 2019 P22 Q3 (D)\u003cbr\u003eQUESTION 8 NOVEMBER 2020 P21 Q3\u003cbr\u003eQUESTION 9 MAY 2021 P21 Q3\u003cbr\u003eQUESTION 10 NOVEMBER 2021 P21 Q2\u003cbr\u003eQUESTION 11 NOVEMBER 2021 P22 Q3\u003cbr\u003eQUESTION 12 NOVEMBER 2022 P21 Q3\u003cbr\u003eQUESTION 13 NOVEMBER 2022 P23 Q3\u003cbr\u003eQUESTION 14 MAY 2023 P21 Q3\u003cbr\u003eQUESTION 15 MAY 2023 P23 Q3\u003cbr\u003eQUESTION 16 NOVEMBER 2023 P21 Q2\u003cbr\u003eQUESTION 17 NOVEMBER 2023 P23 Q3 (A)\u003cbr\u003eQUESTION 18 MAY 2024 P21 Q3\u003cbr\u003eQUESTION 19 NOVEMBER 2024 P22 Q3 (B \u0026amp; C)\u003cbr\u003eQUESTION 20 NOVEMBER 2024 P23 Q3\u003cstrong\u003e\u003cbr\u003e\u003c\/strong\u003eQUESTION 21 NOVEMBER 2025 P23 Q3\u003cbr\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eCHAPTER 12 LIMITED COMANIES - FINANCIAL STATEMENTS\u003c\/strong\u003e\u003cbr\u003eQUESTION 1 MAY 2017 P21 Q1 (A,B \u0026amp; D)\u003cbr\u003eQUESTION 2 MAY 2018 P22 Q2\u003cbr\u003eQUESTION 3 NOVEMBER 2018 P23 Q1\u003cbr\u003eQUESTION 4 MAY 2019 P23 Q1\u003cbr\u003eQUESTION 5 NOVEMBER 2019 P21 Q1 (A TO D)\u003cbr\u003eQUESTION 6 NOVEMBER 2019 P22 Q1\u003cbr\u003eQUESTION 7 NOVEMBER 2019 P23 Q1\u003cbr\u003eQUESTION 8 MAY 2020 P23 Q1 (A TO C)\u003cbr\u003eQUESTION 9 NOVEMBER 2020 P23 Q1\u003cbr\u003eQUESTION 10 MAY 2021 P22 Q1\u003cbr\u003eQUESTION 11 NOVEMBER 2021 P22 Q1\u003cbr\u003eQUESTION 12 NOVEMBER 2021 P23 Q1 (B TO D)\u003cbr\u003eQUESTION 13 MAY 2022 P23 Q1\u003cbr\u003eQUESTION 14 NOVEMBER 2022 P21 Q1\u003cbr\u003eQUESTION 15 NOVEMBER 2022 P22 Q1\u003cbr\u003eQUESTION 16 MAY 2023 P22 Q1\u003cbr\u003eQUESTION 17 NOVEMBER 2023 P22 Q1\u003cbr\u003eQUESTION 18 NOVEMBER 2023 P23 Q1\u003cbr\u003eQUESTION 19 MAY 2024 P22 Q2\u003cbr\u003eQUESTION 20 MAY 2024 P23 Q1\u003cbr\u003eQUESTION 21 NOVEMBER 2024 P21 Q1\u003cbr\u003eQUESTION 22 NOVEMBER 2024 P23 Q1\u003cbr\u003eQUESTION 23 MAY 2025 P21 Q2, MAY 2025 P23 Q2\u003cbr\u003eQUESTION 24 MAY 2025 P22 Q1\u003cbr\u003eQUESTION 25 NOVEMBER 2025 P21 Q1\u003cbr\u003eQUESTION 26 NOVEMBER 2025 P22 Q1\u003cbr\u003eQUESTION 27 MAY 2026 P22 Q3\u003cstrong\u003e\u003cbr\u003eSOLUTIONS \u003c\/strong\u003e\u003cbr\u003eQUESTION 1 MAY 2017 P21 Q1 (A,B \u0026amp; D)\u003cbr\u003eQUESTION 2 MAY 2018 P22 Q2\u003cbr\u003eQUESTION 3 NOVEMBER 2018 P23 Q1\u003cbr\u003eQUESTION 4 MAY 2019 P23 Q1\u003cbr\u003eQUESTION 5 NOVEMBER 2019 P21 Q1 (A TO D)\u003cbr\u003eQUESTION 6 NOVEMBER 2019 P22 Q1\u003cbr\u003eQUESTION 7 NOVEMBER 2019 P23 Q1\u003cbr\u003eQUESTION 8 MAY 2020 P23 Q1 (A TO C)\u003cbr\u003eQUESTION 9 NOVEMBER 2020 P23 Q1\u003cbr\u003eQUESTION 10 MAY 2021 P22 Q1\u003cbr\u003eQUESTION 11 NOVEMBER 2021 P22 Q1\u003cbr\u003eQUESTION 12 NOVEMBER 2021 P23 Q1 (B TO D)\u003cbr\u003eQUESTION 13 MAY 2022 P23 Q1\u003cbr\u003eQUESTION 14 NOVEMBER 2022 P21 Q1\u003cbr\u003eQUESTION 15 NOVEMBER 2022 P22 Q1\u003cbr\u003eQUESTION 16 MAY 2023 P22 Q1\u003cbr\u003eQUESTION 17 NOVEMBER 2023 P22 Q1\u003cbr\u003eQUESTION 18 NOVEMBER 2023 P23 Q1\u003cbr\u003eQUESTION 19 MAY 2024 P22 Q2\u003cbr\u003eQUESTION 20 MAY 2024 P23 Q1\u003cbr\u003eQUESTION 21 NOVEMBER 2024 P21 Q1\u003cbr\u003eQUESTION 22 NOVEMBER 2024 P23 Q1\u003cbr\u003eQUESTION 23 MAY 2025 P21 Q2, MAY 2025 P23 Q2\u003cbr\u003eQUESTION 24 MAY 2025 P22 Q1\u003cbr\u003eQUESTION 25 NOVEMBER 2025 P21 Q1\u003cbr\u003eQUESTION 26 NOVEMBER 2025 P22 Q1\u003cbr\u003eQUESTION 27 MAY 2026 P22 Q3\u003cbr\u003e\u003cstrong\u003e\u003cbr\u003eCHAPTER 13 ACCOUNTING RATIOS \u003c\/strong\u003e\u003cbr\u003eQUESTION 1 MAY 2017 P21 Q1 (A TO E)\u003cbr\u003eQUESTION 2 MAY 2017 P22 Q2\u003cbr\u003eQUESTION 3 MAY 2017 P23 Q3\u003cbr\u003eQUESTION 4 NOVEMBER 2017 P21 Q1 (D \u0026amp; E)\u003cbr\u003eQUESTION 5 MAY 2018 P21 Q3\u003cbr\u003eQUESTION 6 MAY 2018 P22 Q1 (E \u0026amp; F)\u003cbr\u003eQUESTION 7 MAY 2018 P23 Q1 (D TO G)\u003cbr\u003eQUESTION 8 NOVEMBER 2018 P21 Q1 (F \u0026amp; G)\u003cbr\u003eQUESTION 9 NOVEMBER 2018 P23 Q3\u003cbr\u003eQUESTION 10 MAY 2019 P22 Q3 (A TO C)\u003cbr\u003eQUESTION 11 NOVEMBER 2019 P21 Q1 (E)\u003cbr\u003eQUESTION 12 NOVEMBER 2019 P22 Q2\u003cbr\u003eQUESTION 13 NOVEMBER 2019 P23 Q3\u003cbr\u003eQUESTION 14 MAY 2020 P21 Q2\u003cbr\u003eQUESTION 15 MAY 2020 P23 Q1 (D \u0026amp; E)\u003cbr\u003eQUESTION 16 NOVEMBER 2020 P23 Q3\u003cbr\u003eQUESTION 17 NOVEMBER 2021 P23 Q1 (A,E \u0026amp; F)\u003cbr\u003eQUESTION 18 MAY 2022 P22 Q3\u003cbr\u003eQUESTION 19 NOVEMBER 2022 P22 Q3\u003cbr\u003eQUESTION 20 NOVEMBER 2023 P23 Q2\u003cbr\u003eQUESTION 21 MAY 2024 P22 Q3\u003cbr\u003eQUESTION 22 NOVEMBER 2024 P22 Q2\u003cbr\u003eQUESTION 23 MAY 2025 P21 Q3, MAY 2025 P23 Q3\u003cbr\u003eQUESTION 24 NOVEMBER 2025 P21 Q3\u003cbr\u003eQUESTION 25 MAY 2026 P22 Q2\u003cstrong\u003e\u003cbr\u003eSOLUTION\u003c\/strong\u003e\u003cbr\u003eQUESTION 1 MAY 2017 P21 Q1 (A TO E)\u003cbr\u003eQUESTION 2 MAY 2017 P22 Q2\u003cbr\u003eQUESTION 3 MAY 2017 P23 Q3\u003cbr\u003eQUESTION 4 NOVEMBER 2017 P21 Q1 (D \u0026amp; E)\u003cbr\u003eQUESTION 5 MAY 2018 P21 Q3\u003cbr\u003eQUESTION 6 MAY 2018 P22 Q1 (E \u0026amp; F)\u003cbr\u003eQUESTION 7 MAY 2018 P23 Q1 (D TO G)\u003cbr\u003eQUESTION 8 NOVEMBER 2018 P21 Q1 (F \u0026amp; G)\u003cbr\u003eQUESTION 9 NOVEMBER 2018 P23 Q3\u003cbr\u003eQUESTION 10 MAY 2019 P22 Q3 (A TO C)\u003cbr\u003eQUESTION 11 NOVEMBER 2019 P21 Q1 (E)\u003cbr\u003eQUESTION 12 NOVEMBER 2019 P22 Q2\u003cbr\u003eQUESTION 13 NOVEMBER 2019 P23 Q3\u003cbr\u003eQUESTION 14 MAY 2020 P21 Q2\u003cbr\u003eQUESTION 15 MAY 2020 P23 Q1 (D \u0026amp; E)\u003cbr\u003eQUESTION 16 NOVEMBER 2020 P23 Q3\u003cbr\u003eQUESTION 17 NOVEMBER 2021 P23 Q1 (A,E \u0026amp; F)\u003cbr\u003eQUESTION 18 MAY 2022 P22 Q3\u003cbr\u003eQUESTION 19 NOVEMBER 2022 P22 Q3\u003cbr\u003eQUESTION 20 NOVEMBER 2023 P23 Q2\u003cbr\u003eQUESTION 21 MAY 2024 P22 Q3\u003cbr\u003eQUESTION 22 NOVEMBER 2024 P22 Q2\u003cbr\u003eQUESTION 23 MAY 2025 P21 Q3, MAY 2025 P23 Q3\u003cbr\u003eQUESTION 24 NOVEMBER 2025 P21 Q3\u003cbr\u003eQUESTION 25 MAY 2026 P22 Q2\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003e\u003c\/strong\u003e\u003cstrong\u003e\u003c\/strong\u003e\u003cstrong\u003eCHAPTER 14 COMPUTERS IN ACCOUNTING\u003c\/strong\u003e\u003cbr\u003eQUESTION 1 NOVEMBER 2017 P32 Q6 (D)\u003cbr\u003eQUESTION 2 MAY 2018 P31 \u0026amp; P33 Q3 (E)\u003cbr\u003eQUESTION 3 NOVEMBER 2018 P31 Q4 (A TO C)\u003cbr\u003eQUESTION 4 MAY 2019 P31 \u0026amp; 33 Q2 (E)\u003cbr\u003eQUESTION 5 NOVEMBER 2020 P32 Q3 (D)\u003cbr\u003eQUESTION 6 MAY 2021 P31 Q3 (A)\u003cbr\u003eQUESTION 7 NOVEMBER 2023 P23 Q3 (B \u0026amp; C)\u003cbr\u003eQUESTION 8 MAY 2024 P21 Q1 (E)\u003cbr\u003eQUESTION 9 MAY 2025 P22 Q3 (E)\u003cbr\u003eQUESTION 10 MAY 2026 P22 Q1 (E)\u003cbr\u003e\u003cstrong\u003eSOLUTIONS \u003c\/strong\u003e\u003cbr\u003eQUESTION 1 NOVEMBER 2017 P32 Q6 (D)\u003cbr\u003eQUESTION 2 MAY 2018 P31 \u0026amp; P33 Q3 (E)\u003cbr\u003eQUESTION 3 NOVEMBER 2018 P31 Q4 (A TO C)\u003cbr\u003eQUESTION 4 MAY 2019 P31 \u0026amp; 33 Q2 (E)\u003cbr\u003eQUESTION 5 NOVEMBER 2020 P32 Q3 (D)\u003cbr\u003eQUESTION 6 MAY 2021 P31 Q3 (A)\u003cbr\u003eQUESTION 7 NOVEMBER 2023 P23 Q3 (B \u0026amp; C)\u003cbr\u003eQUESTION 8 MAY 2024 P21 Q1 (E)\u003cbr\u003eQUESTION 9 MAY 2025 P22 Q3 (E)\u003cbr\u003eQUESTION 10 MAY 2026 P22 Q1 (E)\u003cbr\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eCHAPTER 15 COST ACCOUNTING - AN INTRODUCTION \u003c\/strong\u003e\u003cbr\u003eQUESTION 1 MAY 2021 P21 Q4 (A)\u003cbr\u003eQUESTION 2 NOVEMBER 2023 P23 Q4 (B)\u003cbr\u003eQUESTION 3 NOVRMBER 2024 P21 Q4 (A)\u003cbr\u003e\u003cstrong\u003eSOLUTIONS\u003c\/strong\u003e\u003cbr\u003eQUESTION 1 MAY 2021 P21 Q4 (A)\u003cbr\u003eQUESTION 2 NOVEMBER 2023 P23 Q4 (B)\u003cbr\u003eQUESTION 3 NOVRMBER 2024 P21 Q4 (A)\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eCHAPTER 16 MATERIAL \u0026amp; LABOUR COSTING\u003cbr\u003e\u003c\/strong\u003eQUESTION 1 MAY 2019 P22 Q4 (A \u0026amp; B)\u003cbr\u003eQUESTION 2 NOVEMBER 2020 P22 Q4 (A \u0026amp; B)\u003cbr\u003eQUESTION 3 NOVEMBER 2023 P21 Q4 (G \u0026amp; H)\u003cbr\u003eQUESTION 4 MAY 2024 P23 Q4 (F)\u003cbr\u003eQUESTION 5 NOVEMBER 2025 P23 Q4 (H)\u003cstrong\u003e\u003cbr\u003e\u003c\/strong\u003eQUESTION 6 MAY 2026 P22 Q4 (F \u0026amp; G)\u003cbr\u003e\u003cstrong\u003eSOLUTION\u003cbr\u003e\u003c\/strong\u003eQUESTION 1 MAY 2019 P22 Q4 (A \u0026amp; B)\u003cbr\u003eQUESTION 2 NOVEMBER 2020 P22 Q4 (A \u0026amp; B)\u003cbr\u003eQUESTION 3 NOVEMBER 2023 P21 Q4 (G \u0026amp; H)\u003cbr\u003eQUESTION 4 MAY 2024 P23 Q4 (F)\u003cbr\u003eQUESTION 5 NOVEMBER 2025 P23 Q4 (H)\u003cbr\u003eQUESTION 6 MAY 2026 P22 Q4 (F \u0026amp; G)\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eCHAPTER 17 ABSORPTION COSTING\u003c\/strong\u003e\u003cbr\u003eQUESTION 1 MAY 2017 P23 Q4 (G \u0026amp; H)\u003cbr\u003eQUESTION 2 NOVEMBER 2017 P21 Q4 (A TO F)\u003cbr\u003eQUESTION 3 MAY 2018 P22 Q4\u003cbr\u003eQUESTION 4 MAY 2018 P23 Q4 (H)\u003cbr\u003eQUESTION 5 NOVEMBER 2018 P21 Q4 (H)\u003cbr\u003eQUESTION 6 MAY 2019 P22 Q4 (C TO F)\u003cbr\u003eQUESTION 7 NOVEMBER 2019 P21 Q4 (A TO E)\u003cbr\u003eQUESTION 8 NOVEMBER 2019 P22 Q4\u003cbr\u003eQUESTION 9 NOVEMBER 2019 P23 Q4\u003cbr\u003eQUESTION 10 MAY 2020 P21 Q4 (A TO D)\u003cbr\u003eQUESTION 11 NOVEMBER 2020 P21 Q4 (A TO D)\u003cbr\u003eQUESTION 12 MAY 2021 P22 Q4 (A TO E)\u003cbr\u003eQUESTION 13 NOVEMBER 2021 P22 Q4\u003cbr\u003eQUESTION 14 MAY 2022 P22 Q4 (A TO F)\u003cbr\u003eQUESTION 15 NOVEMBER 2022 P21 Q4 (F)\u003cbr\u003eQUESTION 16 NOVEMBER 2022 P23 Q4\u003cbr\u003eQUESTION 17 MAY 2023 P21 Q4 (A TO D)\u003cbr\u003eQUESTION 18 MAY 2023 P22 Q4 (A TO D)\u003cbr\u003eQUESTION 19 NOVEMBER 2023 P21 Q4 (E \u0026amp; F)\u003cbr\u003eQUESTION 20 NOVEMBER 2023 P22 Q4 (A TO C)\u003cbr\u003eQUESTION 21 MAY 2024 P23 Q4 (A TO E)\u003cbr\u003eQUESTION 22 NOVEMBER 2024 P21 Q4 (B TO F)\u003cbr\u003eQUESTION 23 MAY 2025 P21 Q4, MAY 2025 P23 Q4\u003cbr\u003eQUESTION 24 NOVEMBER 2025 P21 Q4 (A TO D)\u003cbr\u003eQUESTION 25 NOVEMBER 2025 P22 Q4 (A)\u003cbr\u003eQUESTION 26 NOVEMBER 2025 P23 Q4 (B TO E)\u003cbr\u003eQUESTION 27 MAY 2026 P22 Q4 (A TO E)\u003cbr\u003e\u003cstrong\u003eSOLUTIONS \u003c\/strong\u003e\u003cbr\u003eQUESTION 1 MAY 2017 P23 Q4 (G \u0026amp; H)\u003cbr\u003eQUESTION 2 NOVEMBER 2017 P21 Q4 (A TO F)\u003cbr\u003eQUESTION 3 MAY 2018 P22 Q4\u003cbr\u003eQUESTION 4 MAY 2018 P23 Q4 (H)\u003cbr\u003eQUESTION 5 NOVEMBER 2018 P21 Q4 (H)\u003cbr\u003eQUESTION 6 MAY 2019 P22 Q4 (C TO F)\u003cbr\u003eQUESTION 7 NOVEMBER 2019 P21 Q4 (A TO E)\u003cbr\u003eQUESTION 8 NOVEMBER 2019 P22 Q4\u003cbr\u003eQUESTION 9 NOVEMBER 2019 P23 Q4\u003cbr\u003eQUESTION 10 MAY 2020 P21 Q4 (A TO D)\u003cbr\u003eQUESTION 11 NOVEMBER 2020 P21 Q4 (A TO D)\u003cbr\u003eQUESTION 12 MAY 2021 P22 Q4 (A TO E)\u003cbr\u003eQUESTION 13 NOVEMBER 2021 P22 Q4\u003cbr\u003eQUESTION 14 MAY 2022 P22 Q4 (A TO F)\u003cbr\u003eQUESTION 15 NOVEMBER 2022 P21 Q4 (F)\u003cbr\u003eQUESTION 16 NOVEMBER 2022 P23 Q4\u003cbr\u003eQUESTION 17 MAY 2023 P21 Q4 (A TO D)\u003cbr\u003eQUESTION 18 MAY 2023 P22 Q4 (A TO D)\u003cbr\u003eQUESTION 19 NOVEMBER 2023 P21 Q4 (E \u0026amp; F)\u003cbr\u003eQUESTION 20 NOVEMBER 2023 P22 Q4 (A TO C)\u003cbr\u003eQUESTION 21 MAY 2024 P23 Q4 (A TO E)\u003cbr\u003eQUESTION 22 NOVEMBER 2024 P21 Q4 (B TO F)\u003cbr\u003eQUESTION 23 MAY 2025 P21 Q4, MAY 2025 P23 Q4\u003cbr\u003eQUESTION 24 NOVEMBER 2025 P21 Q4 (A TO D)\u003cbr\u003eQUESTION 25 NOVEMBER 2025 P22 Q4 (A)\u003cbr\u003eQUESTION 26 NOVEMBER 2025 P23 Q4 (B TO E)\u003cbr\u003eQUESTION 27 MAY 2026 P22 Q4 (A TO E)\u003cbr\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eCHAPTER 18 MARGINAL COSTING - BREAK EVEN\u003cbr\u003e\u003c\/strong\u003eQUESTION 1 MAY 2017 P21 Q4\u003cbr\u003eQUESTION 2 NOVEMBER 2017 P21 Q4 (G \u0026amp; H)\u003cbr\u003eQUESTION 3 MAY 2018 P23 Q4 (A TO G)\u003cbr\u003eQUESTION 4 NOVEMBER 2018 P21 Q4 (A TO G)\u003cbr\u003eQUESTION 5 NOVEMBER 2018 P23 Q4\u003cbr\u003eQUESTION 6 MAY 2020 P23 Q4 (A TO E)\u003cbr\u003eQUESTION 7 MAY 2021 P21 Q4 (B \u0026amp; E)\u003cbr\u003eQUESTION 8 MAY 2021 P23 Q4 (A TO D)\u003cbr\u003eQUESTION 9 MAY 2022 P23 Q4\u003cbr\u003eQUESTION 10 NOVEMBER 2022 P22 Q4\u003cbr\u003eQUESTION 11 MAY 2023 P23 Q4\u003cbr\u003eQUESTION 12 NOVEMBER 2024 P22 Q4\u003cbr\u003eQUESTION 13 MAY 2025 P22 Q4\u003cstrong\u003e\u003cbr\u003eSOLUTIONS\u003c\/strong\u003e\u003cbr\u003eQUESTION 1 MAY 2017 P21 Q4\u003cbr\u003eQUESTION 2 NOVEMBER 2017 P21 Q4 (G \u0026amp; H)\u003cbr\u003eQUESTION 3 MAY 2018 P23 Q4 (A TO G)\u003cbr\u003eQUESTION 4 NOVEMBER 2018 P21 Q4 (A TO G)\u003cbr\u003eQUESTION 5 NOVEMBER 2018 P23 Q4\u003cbr\u003eQUESTION 6 MAY 2020 P23 Q4 (A TO E)\u003cbr\u003eQUESTION 7 MAY 2021 P21 Q4 (B \u0026amp; E)\u003cbr\u003eQUESTION 8 MAY 2021 P23 Q4 (A TO D)\u003cbr\u003eQUESTION 9 MAY 2022 P23 Q4\u003cbr\u003eQUESTION 10 NOVEMBER 2022 P22 Q4\u003cbr\u003eQUESTION 11 MAY 2023 P23 Q4\u003cbr\u003eQUESTION 12 NOVEMBER 2024 P22 Q4\u003cbr\u003eQUESTION 13 MAY 2025 P22 Q4\u003cbr\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eCHAPTER 19 MARGINAL COSTING - DECISION MAKING\u003c\/strong\u003e\u003cbr\u003eQUESTION 1 MAY 2017 P22 Q4\u003cbr\u003eQUESTION 2 NOVEMBER 2017 P22 Q4\u003cbr\u003eQUESTION 3 MAY 2018 P21 Q4\u003cbr\u003eQUESTION 4 NOVEMBER 2018 P22 Q4\u003cbr\u003eQUESTION 5 MAY 2019 P21 Q4\u003cbr\u003eQUESTION 6 MAY 2019 P23 Q4\u003cbr\u003eQUESTION 7 NOVEMBER 2019 P21 Q4 (F)\u003cbr\u003eQUESTION 8 MAY 2020 P21 Q4 (E \u0026amp; F)\u003cbr\u003eQUESTION 9 MAY 2020 P22 Q4\u003cbr\u003eQUESTION 10 NOVEMBER 2020 P21 Q4 (E \u0026amp; F)\u003cbr\u003eQUESTION 11 MAY 2021 P21 Q4 (F \u0026amp; G)\u003cbr\u003eQUESTION 12 MAY 2021 P22 Q4 (F \u0026amp; G)\u003cbr\u003eQUESTION 13 MAY 2021 P23 Q4 (E \u0026amp; F)\u003cbr\u003eQUESTION 14 NOVEMBER 2021 P23 Q4\u003cbr\u003eQUESTION 15 MAY 2022 P21 Q4\u003cbr\u003eQUESTION 16 MAY 2022 P22 Q4 (G \u0026amp; H)\u003cbr\u003eQUESTION 17 MAY 2023 P21 Q4 (E TO G)\u003cbr\u003eQUESTION 18 MAY 2023 P22 Q4 (E, F \u0026amp; G)\u003cbr\u003eQUESTION 19 NOVEMBER 2023 P22 Q4 (D TO F)\u003cbr\u003eQUESTION 20 NOVEMBER 2023 P23 Q4\u003cbr\u003eQUESTION 21 MAY 2024 P21 Q4\u003cbr\u003eQUESTION 22 MAY 2024 P22 Q4\u003cbr\u003eQUESTION 23 NOVEMEBER 2024 P23 Q4\u003cbr\u003eQUESTION 24 NOVEMEBER 2025 P21 Q4 (E TO G)\u003cbr\u003eQUESTION 25 NOVEMEBER 2025 P22 Q4 (D TO F)\u003cbr\u003eQUESTION 26 NOVEMEBER 2025 P23 Q4 (F \u0026amp; G)\u003cstrong\u003e\u003cbr\u003eSOLUTIONS\u003c\/strong\u003e\u003cbr\u003eQUESTION 1 MAY 2017 P22 Q4\u003cbr\u003eQUESTION 2 NOVEMBER 2017 P22 Q4\u003cbr\u003eQUESTION 3 MAY 2018 P21 Q4\u003cbr\u003eQUESTION 4 NOVEMBER 2018 P22 Q4\u003cbr\u003eQUESTION 5 MAY 2019 P21 Q4\u003cbr\u003eQUESTION 6 MAY 2019 P23 Q4\u003cbr\u003eQUESTION 7 NOVEMBER 2019 P21 Q4 (F)\u003cbr\u003eQUESTION 8 MAY 2020 P21 Q4 (E \u0026amp; F)\u003cbr\u003eQUESTION 9 MAY 2020 P22 Q4\u003cbr\u003eQUESTION 10 NOVEMBER 2020 P21 Q4 (E \u0026amp; F)\u003cbr\u003eQUESTION 11 MAY 2021 P21 Q4 (F \u0026amp; G)\u003cbr\u003eQUESTION 12 MAY 2021 P22 Q4 (F \u0026amp; G)\u003cbr\u003eQUESTION 13 MAY 2021 P23 Q4 (E \u0026amp; F)\u003cbr\u003eQUESTION 14 NOVEMBER 2021 P23 Q4\u003cbr\u003eQUESTION 15 MAY 2022 P21 Q4\u003cbr\u003eQUESTION 16 MAY 2022 P22 Q4 (G \u0026amp; H)\u003cbr\u003eQUESTION 17 MAY 2023 P21 Q4 (E TO G)\u003cbr\u003eQUESTION 18 MAY 2023 P22 Q4 (E, F \u0026amp; G)\u003cbr\u003eQUESTION 19 NOVEMBER 2023 P22 Q4 (D TO F)\u003cbr\u003eQUESTION 20 NOVEMBER 2023 P23 Q4\u003cbr\u003eQUESTION 21 MAY 2024 P21 Q4\u003cbr\u003eQUESTION 22 MAY 2024 P22 Q4\u003cbr\u003eQUESTION 23 NOVEMEBER 2024 P23 Q4\u003cbr\u003eQUESTION 24 NOVEMEBER 2025 P21 Q4 (E TO G)\u003cbr\u003eQUESTION 25 NOVEMEBER 2025 P22 Q4 (D TO F)\u003cbr\u003eQUESTION 26 NOVEMEBER 2025 P23 Q4 (F \u0026amp; G)\u003cbr\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003e\u003cstrong\u003eCHAPTER 20 LIMITING FACTORS IN MARGINAL COSTING  \u003c\/strong\u003e\u003c\/strong\u003e\u003cbr\u003eQUESTION 1 MAY 2017 P23 Q4 (A TO F)\u003cbr\u003eQUESTION 2 NOVEMBER 2017 P23 Q4\u003cbr\u003eQUESTION 3 MAY 2020 P23 Q4 (F \u0026amp; G)\u003cbr\u003eQUESTION 4 NOVEMBER 2020 P23 Q4\u003cbr\u003eQUESTION 5 NOVEMBER 2021 P21 Q4\u003cstrong\u003e\u003cbr\u003e\u003c\/strong\u003eQUESTION 6 NOVEMBER 2022 P21 Q4 (A TO E)\u003cstrong\u003e\u003cbr\u003eSOLUTION\u003c\/strong\u003e\u003cbr\u003eQUESTION 1 MAY 2017 P23 Q4 (A TO F)\u003cbr\u003eQUESTION 2 NOVEMBER 2017 P23 Q4\u003cbr\u003eQUESTION 3 MAY 2020 P23 Q4 (F \u0026amp; G)\u003cbr\u003eQUESTION 4 NOVEMBER 2020 P23 Q4\u003cbr\u003eQUESTION 5 NOVEMBER 2021 P21 Q4\u003cstrong\u003e\u003cbr\u003e\u003c\/strong\u003eQUESTION 6 NOVEMBER 2022 P21 Q4 (A TO E)\u003cbr\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eCHAPTER 21 MARGINAL \u0026amp; ABSORPTION COSTING\u003c\/strong\u003e\u003cstrong\u003e PROFIT STATEMENTS\u003c\/strong\u003e\u003cbr\u003eQUESTION 1 NOVEMBER 2020 P22 Q4 (C TO F)\u003cbr\u003eQUESTION 2 NOVEMBER 2023 P21 Q4 (A TO D)\u003cbr\u003eQUESTION 3 NOVEMBER 2025 P22 Q4 (B \u0026amp; C)\u003cbr\u003eQUESTION 4 NOVEMBER 2025 P23 Q4 (A)\u003cbr\u003e\u003cstrong\u003eSOLUTION\u003c\/strong\u003e\u003cbr\u003eQUESTION 1 NOVEMBER 2020 P22 Q4 (C TO F)\u003cbr\u003eQUESTION 2 NOVEMBER 2023 P21 Q4 (A TO D)\u003cbr\u003eQUESTION 3 NOVEMBER 2025 P22 Q4 (B \u0026amp; C)\u003cbr\u003eQUESTION 4 NOVEMBER 2025 P23 Q4 (A) \u003c\/p\u003e\n\u003cpre\u003e\u003c\/pre\u003e\n\u003cpre\u003e\u003c\/pre\u003e","brand":"Read \u0026 Write","offers":[{"title":"Default Title","offer_id":47408476848373,"sku":"SKU-5","price":2020.0,"currency_code":"PKR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0780\/4233\/3429\/files\/112.png?v=1787051612"},{"product_id":"accounting-a2-level-p-3-topical-yearly","title":"113 Accounting A2 Level Paper-3 Topical Worked Solutions","description":"\u003cp\u003e\u003c\/p\u003e\u003ch2\u003eAccounting A level Past Papers\u003c\/h2\u003e\u003cbr\u003e\u003cul\u003e\n\u003cbr\u003e \t\u003cli\u003eAll variants\u003c\/li\u003e\n\u003cbr\u003e \t\u003cli\u003eTopical worked solutions\u003c\/li\u003e\n\u003cbr\u003e \t\u003cli\u003eTable of content to track questions on topical and yearly basis\u003c\/li\u003e\n\u003cbr\u003e \t\u003cli\u003eQuestions are set from old to new\u003c\/li\u003e\n\u003cbr\u003e \t\u003cli\u003eDetailed answer given separately\u003c\/li\u003e\n\u003cbr\u003e\n\u003c\/ul\u003e\u003cbr\u003e\u003ch2\u003e\u003cstrong\u003eTABLE OF CONTENTS\u003c\/strong\u003e\u003c\/h2\u003e\u003cbr\u003e\u003cstrong\u003eCHAPTER 1 PARTNERSHIP CHANGES\u003c\/strong\u003e\u003cbr\u003eQUESTION 1 NOVEMBER 2014 P21 Q2\u003cbr\u003eQUESTION 2 NOVEMBER 2014 P22 Q2\u003cbr\u003eQUESTION 3 MAY 2015 P22 Q2 (A TO C)\u003cbr\u003eQUESTION 4 NOVEMBER 2015 P21 Q2 (A TO D)\u003cbr\u003eQUESTION 5 SPECIMEN 2016 P2:Q3\u003cbr\u003eQUESTION 6 MAY 2016 P22 Q2\u003cbr\u003eQUESTION 7 NOVEMBER 2016 P21 Q1 (A TO D)\u003cbr\u003eQUESTION 8 NOVEMBER 2016 P22 Q1\u003cbr\u003eQUESTION 9 NOVEMBER 2016 P23 Q2\u003cbr\u003eQUESTION 10 MAY 2017 P22 Q3\u003cbr\u003eQUESTION 11 MAY 2017 P23 Q1\u003cbr\u003eQUESTION 12 NOVEMBER 2017 P23 Q3\u003cbr\u003eQUESTION 13 MAY 2018 P21 Q1 (E)\u003cbr\u003eQUESTION 14 NOVEMBER 2018 P21 Q3\u003cbr\u003eQUESTION 15 NOVEMBER 2018 P22 Q2\u003cbr\u003eQUESTION 16 NOVEMBER 2019 P21 Q3\u003cbr\u003eQUESTION 17 NOVEMBER 2019 P22 Q3\u003cbr\u003eQUESTION 18 MAY 2021 P21 Q2\u003cbr\u003eQUESTION 19 NOVEMBER 2021 P23 Q2\u003cbr\u003eQUESTION 20 MAY 2020 P21 Q3\u003cbr\u003eQUESTION 21 NOVEMBER 2022 P23 Q2\u003cbr\u003eQUESTION 22 NOVEMBER 2024 P31 Q1\u003cbr\u003eQUESTION 23 NOVEMBER 2024 P32 Q2\u003cbr\u003eQUESTION 24 MAY 2025 P32 Q3\u003cbr\u003e\u003cstrong\u003eSOLUTION\u003c\/strong\u003e\u003cbr\u003eQUESTION 1 NOVEMBER 2014 P21 Q2\u003cbr\u003eQUESTION 2 NOVEMBER 2014 P22 Q2\u003cbr\u003eQUESTION 3 MAY 2015 P22 Q2 (A TO C)\u003cbr\u003eQUESTION 4 NOVEMBER 2015 P21 Q2 (A TO D)\u003cbr\u003eQUESTION 5 SPECIMEN 2016 P2:Q3\u003cbr\u003eQUESTION 6 MAY 2016 P22 Q2\u003cbr\u003eQUESTION 7 NOVEMBER 2016 P21 Q1 (A TO D)\u003cbr\u003eQUESTION 8 NOVEMBER 2016 P22 Q1\u003cbr\u003eQUESTION 9 NOVEMBER 2016 P23 Q2\u003cbr\u003eQUESTION 10 MAY 2017 P22 Q3\u003cbr\u003eQUESTION 11 MAY 2017 P23 Q1\u003cbr\u003eQUESTION 12 NOVEMBER 2017 P23 Q3\u003cbr\u003eQUESTION 13 MAY 2018 P21 Q1 (E)\u003cbr\u003eQUESTION 14 NOVEMBER 2018 P21 Q3\u003cbr\u003eQUESTION 15 NOVEMBER 2018 P22 Q2\u003cbr\u003eQUESTION 16 NOVEMBER 2019 P21 Q3\u003cbr\u003eQUESTION 17 NOVEMBER 2019 P22 Q3\u003cbr\u003eQUESTION 18 MAY 2021 P21 Q2\u003cbr\u003eQUESTION 19 NOVEMBER 2021 P23 Q2\u003cbr\u003eQUESTION 20 MAY 2020 P21 Q3\u003cbr\u003eQUESTION 21 NOVEMBER 2022 P23 Q2\u003cbr\u003eQUESTION 22 NOVEMBER 2024 P31 Q1\u003cbr\u003eQUESTION 23 NOVEMBER 2024 P32 Q2\u003cbr\u003eQUESTION 24 MAY 2025 P32 Q3\n\u003cp\u003e\u003cstrong\u003eUNIT 2 BUSINESS MERGERS\u003cbr\u003e\u003c\/strong\u003eQUESTION 1 NOVEMBER 2017 P31 Q4 (E \u0026amp; F)\u003cbr\u003eQUESTION 2 MAY 2018 P32 Q4\u003cbr\u003eQUESTION 3 MAY 2019 P31 \u0026amp; 33 Q2 (A TO D)\u003cbr\u003eQUESTION 4 NOVEMBER 2019 P32 Q3\u003cbr\u003eQUESTION 5 MAY 2020 P32 Q2\u003cbr\u003eQUESTION 6 NOVEMBER 2020 P32 Q3 (A TO C)\u003cbr\u003eQUESTION 7 MAY 2021 P31 Q3 (B TO F)\u003cbr\u003eQUESTION 8 NOVEMBER 2022 P33 Q3\u003cbr\u003eQUESTION 9 MAY 2024 P32 Q3\u003cbr\u003e\u003cstrong\u003eSOLUTION\u003cbr\u003e\u003c\/strong\u003eQUESTION 1 NOVEMBER 2017 P31 Q4 (E \u0026amp; F)\u003cbr\u003eQUESTION 2 MAY 2018 P32 Q4\u003cbr\u003eQUESTION 3 MAY 2019 P31 \u0026amp; 33 Q2 (A TO D)\u003cbr\u003eQUESTION 4 NOVEMBER 2019 P32 Q3\u003cbr\u003eQUESTION 5 MAY 2020 P32 Q2\u003cbr\u003eQUESTION 6 NOVEMBER 2020 P32 Q3 (A TO C)\u003cbr\u003eQUESTION 7 MAY 2021 P31 Q3 (B TO F)\u003cbr\u003eQUESTION 8 NOVEMBER 2022 P33 Q3\u003cbr\u003eQUESTION 9 MAY 2024 P32 Q3\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eCHAPTER 3A DISSOLUTION OF PARTNERSHIPS\u003c\/strong\u003e\u003cbr\u003eQUESTION 1 NOVEMBER 2014 P41 Q1 (A TO C)\u003cbr\u003eQUESTION 2 MAY 2016 P21 Q3, MAY 2016 P23 Q3\u003cbr\u003eQUESTION 3 MAY 2017 P21 Q2\u003cbr\u003eQUESTION 4 NOVEMBER 2018 P23 Q2\u003cbr\u003eQUESTION 5 MAY 2019 P23 Q2\u003cbr\u003eQUESTION 6 MAY 2020 P22 Q3\u003cbr\u003eQUESTION 7 NOVEMBER 2020 P22 Q3\u003cbr\u003eQUESTION 8 MAY 2021 P23 Q3\u003cbr\u003e\u003cstrong\u003eSOLUTION \u003c\/strong\u003e\u003cbr\u003eQUESTION 1 NOVEMBER 2014 P41 Q1 (A TO C)\u003cbr\u003eQUESTION 2 MAY 2016 P21 Q3, MAY 2016 P23 Q3\u003cbr\u003eQUESTION 3 MAY 2017 P21 Q2\u003cbr\u003eQUESTION 4 NOVEMBER 2018 P23 Q2\u003cbr\u003eQUESTION 5 MAY 2019 P23 Q2\u003cbr\u003eQUESTION 6 MAY 2020 P22 Q3\u003cbr\u003eQUESTION 7 NOVEMBER 2020 P22 Q3\u003cbr\u003eQUESTION 8 MAY 2021 P23 Q3\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eCHAPTER 3B SALE OF BUSINESS\u003c\/strong\u003e\u003cbr\u003eQUESTION 1 SPECIMEN 2016 P3 Q1\u003cbr\u003eQUESTION 2 MAY 2016 P32 Q3\u003cbr\u003eQUESTION 3 NOVEMBER 2017 P33 Q2\u003cbr\u003eQUESTION 4 NOVEMBER 2017 P31 Q4 (A TO D)\u003cbr\u003eQUESTION 5 NOVEMBER 2019 P31 Q4\u003cbr\u003eQUESTION 6 MAY 2020 P31 \u0026amp; 33 Q3\u003cbr\u003eQUESTION 7 MAY 2021 P32 Q1\u003cbr\u003eQUESTION 8 MAY 2022 P32 Q4 (A \u0026amp; B)\u003cbr\u003eQUESTION 9 NOVEMBER 2022 P32 Q2\u003cbr\u003eQUESTION 10 MAY 2023 P31 Q1\u003cbr\u003eQUESTION 11 MAY 2023 P32 Q3 (B \u0026amp; C)\u003cbr\u003eQUESTION 12 NOVEMBER 2023 P31 Q2 (B)\u003cbr\u003e\u003cstrong\u003eSOLUTION  \u003c\/strong\u003e\u003cbr\u003eQUESTION 1 SPECIMEN 2016 P3 Q1\u003cbr\u003eQUESTION 2 MAY 2016 P32 Q3\u003cbr\u003eQUESTION 3 NOVEMBER 2017 P33 Q2\u003cbr\u003eQUESTION 4 NOVEMBER 2017 P31 Q4 (A TO D)\u003cbr\u003eQUESTION 5 NOVEMBER 2019 P31 Q4\u003cbr\u003eQUESTION 6 MAY 2020 P31 \u0026amp; 33 Q3\u003cbr\u003eQUESTION 7 MAY 2021 P32 Q1\u003cbr\u003eQUESTION 8 MAY 2022 P32 Q4 (A \u0026amp; B)\u003cbr\u003eQUESTION 9 NOVEMBER 2022 P32 Q2\u003cbr\u003eQUESTION 10 MAY 2023 P31 Q1\u003cbr\u003eQUESTION 11 MAY 2023 P32 Q3 (B \u0026amp; C)\u003cbr\u003eQUESTION 12 NOVEMBER 2023 P31 Q2 (B)\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eCHAPTER 4 BUSINESS ACQUISITIONS\u003c\/strong\u003e\u003cbr\u003eQUESTION 1 NOVEMBER 2016 P32 Q3\u003cbr\u003eQUESTION 2 MAY 2017 P32 Q4\u003cbr\u003eQUESTION 3 NOVEMBER 2018 P31 Q2\u003cbr\u003eQUESTION 4 NOVEMBER 2019 P33 Q3\u003cbr\u003eQUESTION 5 NOVEMBER 2020 P31 Q2 (C \u0026amp; D)\u003cbr\u003eQUESTION 6 NOVEMBER 2020 P33 Q3\u003cbr\u003eQUESTION 7 NOVEMBER 2021 P31 Q3\u003cbr\u003eQUESTION 8 MAY 2022 P32 Q4 (C TO F)\u003cbr\u003eQUESTION 9 MAY 2023 P32 Q3 (A,D \u0026amp; E)\u003cbr\u003eQUESTION 10 NOVEMBER 2023 P31 Q2 (C)\u003cbr\u003eQUESTION 11 NOVEMBER 2024 P33 Q1\u003cbr\u003e\u003cstrong\u003eSOLUTION\u003c\/strong\u003e\u003cbr\u003eQUESTION 1 NOVEMBER 2016 P32 Q3\u003cbr\u003eQUESTION 2 MAY 2017 P32 Q4\u003cbr\u003eQUESTION 3 NOVEMBER 2018 P31 Q2\u003cbr\u003eQUESTION 4 NOVEMBER 2019 P33 Q3\u003cbr\u003eQUESTION 5 NOVEMBER 2020 P31 Q2 (C \u0026amp; D)\u003cbr\u003eQUESTION 6 NOVEMBER 2020 P33 Q3\u003cbr\u003eQUESTION 7 NOVEMBER 2021 P31 Q3\u003cbr\u003eQUESTION 8 MAY 2022 P32 Q4 (C TO F)\u003cbr\u003eQUESTION 9 MAY 2023 P32 Q3 (A,D \u0026amp; E)\u003cbr\u003eQUESTION 10 NOVEMBER 2023 P31 Q2 (C)\u003cbr\u003eQUESTION 11 NOVEMBER 2024 P33 Q1\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eCHAPTER 5 LIMITED COMPANIES - SHARES \u0026amp; DEBENTURES\u003c\/strong\u003e\u003cbr\u003eQUESTION 1 NOVEMBER 2014 P42 Q1 (A TO D)QUESTION 2 MAY 2015 P43 Q2 (C)\u003cbr\u003eQUESTION 3 SPECIMEN 2016 P3 Q3 (A TO C)\u003cbr\u003eQUESTION 4 NOVEMBER 2017 P32 Q2\u003cbr\u003eQUESTION 5 NOVEMBER 2017 P33 Q4\u003cbr\u003eQUESTION 6 NOVEMBER 2018 P33 Q4 (A)\u003cbr\u003eQUESTION 7 MAY 2020 P32 Q4 (C)\u003cbr\u003eQUESTION 8 MAY 2020 P32 Q2 (C)\u003cbr\u003eQUESTION 9 NOVEMBER 2023 P32 Q3 (C)\u003cbr\u003e\u003cstrong\u003eSOLUTIONS\u003cbr\u003e\u003c\/strong\u003eQUESTION 1 NOVEMBER 2014 P42 Q1 (A TO D)\u003cbr\u003eQUESTION 2 MAY 2015 P43 Q2 (C)\u003cbr\u003eQUESTION 3 SPECIMEN 2016 P3 Q3 (A TO C)\u003cbr\u003eQUESTION 4 NOVEMBER 2017 P32 Q2\u003cbr\u003eQUESTION 5 NOVEMBER 2017 P33 Q4\u003cbr\u003eQUESTION 6 NOVEMBER 2018 P33 Q4 (A)\u003cbr\u003eQUESTION 7 MAY 2020 P32 Q4 (C)\u003cbr\u003eQUESTION 8 MAY 2020 P32 Q2 (C)\u003cbr\u003eQUESTION 9 NOVEMBER 2023 P32 Q3 (C)\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eCHAPTER 6 LIMITED COMPANIES - FINANCIAL STATEMENTS \u003c\/strong\u003e\u003cbr\u003eQUESTION 1 NOVEMBER 2014 P43 Q1(A \u0026amp; B)\u003cbr\u003eQUESTION 2 MAY 2015 P41 \u0026amp; P42 Q3(E \u0026amp; F)\u003cbr\u003eQUESTION 3 NOVEMBER 2015 P41 Q1 (A \u0026amp; B)\u003cbr\u003eQUESTION 4 NOVEMBER 2015 P43 Q1(A \u0026amp; B)\u003cbr\u003eQUESTION 5 MAY 2016 P31 Q3 (A TO C)\u003cbr\u003eQUESTION 6 NOVEMBER 2016 P31 Q4 (A TO C)\u003cbr\u003eQUESTION 7 MAY 2017 P31 \u0026amp; P33 Q1\u003cbr\u003eQUESTION 8 MAY 2018 P31 \u0026amp; P33 Q2\u003cbr\u003eQUESTION 9 MAY 2018 P32 Q2 (A \u0026amp; B)\u003cbr\u003eQUESTION 10 NOVEMBER 2018 P31 Q3 (B TO D)\u003cbr\u003eQUESTION 11 NOVEMBER 2018 P31 Q4 (D \u0026amp; E)\u003cbr\u003eQUESTION 12 NOVEMBER 2018 P32 Q2 (A \u0026amp; B)\u003cbr\u003eQUESTION 13 NOVEMBER 2018 P33 Q2\u003cbr\u003eQUESTION 14 NOVEMBER 2018 P33 Q4 (B TO D)\u003cbr\u003eQUESTION 15 MAY 2019 P31 \u0026amp; 33 Q1\u003cbr\u003eQUESTION 16 NOVEMBER 2019 P31 Q2 (B TO D)\u003cbr\u003eQUESTION 17 NOVEMBER 2019 P32 Q1\u003cbr\u003eQUESTION 18 NOVEMBER 2019 P33 Q4 (C \u0026amp; D)\u003cbr\u003eQUESTION 19 NOVEMBER 2020 P31 Q2 (A \u0026amp; B)\u003cbr\u003eQUESTION 20 NOVEMBER 2020 P33 Q1\u003cbr\u003eQUESTION 21 MAY 2021 P32 Q2\u003cbr\u003eQUESTION 22 NOVEMBER 2021 P32 Q1\u003cbr\u003eQUESTION 23 NOVEMBER 2022 P31 Q2\u003cbr\u003eQUESTION 24 NOVEMBER 2023 P33 Q1\u003cbr\u003eQUESTION 25 MAY 2024 P31, MAY 2024 P33 Q3\u003cbr\u003eQUESTION 26 MAY 2024 P32 Q2\u003cbr\u003eQUESTION 27 NOVEMBER 2024 P31 Q2 (A \u0026amp; B)\u003cbr\u003e\u003cstrong\u003eSOLUTION\u003c\/strong\u003e\u003cbr\u003eQUESTION 1 NOVEMBER 2014 P43 Q1(A \u0026amp; B)\u003cbr\u003eQUESTION 2 MAY 2015 P41 \u0026amp; P42 Q3(E \u0026amp; F)\u003cbr\u003eQUESTION 3 NOVEMBER 2015 P41 Q1 (A \u0026amp; B)\u003cbr\u003eQUESTION 4 NOVEMBER 2015 P43 Q1(A \u0026amp; B)\u003cbr\u003eQUESTION 5 MAY 2016 P31 Q3 (A TO C)\u003cbr\u003eQUESTION 6 NOVEMBER 2016 P31 Q4 (A TO C)\u003cbr\u003eQUESTION 7 MAY 2017 P31 \u0026amp; P33 Q1\u003cbr\u003eQUESTION 8 MAY 2018 P31 \u0026amp; P33 Q2\u003cbr\u003eQUESTION 9 MAY 2018 P32 Q2 (A \u0026amp; B)\u003cbr\u003eQUESTION 10 NOVEMBER 2018 P31 Q3 (B TO D)\u003cbr\u003eQUESTION 11 NOVEMBER 2018 P31 Q4 (D \u0026amp; E)\u003cbr\u003eQUESTION 12 NOVEMBER 2018 P32 Q2 (A \u0026amp; B)\u003cbr\u003eQUESTION 13 NOVEMBER 2018 P33 Q2\u003cbr\u003eQUESTION 14 NOVEMBER 2018 P33 Q4 (B TO D)\u003cbr\u003eQUESTION 15 MAY 2019 P31 \u0026amp; 33 Q1\u003cbr\u003eQUESTION 16 NOVEMBER 2019 P31 Q2 (B TO D)\u003cbr\u003eQUESTION 17 NOVEMBER 2019 P32 Q1\u003cbr\u003eQUESTION 18 NOVEMBER 2019 P33 Q4 (C \u0026amp; D)\u003cbr\u003eQUESTION 19 NOVEMBER 2020 P31 Q2 (A \u0026amp; B)\u003cbr\u003eQUESTION 20 NOVEMBER 2020 P33 Q1\u003cbr\u003eQUESTION 21 MAY 2021 P32 Q2\u003cbr\u003eQUESTION 22 NOVEMBER 2021 P32 Q1\u003cbr\u003eQUESTION 23 NOVEMBER 2022 P31 Q2\u003cbr\u003eQUESTION 24 NOVEMBER 2023 P33 Q1\u003cbr\u003eQUESTION 25 MAY 2024 P31, MAY 2024 P33 Q3\u003cbr\u003eQUESTION 26 MAY 2024 P32 Q2\u003cbr\u003eQUESTION 27 NOVEMBER 2024 P31 Q2 (A \u0026amp; B)\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eCHAPTER 7 STATEMENTS OF CASH FLOWS \u003c\/strong\u003e\u003cbr\u003eQUESTION 1 NOVEMBER 2014 P43 Q3 (C \u0026amp; D)\u003cbr\u003eQUESTION 2 MAY 2015 P43 Q1 (A TO C)\u003cbr\u003eQUESTION 3 NOVEMBER 2016 P31 Q2 (A TO D)\u003cbr\u003eQUESTION 4 NOVEMBER 2019 P32 Q4 (A TO C)\u003cbr\u003eQUESTION 5 MAY 2020 P31 \u0026amp; 33 Q1\u003cbr\u003eQUESTION 6 MAY 2020 P32 Q1\u003cbr\u003eQUESTION 7 NOVEMBER 2020 P32 Q2\u003cbr\u003eQUESTION 8 NOVEMBER 2020 P33 Q4\u003cbr\u003eQUESTION 9 NOVEMBER 2021 P31 Q1\u003cbr\u003eQUESTION 10 NOVEMBER 2022 P33 Q4\u003cbr\u003eQUESTION 11 MAY 2023 P32 Q2\u003cbr\u003eQUESTION 12 NOVEMBER 2023 P31 Q3\u003cbr\u003eQUESTION 13 NOVEMBER 2023 P32 Q3 (A)\u003cbr\u003eQUESTION 14 NOVEMBER 2024 P33 Q3 (A \u0026amp; B)\u003cbr\u003eQUESTION 15 MAY 2025 P31 Q3, MAY 2025 P33 Q3\u003cstrong\u003e\u003cbr\u003eSOLUTION \u003c\/strong\u003e\u003cbr\u003eQUESTION 1 NOVEMBER 2014 P43 Q3 (C \u0026amp; D)\u003cbr\u003eQUESTION 2 MAY 2015 P43 Q1 (A TO C)\u003cbr\u003eQUESTION 3 NOVEMBER 2016 P31 Q2 (A TO D)\u003cbr\u003eQUESTION 4 NOVEMBER 2019 P32 Q4 (A TO C)\u003cbr\u003eQUESTION 5 MAY 2020 P31 \u0026amp; 33 Q1\u003cbr\u003eQUESTION 6 MAY 2020 P32 Q1\u003cbr\u003eQUESTION 7 NOVEMBER 2020 P32 Q2\u003cbr\u003eQUESTION 8 NOVEMBER 2020 P33 Q4\u003cbr\u003eQUESTION 9 NOVEMBER 2021 P31 Q1\u003cbr\u003eQUESTION 10 NOVEMBER 2022 P33 Q4\u003cbr\u003eQUESTION 11 MAY 2023 P32 Q2\u003cbr\u003eQUESTION 12 NOVEMBER 2023 P31 Q3\u003cbr\u003eQUESTION 13 NOVEMBER 2023 P32 Q3 (A)\u003cbr\u003eQUESTION 14 NOVEMBER 2024 P33 Q3 (A \u0026amp; B)\u003cbr\u003eQUESTION 15 MAY 2025 P31 Q3, MAY 2025 P33 Q3\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eCHAPTER 8 INTERNATIONAL ACCOUNTING STANDARDS \u003c\/strong\u003e\u003cbr\u003eQUESTION 1 NOVEMBER 2014 P41 Q1(D \u0026amp; E)\u003cbr\u003eQUESTION 2 NOVEMBER 2014 P42 Q1 (E)\u003cbr\u003eQUESTION 3 NOVEMBER 2014 P42 Q2 (G)\u003cbr\u003eQUESTION 4 NOVEMBER 2014 P43 Q3 (E)\u003cbr\u003eQUESTION 5 MAY 2015 P43 Q1 (D)\u003cbr\u003eQUESTION 6 NOVEMBER 2015 P41 Q1 (C)\u003cbr\u003eQUESTION 7 NOVEMBER 2015 P42 Q2 (B \u0026amp; C)\u003cbr\u003eQUESTION 8 NOVEMBER 2015 P43 Q1(C TO E)\u003cbr\u003eQUESTION 9 NOVEMBER 2016 P31 Q2 (E)\u003cbr\u003eQUESTION 10 NOVEMBER 2016 P31 Q4 (D \u0026amp; E)\u003cbr\u003eQUESTION 11 NOVEMBER 2016 P33 Q3 (D)\u003cbr\u003eQUESTION 12 MAY 2017 P31 \u0026amp; P33 Q2 (A, B \u0026amp; E)\u003cbr\u003eQUESTION 13 MAY 2017 P32 Q3 (A, C \u0026amp; D)\u003cbr\u003eQUESTION 14 MAY 2018 P31 \u0026amp; P33 Q3 (B TO D)\u003cbr\u003eQUESTION 15 MAY 2018 P32 Q2 (C \u0026amp; D)\u003cbr\u003eQUESTION 16 MAY 2019 P32 Q3 (B TO E)\u003cbr\u003eQUESTION 17 NOVEMBER 2019 P31 Q2 (E \u0026amp; F)\u003cbr\u003eQUESTION 18 MAY 2020 P31 \u0026amp; 33 Q4 (C TO E)\u003cbr\u003eQUESTION 19 MAY 2020 P32 Q4 (D \u0026amp; E)\u003cbr\u003eQUESTION 20 MAY 2021 P32 Q4 (B 7 C)\u003cbr\u003eQUESTION 21 NOVEMBER 2021 P31 Q2 (B \u0026amp; C)\u003cbr\u003eQUESTION 22 NOVEMBER 2021 P33 Q4\u003cbr\u003eQUESTION 23 MAY 2022 P31 Q2\u003cbr\u003eQUESTION 24 MAY 2022 P32 Q2 (A,B \u0026amp; D)\u003cbr\u003eQUESTION 25 NOVEMBER 2022 P32 Q3\u003cbr\u003eQUESTION 26 NOVEMBER 2023 P31 Q1 (A)\u003cbr\u003eQUESTION 27 NOVEMBER 2024 P33 Q3 (C TO E)\u003cbr\u003eQUESTION 28 MAY 2025 P32 Q2\u003cbr\u003e\u003cstrong\u003eSOLUTION\u003c\/strong\u003e\u003cbr\u003eQUESTION 1 NOVEMBER 2014 P41 Q1(D \u0026amp; E)\u003cbr\u003eQUESTION 2 NOVEMBER 2014 P42 Q1 (E)\u003cbr\u003eQUESTION 3 NOVEMBER 2014 P42 Q2 (G)\u003cbr\u003eQUESTION 4 NOVEMBER 2014 P43 Q3 (E)\u003cbr\u003eQUESTION 5 MAY 2015 P43 Q1 (D)\u003cbr\u003eQUESTION 6 NOVEMBER 2015 P41 Q1 (C)\u003cbr\u003eQUESTION 7 NOVEMBER 2015 P42 Q2 (B \u0026amp; C)\u003cbr\u003eQUESTION 8 NOVEMBER 2015 P43 Q1(C TO E)\u003cbr\u003eQUESTION 9 NOVEMBER 2016 P31 Q2 (E)\u003cbr\u003eQUESTION 10 NOVEMBER 2016 P31 Q4 (D \u0026amp; E)\u003cbr\u003eQUESTION 11 NOVEMBER 2016 P33 Q3 (D)\u003cbr\u003eQUESTION 12 MAY 2017 P31 \u0026amp; P33 Q2 (A, B \u0026amp; E)\u003cbr\u003eQUESTION 13 MAY 2017 P32 Q3 (A, C \u0026amp; D)\u003cbr\u003eQUESTION 14 MAY 2018 P31 \u0026amp; P33 Q3 (B TO D)\u003cbr\u003eQUESTION 15 MAY 2018 P32 Q2 (C \u0026amp; D)\u003cbr\u003eQUESTION 16 MAY 2019 P32 Q3 (B TO E)\u003cbr\u003eQUESTION 17 NOVEMBER 2019 P31 Q2 (E \u0026amp; F)\u003cbr\u003eQUESTION 18 MAY 2020 P31 \u0026amp; 33 Q4 (C TO E)\u003cbr\u003eQUESTION 19 MAY 2020 P32 Q4 (D \u0026amp; E)\u003cbr\u003eQUESTION 20 MAY 2021 P32 Q4 (B 7 C)\u003cbr\u003eQUESTION 21 NOVEMBER 2021 P31 Q2 (B \u0026amp; C)\u003cbr\u003eQUESTION 22 NOVEMBER 2021 P33 Q4\u003cbr\u003eQUESTION 23 MAY 2022 P31 Q2\u003cbr\u003eQUESTION 24 MAY 2022 P32 Q2 (A,B \u0026amp; D)\u003cbr\u003eQUESTION 25 NOVEMBER 2022 P32 Q3\u003cbr\u003eQUESTION 26 NOVEMBER 2023 P31 Q1 (A)\u003cbr\u003eQUESTION 27 NOVEMBER 2024 P33 Q3 (C TO E)\u003cbr\u003eQUESTION 28 MAY 2025 P32 Q2\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eCHAPTER 9 AUDITING \u0026amp; STEWARDSHIP\u003c\/strong\u003e\u003cbr\u003eQUESTION 1 SPECIMEN 2016 P3 Q3 (D \u0026amp; E)\u003cbr\u003eQUESTION 2 NOVEMBER 2016 P32 Q4\u003cbr\u003eQUESTION 3 NOVEMBER 2016 P33 Q3 (A TO C \u0026amp; E)\u003cbr\u003eQUESTION 4 MAY 2017 P31 \u0026amp; P33 Q2 (C \u0026amp; D)\u003cbr\u003eQUESTION 5 MAY 2017 P32 Q3 (B \u0026amp; E)\u003cbr\u003eQUESTION 6 NOVEMBER 2017 P32 Q3\u003cbr\u003eQUESTION 7 MAY 2018 P31 \u0026amp; P33 Q3 (A)\u003cbr\u003eQUESTION 8 NOVEMBER 2018 P31 Q3 (A)\u003cbr\u003eQUESTION 9 MAY 2019 P32 Q3 (A)\u003cbr\u003eQUESTION 10 NOVEMBER 2019 P31 Q2 (A)\u003cbr\u003eQUESTION 11 NOVEMBER 2019 P33 Q4 (A \u0026amp; B)\u003cbr\u003eQUESTION 12 NOVEMBER 2020 P31 Q2 (E)\u003cbr\u003eQUESTION 13 MAY 2021 P32 Q4 (A \u0026amp; D)\u003cbr\u003eQUESTION 14 NOVEMBER 2022 P32 Q1 (E \u0026amp; F)\u003cbr\u003eQUESTION 15 MAY 2023 P31 Q3 (D)\u003cbr\u003eQUESTION 16 NOVEMBER 2023 P31 Q2 (A)\u003cbr\u003eQUESTION 17 NOVEMBER 2023 P33 Q1 (C)\u003cbr\u003eQUESTION 18 NOVEMBER 2023 P33 Q2 (E)\u003cbr\u003eQUESTION 19 MAY 2024 P31 Q2 (A), MAY 2024 P33 Q2 (A)\u003cbr\u003eQUESTION 20 MAY 2025 P32 Q1 (D)\u003cbr\u003e\u003cstrong\u003eSOLUTION \u003c\/strong\u003e\u003cbr\u003eQUESTION 1 SPECIMEN 2016 P3 Q3 (D \u0026amp; E)\u003cbr\u003eQUESTION 2 NOVEMBER 2016 P32 Q4\u003cbr\u003eQUESTION 3 NOVEMBER 2016 P33 Q3 (A TO C \u0026amp; E)\u003cbr\u003eQUESTION 4 MAY 2017 P31 \u0026amp; P33 Q2 (C \u0026amp; D)\u003cbr\u003eQUESTION 5 MAY 2017 P32 Q3 (B \u0026amp; E)\u003cbr\u003eQUESTION 6 NOVEMBER 2017 P32 Q3\u003cbr\u003eQUESTION 7 MAY 2018 P31 \u0026amp; P33 Q3 (A)\u003cbr\u003eQUESTION 8 NOVEMBER 2018 P31 Q3 (A)\u003cbr\u003eQUESTION 9 MAY 2019 P32 Q3 (A)\u003cbr\u003eQUESTION 10 NOVEMBER 2019 P31 Q2 (A)\u003cbr\u003eQUESTION 11 NOVEMBER 2019 P33 Q4 (A \u0026amp; B)\u003cbr\u003eQUESTION 12 NOVEMBER 2020 P31 Q2 (E)\u003cbr\u003eQUESTION 13 MAY 2021 P32 Q4 (A \u0026amp; D)\u003cbr\u003eQUESTION 14 NOVEMBER 2022 P32 Q1 (E \u0026amp; F)\u003cbr\u003eQUESTION 15 MAY 2023 P31 Q3 (D)\u003cbr\u003eQUESTION 16 NOVEMBER 2023 P31 Q2 (A)\u003cbr\u003eQUESTION 17 NOVEMBER 2023 P33 Q1 (C)\u003cbr\u003eQUESTION 18 NOVEMBER 2023 P33 Q2 (E)\u003cbr\u003eQUESTION 19 MAY 2024 P31 Q2 (A), MAY 2024 P33 Q2 (A)\u003cbr\u003eQUESTION 20 MAY 2025 P32 Q1 (D)\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eCHAPTER 1 ACCOUNTING RATIOS  \u003c\/strong\u003e\u003cbr\u003eQUESTION 1 NOVEMBER 2014 P41 Q2\u003cbr\u003eQUESTION 2 MAY 2015 P43 Q2 (D \u0026amp; E)\u003cbr\u003eQUESTION 3 SPECIMEN 2016 P3 Q4\u003cbr\u003eQUESTION 4 MAY 2016 P31 Q3(D)\u003cbr\u003eQUESTION 5 MAY 2016 P31 Q4\u003cbr\u003eQUESTION 6 MAY 2016 P32 Q4\u003cbr\u003eQUESTION 7 NOVEMBER 2016 P31 Q3\u003cbr\u003eQUESTION 8 MAY 2017 P31 \u0026amp; P33 Q4\u003cbr\u003eQUESTION 9 MAY 2017 P32 Q2\u003cbr\u003eQUESTION 10 NOVEMBER 2017 P31 Q3\u003cbr\u003eQUESTION 11 NOVEMBER 2017 P32 Q4\u003cbr\u003eQUESTION 12 MAY 2018 P32 Q1\u003cbr\u003eQUESTION 13 NOVEMBER 2018 P32 Q2 (C \u0026amp; D)\u003cbr\u003eQUESTION 14 NOVEMBER 2018 P32 Q4\u003cbr\u003eQUESTION 15 MAY 2019 P31 \u0026amp; 33 Q4\u003cbr\u003eQUESTION 16 MAY 2019 P32 Q2\u003cbr\u003eQUESTION 17 NOVEMBER 2019 P31 Q3\u003cbr\u003eQUESTION 18 MAY 2020 P31 \u0026amp; 33 Q4 (A \u0026amp; B)\u003cbr\u003eQUESTION 19 MAY 2020 P32 Q4 (A \u0026amp; B)\u003cbr\u003eQUESTION 20 NOVEMBER 2020 P31 Q4\u003cbr\u003eQUESTION 21 NOVEMBER 2020 P32 Q4\u003cbr\u003eQUESTION 22 MAY 2021 P31 Q2\u003cbr\u003eQUESTION 23 NOVEMBER 2021 P32 Q3\u003cbr\u003eQUESTION 24 NOVEMBER 2021 P33 Q2\u003cbr\u003eQUESTION 25 MAY 2022 P31 Q3\u003cbr\u003eQUESTION 26 MAY 2022 P32 Q3\u003cbr\u003eQUESTION 27 NOVEMBER 2022 P31 Q3\u003cbr\u003eQUESTION 28 NOVEMBER 2022 P33 Q2\u003cbr\u003eQUESTION 29 MAY 2023 P31 Q2\u003cbr\u003eQUESTION 30 NOVEMBER 2023 P31 Q1 (B TO D)\u003cbr\u003eQUESTION 31 NOVEMBER 2023 P32 Q3 (B)\u003cbr\u003eQUESTION 32 NOVEMBER 2023 P33 Q3\u003cbr\u003eQUESTION 33 MAY 2024 P31 Q2 (B \u0026amp; D), MAY 2024 P33 Q2 (B \u0026amp; D)\u003cbr\u003eQUESTION 34 NOVEMBER 2024 P32 Q3\u003cbr\u003eQUESTION 35 NOVMEBER 2024 P31 Q2 ( C TO F)\u003cbr\u003eQUESTION 36 MAY 2025 P31 Q2, MAY 2025 P33 Q2\u003cbr\u003e\u003cstrong\u003eSOLUTION \u003c\/strong\u003e\u003cbr\u003eQUESTION 1 NOVEMBER 2014 P41 Q2\u003cbr\u003eQUESTION 2 MAY 2015 P43 Q2 (D \u0026amp; E)\u003cbr\u003eQUESTION 3 SPECIMEN 2016 P3 Q4\u003cbr\u003eQUESTION 4 MAY 2016 P31 Q3(D)\u003cbr\u003eQUESTION 5 MAY 2016 P31 Q4\u003cbr\u003eQUESTION 6 MAY 2016 P32 Q4\u003cbr\u003eQUESTION 7 NOVEMBER 2016 P31 Q3\u003cbr\u003eQUESTION 8 MAY 2017 P31 \u0026amp; P33 Q4\u003cbr\u003eQUESTION 9 MAY 2017 P32 Q2\u003cbr\u003eQUESTION 10 NOVEMBER 2017 P31 Q3\u003cbr\u003eQUESTION 11 NOVEMBER 2017 P32 Q4\u003cbr\u003eQUESTION 12 MAY 2018 P32 Q1\u003cbr\u003eQUESTION 13 NOVEMBER 2018 P32 Q2 (C \u0026amp; D)\u003cbr\u003eQUESTION 14 NOVEMBER 2018 P32 Q4\u003cbr\u003eQUESTION 15 MAY 2019 P31 \u0026amp; 33 Q4\u003cbr\u003eQUESTION 16 MAY 2019 P32 Q2\u003cbr\u003eQUESTION 17 NOVEMBER 2019 P31 Q3\u003cbr\u003eQUESTION 18 MAY 2020 P31 \u0026amp; 33 Q4 (A \u0026amp; B)\u003cbr\u003eQUESTION 19 MAY 2020 P32 Q4 (A \u0026amp; B)\u003cbr\u003eQUESTION 20 NOVEMBER 2020 P31 Q4\u003cbr\u003eQUESTION 21 NOVEMBER 2020 P32 Q4\u003cbr\u003eQUESTION 22 MAY 2021 P31 Q2\u003cbr\u003eQUESTION 23 NOVEMBER 2021 P32 Q3\u003cbr\u003eQUESTION 24 NOVEMBER 2021 P33 Q2\u003cbr\u003eQUESTION 25 MAY 2022 P31 Q3\u003cbr\u003eQUESTION 26 MAY 2022 P32 Q3\u003cbr\u003eQUESTION 27 NOVEMBER 2022 P31 Q3\u003cbr\u003eQUESTION 28 NOVEMBER 2022 P33 Q2\u003cbr\u003eQUESTION 29 MAY 2023 P31 Q2\u003cbr\u003eQUESTION 30 NOVEMBER 2023 P31 Q1 (B TO D)\u003cbr\u003eQUESTION 31 NOVEMBER 2023 P32 Q3 (B)\u003cbr\u003eQUESTION 32 NOVEMBER 2023 P33 Q3\u003cbr\u003eQUESTION 33 MAY 2024 P31 Q2 (B \u0026amp; D), MAY 2024 P33 Q2 (B \u0026amp; D)\u003cbr\u003eQUESTION 34 NOVEMBER 2024 P32 Q3\u003cbr\u003eQUESTION 35 NOVMEBER 2024 P31 Q2 ( C TO F)\u003cbr\u003eQUESTION 36 MAY 2025 P31 Q2, MAY 2025 P33 Q2\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eCHAPTER 11 CLUBS \u0026amp; SOCIETIES \u003c\/strong\u003e\u003cbr\u003eQUESTION 1 MAY 2016 P31 Q1\u003cbr\u003eQUESTION 2 MAY 2016 P32 Q1 (A TO D)\u003cbr\u003eQUESTION 3 NOVEMBER 2016 P31 Q1\u003cbr\u003eQUESTION 4 NOVEMBER 2016 P32 Q1\u003cbr\u003eQUESTION 5 NOVEMBER 2016 P33 Q2\u003cbr\u003eQUESTION 6 NOVEMBER 2017 P31 Q2\u003cbr\u003eQUESTION 7 NOVEMBER 2017 P32 Q1\u003cbr\u003eQUESTION 8 NOVEMBER 2017 P33 Q1\u003cbr\u003eQUESTION 9 MAY 2018 P31 \u0026amp; P33 Q4\u003cbr\u003eQUESTION 10 NOVEMBER 2018 P31 Q1\u003cbr\u003eQUESTION 11 NOVEMBER 2019 P31 Q1\u003cbr\u003eQUESTION 12 MAY 2020 P32 Q3\u003cbr\u003eQUESTION 13 NOVEMBER 2020 P33 Q2\u003cbr\u003eQUESTION 14 NOVEMBER 2021 P31 Q4\u003cbr\u003eQUESTION 15 NOVEMBER 2021 P32 Q2\u003cbr\u003eQUESTION 16 MAY 2022 P31 Q1\u003cbr\u003eQUESTION 17 MAY 2022 P32 Q1\u003cbr\u003eQUESTION 18 NOVEMBER 2022 P31 Q4\u003cbr\u003eQUESTION 19 NOVEMBER 2022 P33 Q1\u003cbr\u003eQUESTION 20 MAY 2023 P32 Q1\u003cbr\u003eQUESTION 21 NOVEMBER 2023 P32 Q2\u003cbr\u003eQUESTION 22 NOVEMBER 2023 P33 Q2 (A TO D)\u003cbr\u003eQUESTION 23 MAY 2024 P32 Q1\u003cbr\u003eQUESTION 24 NOVEMBER 2024 P33 Q2\u003cbr\u003eQUESTION 25 MAY 2025 P31 Q1, MAY 2025 P33 Q1\u003cbr\u003e\u003cstrong\u003eSOLUTION \u003c\/strong\u003e\u003cbr\u003eQUESTION 1 MAY 2016 P31 Q1\u003cbr\u003eQUESTION 2 MAY 2016 P32 Q1 (A TO D)\u003cbr\u003eQUESTION 3 NOVEMBER 2016 P31 Q1\u003cbr\u003eQUESTION 4 NOVEMBER 2016 P32 Q1\u003cbr\u003eQUESTION 5 NOVEMBER 2016 P33 Q2\u003cbr\u003eQUESTION 6 NOVEMBER 2017 P31 Q2\u003cbr\u003eQUESTION 7 NOVEMBER 2017 P32 Q1\u003cbr\u003eQUESTION 8 NOVEMBER 2017 P33 Q1\u003cbr\u003eQUESTION 9 MAY 2018 P31 \u0026amp; P33 Q4\u003cbr\u003eQUESTION 10 NOVEMBER 2018 P31 Q1\u003cbr\u003eQUESTION 11 NOVEMBER 2019 P31 Q1\u003cbr\u003eQUESTION 12 MAY 2020 P32 Q3\u003cbr\u003eQUESTION 13 NOVEMBER 2020 P33 Q2\u003cbr\u003eQUESTION 14 NOVEMBER 2021 P31 Q4\u003cbr\u003eQUESTION 15 NOVEMBER 2021 P32 Q2\u003cbr\u003eQUESTION 16 MAY 2022 P31 Q1\u003cbr\u003eQUESTION 17 MAY 2022 P32 Q1\u003cbr\u003eQUESTION 18 NOVEMBER 2022 P31 Q4\u003cbr\u003eQUESTION 19 NOVEMBER 2022 P33 Q1\u003cbr\u003eQUESTION 20 MAY 2023 P32 Q1\u003cbr\u003eQUESTION 21 NOVEMBER 2023 P32 Q2\u003cbr\u003eQUESTION 22 NOVEMBER 2023 P33 Q2 (A TO D)\u003cbr\u003eQUESTION 23 MAY 2024 P32 Q1\u003cbr\u003eQUESTION 24 NOVEMBER 2024 P33 Q2\u003cbr\u003eQUESTION 25 MAY 2025 P31 Q1, MAY 2025 P33 Q1\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eCHAPTER 12 MANUFACTURING BUSINESSES\u003c\/strong\u003e\u003cbr\u003eQUESTION 1 NOVEMBER 2014 P22 Q1\u003cbr\u003eQUESTION 2 MAY 2015 P23 Q1\u003cbr\u003eQUESTION 3 NOVEMBER 2015 P42 Q1\u003cbr\u003eQUESTION 4 MAY 2016 P32 Q2\u003cbr\u003eQUESTION 5 NOVEMBER 2016 P32 Q2\u003cbr\u003eQUESTION 6 NOVEMBER 2016 P33 Q1\u003cbr\u003eQUESTION 7 MAY 2017 P32 Q1\u003cbr\u003eQUESTION 8 NOVEMBER 2017 P31 Q1\u003cbr\u003eQUESTION 9 MAY 2018 P31 \u0026amp; P33 Q1\u003cbr\u003eQUESTION 10 NOVEMBER 2018 P32 Q1\u003cbr\u003eQUESTION 11 NOVEMBER 2018 P33 Q1\u003cbr\u003eQUESTION 12 MAY 2019 P32 Q1\u003cbr\u003eQUESTION 13 NOVEMBER 2019 P33 Q1\u003cbr\u003eQUESTION 14 MAY 2020 P31 \u0026amp; P33 Q2\u003cbr\u003eQUESTION 15 NOVEMBER 2020 P31 Q1\u003cbr\u003eQUESTION 16 NOVEMBER 2020 P32 Q1\u003cbr\u003eQUESTION 17 MAY 2021 P31 Q1\u003cbr\u003eQUESTION 18 NOVEMBER 2021 P33 Q1\u003cbr\u003eQUESTION 19 NOVEMBER 2022 P31 Q1\u003cbr\u003eQUESTION 20 NOVEMBER 2022 P32 Q4\u003cbr\u003eQUESTION 21 MAY 2023 P31 Q3 (A TO C)\u003cbr\u003eQUESTION 22 NOVEMBER 2023 P32 Q1\u003cbr\u003eQUESTION 23 MAY 2024 Q1, MAY 2024 P33 Q1\u003cbr\u003eQUESTION 24 NOVEMBER 2024 P31 Q3\u003cbr\u003eQUESTION 25 NOVEMBER 2024 P312 Q1\u003cbr\u003eQUESTION 26 MAY 2025 P32 Q1 (A TO C)\u003cbr\u003e\u003cstrong\u003eSOLUTION \u003c\/strong\u003e\u003cbr\u003eQUESTION 1 NOVEMBER 2014 P22 Q1\u003cbr\u003eQUESTION 2 MAY 2015 P23 Q1\u003cbr\u003eQUESTION 3 NOVEMBER 2015 P42 Q1\u003cbr\u003eQUESTION 4 MAY 2016 P32 Q2\u003cbr\u003eQUESTION 5 NOVEMBER 2016 P32 Q2\u003cbr\u003eQUESTION 6 NOVEMBER 2016 P33 Q1\u003cbr\u003eQUESTION 7 MAY 2017 P32 Q1\u003cbr\u003eQUESTION 8 NOVEMBER 2017 P31 Q1\u003cbr\u003eQUESTION 9 MAY 2018 P31 \u0026amp; P33 Q1\u003cbr\u003eQUESTION 10 NOVEMBER 2018 P32 Q1\u003cbr\u003eQUESTION 11 NOVEMBER 2018 P33 Q1\u003cbr\u003eQUESTION 12 MAY 2019 P32 Q1\u003cbr\u003eQUESTION 13 NOVEMBER 2019 P33 Q1\u003cbr\u003eQUESTION 14 MAY 2020 P31 \u0026amp; P33 Q2\u003cbr\u003eQUESTION 15 NOVEMBER 2020 P31 Q1\u003cbr\u003eQUESTION 16 NOVEMBER 2020 P32 Q1\u003cbr\u003eQUESTION 17 MAY 2021 P31 Q1\u003cbr\u003eQUESTION 18 NOVEMBER 2021 P33 Q1\u003cbr\u003eQUESTION 19 NOVEMBER 2022 P31 Q1\u003cbr\u003eQUESTION 20 NOVEMBER 2022 P32 Q4\u003cbr\u003eQUESTION 21 MAY 2023 P31 Q3 (A TO C)\u003cbr\u003eQUESTION 22 NOVEMBER 2023 P32 Q1\u003cbr\u003eQUESTION 23 MAY 2024 Q1, MAY 2024 P33 Q1\u003cbr\u003eQUESTION 24 NOVEMBER 2024 P31 Q3\u003cbr\u003eQUESTION 25 NOVEMBER 2024 P312 Q1\u003cbr\u003eQUESTION 26 MAY 2025 P32 Q1 (A TO C)\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eCHAPTER 13 COMPUTERISED ACCOUNTING SYSTEMS\u003c\/strong\u003e\u003cbr\u003eQUESTION 1 MAY 2016 P32 Q1 (E)\u003cbr\u003eQUESTION 2 NOVEMBER 2017 P32 Q6 (D)\u003cbr\u003eQUESTION 3 MAY 2018 P31 \u0026amp; P33 Q3 (E)\u003cbr\u003eQUESTION 4 NOVEMBER 2018 P31 Q4 (A TO C)\u003cbr\u003eQUESTION 5 MAY 2019 P31 \u0026amp; P33 Q2 (E)\u003cbr\u003eQUESTION 6 NOVEMBER 2020 P32 Q3 (D)\u003cbr\u003eQUESTION 7 MAY 2021 P31 Q3 (A)\u003cbr\u003eQUESTION 8 NOVEMBER 2021 P31 Q2 (A)\u003cbr\u003e\u003cstrong\u003eSOLUTION \u003c\/strong\u003e\u003cbr\u003eQUESTION 1 MAY 2016 P32 Q1 (E)\u003cbr\u003eQUESTION 2 NOVEMBER 2017 P32 Q6 (D)\u003cbr\u003eQUESTION 3 MAY 2018 P31 \u0026amp; P33 Q3 (E)\u003cbr\u003eQUESTION 4 NOVEMBER 2018 P31 Q4 (A TO C)\u003cbr\u003eQUESTION 5 MAY 2019 P31 \u0026amp; P33 Q2 (E)\u003cbr\u003eQUESTION 6 NOVEMBER 2020 P32 Q3 (D)\u003cbr\u003eQUESTION 7 MAY 2021 P31 Q3 (A)\u003cbr\u003eQUESTION 8 NOVEMBER 2021 P31 Q2 (A)\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eCHAPTER 14 ETHICAL CONSIDERATION\u003c\/strong\u003e\u003cbr\u003eQUESTION 1 SPECIMEN 2023 P3 Q1 (D)\u003cbr\u003e\u003cstrong\u003eSOLUTION \u003c\/strong\u003e\u003cbr\u003eQUESTION 1 SPECIMEN 2023 P3 Q1 (D)\u003c\/p\u003e\n\u003cp\u003e \u003c\/p\u003e\n\u003cp\u003e \u003c\/p\u003e","brand":"Read \u0026 Write","offers":[{"title":"Default Title","offer_id":47408476881141,"sku":"SKU-6","price":1790.0,"currency_code":"PKR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0780\/4233\/3429\/files\/113.png?v=1787051655"},{"product_id":"accounting-as-level-theory-and-practice","title":"115 Accounting AS Level Text book Series Theory and Practice","description":"\u003cp\u003e\u003c\/p\u003e\u003ch2\u003e\u003cstrong\u003eAccounting AS Level Text book Series Theory and Practice 6th Edition\u003c\/strong\u003e\u003c\/h2\u003e\u003cbr\u003eCurrent financial reporting practices have been under major review with the approach of a single market, moving towards harmonization. Consequently, all global syllabuses, from December 2007 onwards, use international terminology.\n\u003cp\u003eThe globalized frame work of Cambridge International Advanced Level, in practice over 125 countries, has led to the introduction of an international format and layout for all its syllabuses.\u003c\/p\u003e\n\u003cp\u003eThis book Accounting A Level Theory and Practice Article Number 115 is intended to cover the accounting content of CIE Advanced Level syllabus 9706 comprehensively. With a thorough discussion of the basic double entry principles for the beginners, it is also useful for those who have some knowledge. \u003cstrong\u003e(Accounting AS Level)\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003eThe strengths and weaknesses of accounting practices are reinforced by a set of Review Questions at the end of each chapter, enabling the students to put, what is learnt, into practice. These Questions have been developed by the author and are not taken from past exam papers.\u003c\/p\u003e\n\u003cp\u003e(Accounting AS Level)\u003c\/p\u003e\n\u003cp\u003eThe Review Questions have been set in increasing order of difficulty and each odd number Question is complimented by an even numbered question with the same difficulty level.\u003c\/p\u003e\n\u003cp\u003eSolutions to odd numbered questions are given in the appendix at the end of the book. In addition solutions to even numbered questions are available in a separate manual. Teachers using “AS Accounting Theory and Practice” as a text book, may get the manual by applying officially on a school letterhead. Providing the students with a solid foundation in the “Why” as well as the “How” of accounting concepts, the emphasis is put on understanding rather than mere cramming.\u003c\/p\u003e\n\u003cp\u003eA brief list of learning objectives at the beginning of each chapter will assist the readers to determine the things they should understand while going through the chapter. Hence, checking back may help them to identify weak areas which still need thorough review. I would like to thank numerous people for the contribution they made to the writing of this book. In particular,\u003c\/p\u003e\n\u003cp\u003eI gratefully acknowledge the input that Mr. Sajid Munir made in developing the Review Questions, text for various chapters and for his constructive criticism throughout the process of developing the book. In addition, my thanks owe to the Sheraz Siddiq, Waseem Zia, Zafar Hashmi, Rabia Malik for their continuous support, insightful comments and suggestions during several stages of the book development.\u003c\/p\u003e\n\u003cp\u003eFollowing are the topics covered in this book\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eTABLE OF CONTENTS\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003ePREFACE (Accounting AS Level)\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eUNIT A BOOKKEEPING \u0026amp; ACCOUNTING\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003eA.1 BRANCHES OF ACCOUNTING\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003eA.2 ACCOUNTING EQUATION\u003c\/strong\u003e\u003cbr\u003eA.2.1 Assets\u003cbr\u003eA.2.2 Liabilities\u003cbr\u003eA.2.3 Equity\u003cbr\u003eA.2.4 Drawings\u003cbr\u003eA.2.5 Treatment of transactions relating to owners\u003cbr\u003eA.2.6 The dual aspect concept and the accounting equation\u003cbr\u003e\u003cstrong\u003eA.3 TRANSACTION\u003c\/strong\u003e\u003cbr\u003eA.3.1 Cash Transactions\u003cbr\u003eA.3.2 Credit Transactions\u003cbr\u003e\u003cstrong\u003eA.4 STATEMENT OF FINANCIAL POSITION\u003c\/strong\u003e\u003cbr\u003eA.4.1 Statement of financial postion (Horizontal Style)\u003cbr\u003eA.4.2 Statement of financial postion (Vertical Style)\u003cbr\u003e\u003cstrong\u003eREVIEW QUESTIONS\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eUNIT B DOUBLE ENTRY FOR ASSETS, LIABILITIES \u0026amp; CAPITAL \u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003eB.1 EVOLUTION OF BOOKKEEPING\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003eB.2 ACCOUNT\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003eB.3 “T” Account \u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003eB.4 RULES OF DEBIT AND CREDIT\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003eB.5 THREE-COLUMN LEDGER ACCOUNT (RUNNING BALANCE METHOD)\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003eB.6 LEDGER\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003eB.7 DOUBLE-ENTRY RELATING TO ASSETS AND LIABILITIES\u003c\/strong\u003e\u003cbr\u003eB.7.1 EXAMPLE\u003cbr\u003e\u003cstrong\u003eB.8 BALANCING OF AN ACCOUNT\u003c\/strong\u003e\u003cbr\u003eB.8.1 When should accounts be balanced?\u003cbr\u003e\u003cstrong\u003eB.9 TRIAL BALANCE\u003c\/strong\u003e\u003cbr\u003eB.9.1 Uses of a Trial Balance\u003cbr\u003eB.9.2 Why is it Necessary for a Trial Balance to ‘Balance’?\u003cbr\u003eB.9.3 Trial Balance - An aid to Financial Statements\u003cbr\u003e\u003cstrong\u003eREVIEW QUESTIONS\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eUNIT C ACCOUNTING FOR GOODS\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003eC.1 INVENTORY OF GOODS\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003eC.2 BOOKKEEPING FOR INVENTORY OF GOODS\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003eC.3 WHY ONVENTORY ACCOUNTS DO NOT RECORD PURCHASES AND SALES OF GOODS\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003eC.4 PURCHASES\u003c\/strong\u003e\u003cbr\u003eC.4.1 Cash Purchases\u003cbr\u003eC.4.2 Credit Purchases\u003cbr\u003e\u003cstrong\u003eC.5 SALES\u003c\/strong\u003e\u003cbr\u003eC.5.1 Cash Sales\u003cbr\u003eC.5.2 Credit Sales\u003cbr\u003e\u003cstrong\u003eC.6 PURCHASES RETURNS (RETURN OUTWARDS)\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003eC.7 SALES RETURNS (RETURNS INWARDS)\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003eC.8 TRADING SECTION OF INCOME STATEMENT\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003eC.9 CLOSING OF INCOMES AND EXPENSES\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003eC.10 CLOSING INVENTORY\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003eC.11 OPENING INVENTORY\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003eREVIEW QUESTIONS\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eUNIT D ACCOUNTING FOR INCOMES \u0026amp; EXPENSES\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003eD.1 INCOMES\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003eD.2 EXPENSES\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003eD.3 DOUBLE-ENTRY FOR EXPENSES AND INCOMES (REVENUES)\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003eD.4 BOOKKEEPING FOR INCOMES AND EXPENSES\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003eD.5 CALCULATION OF PROFIT FOR THE YEAR\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003eD.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 E FINANCIAL STATEMENTS-AN INTRODUCTION\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003eE.1 NEED FOR STATEMENT OF PROFIT OR LOSS\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003eE.2 USES OF STATEMENT OF PROFIT OR LOSS\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003eE.3 CARRIAGE INWARDS\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003eE.4 CARRIAGE OUTWARDS\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003eE.5 FINANCIAL STATEMENT-AN IMPORTANT CONSIDERATION\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003eE.6 ACCOUNTING PERIOD\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003eE.7 DRAWINGS\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003eE.8 ASSETS\u003c\/strong\u003e\u003cbr\u003eE.8.1 Non-Current Assets\u003cbr\u003eE.8.2 Current Assets\u003cbr\u003e\u003cstrong\u003eE.9 LIABILITIES\u003c\/strong\u003e\u003cbr\u003eE.9.1 Current Liabilities\u003cbr\u003eE.9.2 Non-Current Liabilities\u003cbr\u003e\u003cstrong\u003eREVIEW QUESTIONS\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eUNIT F BOOKS OF PRIME ENTRY \u0026amp; DIVISION OF LEDGER\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003eF.1 SALES JOURNAL\u003c\/strong\u003e\u003cbr\u003eF.1.1 Posting from the Sales Journal to the Ledger\u003cbr\u003eF.1.2 Trade Discount\u003cbr\u003eF.1.3 Sales on Credit Card\u003cbr\u003e\u003cstrong\u003eF.2 PURCHASES JOURNAL\u003c\/strong\u003e\u003cbr\u003eF.2.1 Posting from the Purchases Journal to the Ledger\u003cbr\u003e\u003cstrong\u003eF.3 RETURN INWARDS JOURNAL\u003c\/strong\u003e\u003cbr\u003eF.3.1 Posting from the Returns Inwards Journal to the Ledger\u003cbr\u003e\u003cstrong\u003eF.4 RETURN OUTWARDS JOURNAL\u003c\/strong\u003e\u003cbr\u003eF.4.1 Posting from the Returns Outwards Journal to the Ledger\u003cbr\u003e\u003cstrong\u003eF.5 GENERAL JOURNAL\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003eF.6 CASH BOOK\u003c\/strong\u003e\u003cbr\u003eF.6.1 Two-Column Cash Book\u003cbr\u003eF.6.2 Cash Discounts\u003cbr\u003eF.6.3 Three Column Cash Book\u003cbr\u003e\u003cstrong\u003eF.7 PERSONAL LEDGERS\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003eF.8 GENERAL LEDGER\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003eREVIEW QUESTIONS\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003eUNIT G USERS OF ACCOUNTING INFORMATION\u003cbr\u003eG.1 OWNERS\u003cbr\u003eG.2 MANAGERS\u003cbr\u003eG.3 EMPLOYES\u003cbr\u003eG.4 INVESTORS AND LENDERS\u003cbr\u003eG.5 SUPPLIERS\u003cbr\u003eG.6 CUSTOMERS\u003cbr\u003eG.7 GOVERMNENT\u003cbr\u003eG.8 PUBLIC\u003cbr\u003eG.9 ENVIRONMENTAL BODIES\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eCHAPTER 1 BANK RECONCILIATION STATEMENTS\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e1.1 DIEEFERENCE BETWEEN BANK STATEMENT AND CASH BOOK\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e1.2 REASONS FOR DIFFERENCE BETWEEN BANK STATEMENT AND CASH BOOK BALANCE\u003c\/strong\u003e\u003cbr\u003e1.2.1 Items in the Bank Statement but not in the Cash Book\u003cbr\u003e1.2.2 Items in the Cash Book but not in the Bank Statement\u003cbr\u003e\u003cstrong\u003e1.3 BANK RECONCILIATION STATEMENT\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e1.4 STEPS FOR PREPARING A BANK RECONCILIATION STATEMENT\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e1.5 USES OF BANK RECONCILIATION STATEMENT\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e1.6 LIMITATIONS OF BANK RECONCILIATION STATEMENT\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003eREVIEW QUESTIONS\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eCHAPTER 2 ACCOUNTING FOR TRADE RECIEVABLES\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e2.1 IRRCOVERABLE DEBTS\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e2.2 IRRCOVERABLE DEBTS RECOVERY\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e2.3 DOUBTFUL DEBTS\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e2.4 ALLOWANCE FOR IRRCOVERABLE DEBTS\u003c\/strong\u003e\u003cbr\u003e2.4.1 Calculation of allowance for irrecoverable debts\u003cbr\u003e2.4.2 Treatment of allowance in financial statements\u003cbr\u003e2.4.3 General journal enteries\u003cbr\u003e\u003cstrong\u003e2.5 AGEING SCHEDULE\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e2.6 WHY ALLOWANCES ARE MADE FOR BAD IRRECVERABLR DEBTS\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003eREVIEW QUESTIONS\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eCHAPTER 3 ACCOUNTING FOR NON-CURRENT ASSET\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e3.1 DEPRECIATION\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e3.2 CAUSES FOR DEPRECIATION\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e3.3 FACTORS FOR CALCULATING DEPRECIATION\u003c\/strong\u003e\u003cbr\u003e3.3.1 The Original Cost of Asset\u003cbr\u003e3.3.2 The Estimated Useful Economic Life\u003cbr\u003e3.3.3  The Approximate Residual Value\u003cbr\u003e\u003cstrong\u003e3.4 CHARACTERISTICS OF DEPRECIATION\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e3.5 METHODS FOR CALCULATING DEPRECIATION\u003c\/strong\u003e\u003cbr\u003e3.5.1 Revaluation Method\u003cbr\u003e3.5.2 Straight Line Method or Original Cost Method\u003cbr\u003e3.5.3 Reducing Balance Method\u003cbr\u003e\u003cstrong\u003e3.6 ANNUAL DEPRECIATION UNDER REDUCING BALANCE \u0026amp; STRAIGHT-LINE METHODS\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e3.7 DISTINCTIVE FEATURES OF STRAIGHT LINE AND REDUCING BALANCE METHOD\u003c\/strong\u003e\u003cbr\u003e3.7.1 STRAIGHT LINE METHOD\u003cbr\u003e3.7.2 rEDUCING BALANCE METHOD\u003cbr\u003e\u003cstrong\u003e3.8 DIFFERENCE BETWEEN DEPRECIATION AND PROVISION FOR DEPRECIATION\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e3.9 DEPRECIATION POLICIES\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e3.10 DEPRECIATION ACCOUNTING\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e3.11 DEPRECIATION AND ACCOUNTING CONCEPTS\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003eREVIEW QUESTIONS\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eCHAPTER 4 ACCOUNTING CONCEPTS \u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e4.1 ACCOUNTING CONCEPTS – AN IMPLICATION\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e4.2 DUALITY (DUAL ASPECT) CONCEPT\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e4.3 BUSINESS ENTITY CONCEPT\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e4.4 PRUDENCE CONCEPT\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e4.5 CONSISTENCY CONCEPT\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e4.6 MATERIALITY CONCEPT\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e4.7 REALISATION CONCEPT\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e4.8 ACCRUAL CONCEPT\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e4.9 MATCHING CONCEPT\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e4.10 REALISATION ACCURAL AND MATCHING \u0026amp; CONCEPTS COMPARED\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e4.11 SUBSTANCE OVER FORM\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e4.12 OBJECTIVITY\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e4.13 MONEY MEASUREMENT CONCEPT\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e4.14 HISTORICAL COST CONCEPT\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e4.15 GOING CONCERN\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e4.16 LIMITATIONS OF ACCOUNTING CONCEPTS\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e4.17 A USES OF ACCOUNTING CONCEPTS\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003eREVIEW QUESTIONS\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eCHAPTER 5 SOLE TRADERS\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e5.1 SOLE TRADERS \u003c\/strong\u003e\u003cbr\u003e5.1.1 Advantages of Operating as a Sole Trader\u003cbr\u003e5.1.2 Disadvantages of Operating as a Sole Trader\u003cbr\u003e\u003cstrong\u003e5.2 CASH AND ACCURA; BASIS OF ACCOUNTING\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e5.3 NEED FOR ADJUSTMENTS\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e5.4 TYPES OF ADJESTMENTS\u003c\/strong\u003e\u003cbr\u003e5.4.1 Inventory at Year-End\u003cbr\u003e5.4.2 Closing Inventory in Trial Balance\u003cbr\u003e5.4.3 Accrued Expenses\u003cbr\u003e5.4.4 Accrued Incomes\u003cbr\u003e5.4.5 Prepaid Expenses (Other Receivables)\u003cbr\u003e5.4.6 Pre-received\/Deferred Incomes\u003cbr\u003e5.4.7 Drawings by Owner\u003cbr\u003e\u003cstrong\u003e5.5 DEPRECIATION\u003c\/strong\u003e\u003cbr\u003e5.5.1 Methods of Depreciation\u003cbr\u003e5.5.2 Depreciation Policies\u003cbr\u003e5.5.3 Recording of Depreciation\u003cbr\u003e\u003cstrong\u003e5.6 IRRECOVERABLE DEBTS\u003c\/strong\u003e\u003cbr\u003e5.6.1 Irrecoverable debts written off (included in the trial balance)\u003cbr\u003e5.6.2Irrecoverable debts to be written off (given as an adjustment)\u003cbr\u003e\u003cstrong\u003e5.7 ALLOWANCE FOR IRRECOVERABLE DEBTS\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e5.8 ADJUTING MORE THAN TWO ACCOUNTS\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e5.9 GOODS ON SALE OR RETURN\u003c\/strong\u003e\u003cbr\u003e5.9.1 Goods Sent to Customers on Sale or Return (Approval) Basis\u003cbr\u003e5.9.2 Goods Received from Suppliers on Sale or Return (Approval) Basis\u003cbr\u003e5.9.3 Disposal of non-current assets\u003cbr\u003e\u003cstrong\u003e5.10 Benefits of Preparing Financial Statements\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e5.11 Limitations of Financial Statements\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e5.12 Calculation of Profits for Service Businesses\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003eREVIEW QUESTIONS\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eCHAPTER 6 PARTNERSHIPS\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e6.1 CHARACTERISTICS OF PARTNERSHIP\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e6.2 ADVANTAGES AND DISADVANTAGES OF THE PARTNERSHIP\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e6.3 PARTNERSHIP AGREEMENT\u003c\/strong\u003e\u003cbr\u003e6.3.1 Contents of Partnership Agreement\u003cbr\u003e\u003cstrong\u003e6.4 PROVISIONS OF PARTNERSHIP ACT 1890 WHEN NO PARTNERSHIP AGREEMENT EXISTS\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e6.5 FINANCIAL STATEMENTS OF A PARTNERSHIP\u003c\/strong\u003e\u003cbr\u003e6.5.1 Appropriations of profit\u003cbr\u003e6.5.2 Statments of Financial Position of Partnerships\u003cbr\u003e\u003cstrong\u003e6.6 ACCOUNTING RECORDS FOR PARTNERS\u003c\/strong\u003e\u003cbr\u003e6.6.1 Partners' Capital Accounts\u003cbr\u003e6.6.2 Benefits (Uses) of of Having Separate Current Accounts\u003cbr\u003e6.6.3 Reasons for keeping separate partner's capital and current Accounts\u003cbr\u003e6.6.4 Drawings Accounts\u003cbr\u003e\u003cstrong\u003e6.7 PARTNER'S LOAN ACCOUNT\u003c\/strong\u003e\u003cbr\u003e6.7.1 Reasons for partner's loan in adition to capital Accounts\u003cbr\u003e\u003cstrong\u003e6.8 INTREST ON CAPITAL\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e6.9 CALCULATION OF INTEREST ON DRAWINGS\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e16 PARTNER’S GUARANTEED SHARE IN PROFIT\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003eREVIEW QUESTIONS\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eCHAPTER 7 CAPITAL \u0026amp; REVENUE \u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e7.1 TREATMENT OF CAPITAL AND REVENUE ITEMS IN FINANCIAL STATEMENT\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e7.2 DISTINCTION BETWEEN CAPITAL AND REVENUE EXPENDITURES\u003c\/strong\u003e\u003cbr\u003e7.2.1 Expenditures for Acquisition of a Non-current asset\u003cbr\u003e7.2.2 Expenditures for Improving Efficiency \/Capacity of a Non-current asset\u003cbr\u003e7.2.3 Expenditure at the Initiation of Business\u003cbr\u003e7.2.4 Expenditure on Extension of Business\u003cbr\u003e7.2.5 Expenditures to Increase the Useful Life of an Asset\u003cbr\u003e7.2.6 Expenditures of Abnormal Amounts\u003cbr\u003e\u003cstrong\u003e7.3 APPLICATION OF MATERIALITY CONCEPT\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e7.4 DIFFERENCE BETWEEN CAPITAL AND REVENUE RECEIPTS\u003c\/strong\u003e\u003cbr\u003e7.4.1 Revenue Receipts\u003cbr\u003e7.4.2 Capital Receipts\u003cbr\u003e\u003cstrong\u003e7.5 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 8 CORRECTION OF ERRORS \u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e8.1 TYPES OF ERRORS\u003c\/strong\u003e\u003cbr\u003e8.1.1 Errors Not Affecting Agreement of Trial Balance\u003cbr\u003e8.1.2 Errors Affecting Agreement of Trial Balance\u003cbr\u003e\u003cstrong\u003e8.2 SUSPENSE ACCOUNT\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e8.3 EFFECT ON PROFIT OF CORRECTING ERRORS\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e8.4 EFFECTS ON BALANCE SHEET OF CORRECTING ERRORS\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003eREVIEW QUESTIONS\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eCHAPTER 9 CONTROL ACCOUNTS\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e9.1 CONTROL ACCOUNTS IN CAMBRIDGE A LEVEL SYLLABUS\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e9.2 THE FORMAT OF SALES LEDGER AND PURCHASE LEDGER CONTROL ACCOUNTS\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e9.3 HOW CONTROL ACCOUNTS ARE PREPARED?\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e9.4 CONTRA ENTRY\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e9.5 BENEFITS OF OFFERING CASH  \u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e9.6 EFFECTS OF CHARGING INTEREST ON OVERDUE BALANCES OF CUSTOMERS\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e9.7 TWO BALANCES OF CONTROL ACCOUNTS\u003c\/strong\u003e\u003cbr\u003e9.7.1 Reasons for Having Two Balances of a Control Account\u003cbr\u003e9.7.2 Treatment of Two Balances in the Balance Sheet\u003cbr\u003e\u003cstrong\u003e9.8 CORRECTION OF ERRORS IN CONTROL ACCOUNTS\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e9.9 ADVANTAGES AND USES OF CONTROL ACCOUNTS\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e9.10 LIMITATIONS (DISADVANTAGES) OF PREPARING CONTROL ACCOUNTS\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003eREVIEW QUESTIONS\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eCHAPTER 10 ACCOUNTS FROM INCOMPLETE RECORDS\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e10.1 THE REASONS FOR INCOMPLETE RECORDS\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e10.2 NEED FOR PREPARING FINANCIAL STATEMENT FROM INCOMPLETE RECORDS\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e10.3 CALCULATING PROFITS AND LOSSES FROM CHANGES IN CAPITAL\/NET ASSETS\u003c\/strong\u003e\u003cbr\u003e10.3.1 Statement of Affairs\u003cbr\u003e10.3.2 Statement of Profit or Loss\u003cbr\u003e\u003cstrong\u003e10.4 PREPARATION OF FINANCIAL STATEMENTS FROM INCOMPLETE RECORDS\u003c\/strong\u003e\u003cbr\u003e10.4.1 Calculation of Opening capital through Statement of Affairs\u003cbr\u003e10.4.2 Preparation of Cash\/Bank Account\u003cbr\u003e10.4.3 Calculation of Total Sales\u003cbr\u003e10.4.4 Calculation of Total Purchases\u003cbr\u003e\u003cstrong\u003e10.5 MARK-UP AND MARGIN\u003c\/strong\u003e\u003cbr\u003e10.5.1 Use of Mark up and Margin to calculate Missing Items in Trading Section\u003cbr\u003e10.5.2 Conversion of Mark-up into Margin\u003cbr\u003e10.5.3 Conversion of Margin into Mark-up\u003cbr\u003e\u003cstrong\u003e10.6 CALCULATION OF INCOME\/EXPENSES TO BE SHOWN IN STATEMENT OF PROFIT OR LOSS\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e10.7 CALCULATION OF DEPRECIATION\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e10.8 CALCULATION OF GOODS LOST BY THEFT OR FIRE\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e10.9 PREPARING BALANCE SHEET FROM INCOMPLETE RECORDS\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e10.10 INVENTORY COUNT AND THE STATEMENT OF FINANCIAL POSITION DATE\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e10.11 DISADVANTAGES OR DEFECTS OF ACCOUNTS PREPARED FROM INCOMPLETE RECORDS\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e10.12 ADVANTAGE 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 11 LIMITED COMPANIES - SHARES \u0026amp; DEBENTURES\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e11.1 The Need for Companies\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e11.2 Choice between a Partnership and a Limited Company\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e11.3 Advantages and Disadvantages of Forming a Limited Company\u003c\/strong\u003e\u003cbr\u003e11.3.1 Advantages of a Limited Company\u003cbr\u003e17.3.2 Disadvantages of Forming a Limited Company\u003cbr\u003e\u003cstrong\u003e11.4 Sources of Finance for a Company\u003c\/strong\u003e\u003cbr\u003e11.4.1 Ordinary Shares\u003cbr\u003e11.4.2 Debentures\u003cbr\u003e\u003cstrong\u003e11.5 Forms of Capital\u003c\/strong\u003e\u003cbr\u003e11.5.1 Authorised Share Capital\u003cbr\u003e\u003cstrong\u003e11.6 prices of a Share\u003c\/strong\u003e\u003cbr\u003e11.6.1 Face Value\u003cbr\u003e11.6.2 Issue Price\u003cbr\u003e11.6.3 Book Value\u003cbr\u003e11.6.4 Market Value\u003cbr\u003e\u003cstrong\u003e11.7 Selling Shares to the General Public\u003c\/strong\u003e\u003cbr\u003e11.7.1 Issue of Shares at Par\u003cbr\u003e11.7.2 Issue of Shares at Premium (at a price more than face value)\u003cbr\u003e\u003cstrong\u003e11.8 Rights Issue\u003c\/strong\u003e\u003cbr\u003e11.8.1 Advantages of Rights Issue\u003cbr\u003e11.8.2 Disadvantages of Rights Issue\u003cbr\u003e11.8.3 Advantages of Rights Issue for Shareholders\u003cbr\u003e\u003cstrong\u003e11.9 Reserves\u003c\/strong\u003e\u003cbr\u003e11.9.1 Capital Reserves\u003cbr\u003e11.9.2 Revenue Reserves\u003cbr\u003e\u003cstrong\u003e11.10 Bonus or Scrip Issue\u003c\/strong\u003e\u003cbr\u003e11.10.1 Reasons for Bonus Issue\u003cbr\u003e11.10.2 Effect on Earnings per Share (EPS)\u003cbr\u003e11.10.3 Advantages of Bonus Issue\u003cbr\u003e11.10.4 Disadvantages of Bonus Issue\u003cbr\u003e\u003cstrong\u003e11.11 DlFFERENCE BETWEEN RIGHTS AND BONUS ISSUE\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e11.12 Issue of Loans and Debentures\u003c\/strong\u003e\u003cbr\u003e11.12.1 Issue of Debentures at Par\u003cbr\u003e11.12.2 Issue of Debentures at Premium (at a Price more than Face Value)\u003cbr\u003e11.12.3 Issue of Debentures at Discount (at a Price below Face Value)\u003cbr\u003e\u003cstrong\u003eREVIEW QUESTIONS\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eCHAPTER 12 LIMITED COMPANIES - FINANCIAL STATEMENTS\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e12.1 Financial Statements of Limited Companies\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e12.2 Statement of Changes in Equity\u003c\/strong\u003e\u003cbr\u003e12.2.1 Dividends on Ordinary Shares\u003cbr\u003e12.2.2 Transfer to General Reserve\u003cbr\u003e\u003cstrong\u003e12.3 FINANCIAL STATEMENTS IN CIE EXAMS\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e12.4 A Comparison of Financial Statements of Business Organisations\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003eREVIEW QUESTIONS\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eCHAPTER 13 ACCOUNTING RATIOS\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e13.1 Financial Ratios\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e13.2 Analysis of Ratios\u003c\/strong\u003e\u003cbr\u003e13.2.1 Comparing one Year with Another (Trend or Time Series Analysis)\u003cbr\u003e13.2.2 Comparing one Business with another Business (Cross-Sectional Analysis)\u003cbr\u003e\u003cstrong\u003e13.3 DEMONSTRATION OF RATIOS\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e13.4 Profitability Ratios\u003c\/strong\u003e\u003cbr\u003e13.4.1 Gross Profit Margin\u003cbr\u003e13.4.2 Profit for the year Ratio\u003cbr\u003e13.4.3 Operating expenses to revenue ratio\u003cbr\u003e13.4.4 Return on Capital Employed                                                         (ROCE)\u003cbr\u003e\u003cstrong\u003e13.5 Liquidity Ratios\u003c\/strong\u003e\u003cbr\u003e13.5.1 Current Ratio\u003cbr\u003e13.5.2 Acid Test (Liquid) Ratio\u003cbr\u003e\u003cstrong\u003e13.6 Efficiency Ratios\u003c\/strong\u003e\u003cbr\u003e13.6.1 Rate of Inventory Turnover\u003cbr\u003e13.6.2 Trade Receivables'Turnover (days)\u003cbr\u003e13.6.3 Trade payables'Turnover (days)\u003cbr\u003e13.6.4 Non-Current Asset Turnover\u003cbr\u003e\u003cstrong\u003e13.7 LIMITATIONS OF ACCOUNTING INFORMATION\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e13.8 Uses of Ratio Analysis\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e13.9 Limitations of Ratio Analysis\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e13.10 Users of Financial Ratios\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e13.11 Preparation of Financial Statements with the help of ratios\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003eREVIEW QUESTIONS\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eCHAPTER 14 COMPUTERS IN ACCOUNTING\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e14.1 Manual Accounting\u003c\/strong\u003e\u003cbr\u003e14.1.1 Challenges Faced In Manual Accounting\u003cbr\u003e\u003cstrong\u003e14.2 The Advent of Computerised Accounting\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e14.3 Use of Computerised Accounting Systems in Recording Financial Transactions\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e14.4 The Advantagesand Disadvantages of Introducing a Computerised Accounting System\u003c\/strong\u003e\u003cbr\u003e14.4.1 The Advantages\/Uses of Introducing a Computerised Accounting System\u003cbr\u003e14.4.2 Disadvantages\/Limitations of Introducing a Computerised Accounting System   258\u003cbr\u003e\u003cstrong\u003e14.5 Differences between Manualand Computerised Accounting Systems\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e14.6 Security of Data in Computerised Accounts\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eCHAPTER 15 COST ACCOUNTING - AN INTRODUCTION\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e15.1 Difference between Costand Expense\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e15.2 Cost classification by changes in activity\u003c\/strong\u003e\u003cbr\u003e15.2.1 Fixed Cost\u003cbr\u003e15.2.2 Variable Costs\u003cbr\u003e15.2.3 Mixed Costs\u003cbr\u003e15.2.4 Step Costs\u003cbr\u003e\u003cstrong\u003e15.3 Cost classification by traceability\u003c\/strong\u003e\u003cbr\u003e15.3.1 Direct Costs\u003cbr\u003e15.3.2 Indirect Costs\u003cbr\u003e15.3.3 Sunk Costs\u003cbr\u003e\u003cstrong\u003e15.4 Costing Systems\/Methods\u003c\/strong\u003e\u003cbr\u003e15.4.1 Specific Order Costing\u003cbr\u003e15.4.2 Continuous Costing\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eCHAPTER 16 MATERIAL \u0026amp; LABOUR COSTING\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e16.1 Inventory Valuation Methods\u003c\/strong\u003e\u003cbr\u003e16.1.1 First in First out (FIFO)\u003cbr\u003e16.1.2 Last in First out (LIFO)\u003cbr\u003e16.1.3 Weighted Average Cost (AVCO)\u003cbr\u003e\u003cstrong\u003e16.2 Relationship of Inventory Valuation Methods with Physical Flow of Goods\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e16.3 Bases of Inventory Valuation\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e16.4 Role of Accounting Concepts in Inventory Valuation\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e16.5 Separate Valuation of Inventory Items\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e16.6 Effects of Errors in Valuing Inventory\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e16.7 Systems of Inventory Accounting\u003c\/strong\u003e\u003cbr\u003e16.7.1 Periodic Inventory System\u003cbr\u003e16.7.2 Perpetual Inventory System\u003cbr\u003e\u003cstrong\u003e16.8 JUST-IN-TIME INVENTORY SYSTEM\u003c\/strong\u003e\u003cbr\u003e16.8.1 Benefitsof Just In Time\u003cbr\u003e16.8.2 Risks of Just In Time\u003cbr\u003e\u003cstrong\u003e16.9 Direct Labour Cost\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e16.10 Indirect Labour Cost\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e16.11 Calculation of Labour Cost\u003c\/strong\u003e\u003cbr\u003e16.11.1 Piece Work Wage System\u003cbr\u003e16.11.2 Time Wage System (Pay on Time Basis)\u003cbr\u003e\u003cstrong\u003e16.12 Overtime\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e16.13 Incentives and Bonuses\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003eREVIEW QUESTIONS\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eCHAPTER 17 ABSORPTION COSTING\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e17.1 Absorption Costing\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e17.2 COST CENTER\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e17.3 COST Un IT\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e17.4 Calculation of Total Production Cost\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e17.5 Absorption costing in price setting\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e17.6 Step l: Allocation of production overheads\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e17.7 Step 2: Apportionment of Production Overheads\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e17.8 Step 3: Allotment of Service Department Costs to Production Departments\u003c\/strong\u003e\u003cbr\u003e17.8.1 Production Cost Centers\u003cbr\u003e17.8.2 Service Cost Centers\u003cbr\u003e\u003cstrong\u003e17.9 Step 4: Calculation of Overhead Absorption Rates\u003c\/strong\u003e\u003cbr\u003e17.9.1 Advantages of using Predetermined Overhead Absorption Rates\u003cbr\u003e17.9.2 Problems of Using Predetermined Overhead Absorption Rates\u003cbr\u003e17.9.3 Limitations of Using Actual Overhead Rates\u003cbr\u003e17.9.4 Single (Factory wide) Overhead Absorption Rate\u003cbr\u003e17.9.5 Departmental Overhead Absorption Rate\u003cbr\u003e\u003cstrong\u003e17.10 Step 5: Absorption of Overheads\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e17.11 Step 6: Over\/Under Absorbed Overheads\u003c\/strong\u003e\u003cbr\u003e17.11.1 Over-Absorbed Overheads\u003cbr\u003e17.11.2 Under-Absorbed Overheads\u003cbr\u003e\u003cstrong\u003e17.12 Advantages of using Absorption Costing\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e17.13 limitations of using Absorption Costing\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003eREVIEW QUESTIONS\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eCHAPTER 18 MARGINAL COSTING - BREAK-EVEN\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e18.1 Marginal Cost\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e18.2 The Principles of Marginal Costing\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e18.3 Contribution\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e18.4 Break-Even Analysis\u003c\/strong\u003e\u003cbr\u003e18.4.1 Break-Even Point\u003cbr\u003e18.4.2 Break-Even Point in Sales ($) Value\u003cbr\u003e18.4.3 Target Profits\u003cbr\u003e18.4.4 Break-Even Chart\u003cbr\u003e18.4.5 Assumptions and Limitations of Break-Even Analysis\u003cbr\u003e18.4.6 Significance of Break-Even Analysis\u003cbr\u003e\u003cstrong\u003e18.5 Margin of Safety\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e18.6 Profit-Volume Chart\u003c\/strong\u003e\u003cbr\u003e18.6.1 How to Increase Contribution Ratio\u003cbr\u003e\u003cstrong\u003eREVIEW QUESTIONS\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eCHAPTER 19 MARGINAL COSTING - DECISION MAKING\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e19.1 Make or Buy Decision\u003c\/strong\u003e\u003cbr\u003e19.1.1 Qualitative Factors for Make or Buy Decision\u003cbr\u003e\u003cstrong\u003e19.2 SPECIAL ORDER TO USE UP SPARE CAPACITY\u003c\/strong\u003e\u003cbr\u003e19.2.1 Conditions for accepting Order below NormaI Price\u003cbr\u003e19.2.2 Considerations for accepting order below Normal Price\u003cbr\u003e19.2.3 Consequences of Acceptance of Order below Normal Price\u003cbr\u003e19.2.4  Acceptance of Order with Negative Contribution\u003cbr\u003e\u003cstrong\u003e19.3 Abandonment of a Product Line\/Department\u003c\/strong\u003e\u003cbr\u003e19.3.1 Factors to be Considered Before Closure of a Department\u003cbr\u003e\u003cstrong\u003e19.4 Advantages and Disadvantages of Marginal Costing Technique\u003c\/strong\u003e\u003cbr\u003e19.4.1 Advantages\u003cbr\u003e19.4.2 Disadvantages\u003cbr\u003e\u003cstrong\u003e19.5 The Uses of Marginal Costing\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e19.6 Cost-Volume-Profit Analysis\u003c\/strong\u003e\u003cbr\u003e19.6.1 Advantages of Cost-Volume-Profit Analysis\u003cbr\u003e19.6.2 Limitations of Cost-Volume-Profit Analysis\u003cbr\u003e\u003cstrong\u003e19.7 Similarities between Marginal Costing and Cost-Volume-Profit Analysis\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e19.8 Difference between Marginal Costing and Cost-Volume-Profit Analysis\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e19.9 Role of Non-Fi nancial Factors in Decision Making\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003eREVIEW QUESTIONS\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eCHAPTER 20 LI MITING FACTORS IN MARGINAL COSTING\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e20.1 Examples of Limiting Factors\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e20.2 Reducing the Effects of Limiting Factors\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e20.3 Decision-Making Process to Reduce Effects of a Limiting Factor\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003eREVIEW QUESTIONS\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eCHAPTER 21 MARGINALS. ABSORPTION PROFIT STATEMENTS\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e21.1 Profits of Marginal Costing and Absorption Costing\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e21.2 Inventory Valuation under Marginal Costing and Absorption Costing\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e21.3 Difference between Marginal and Absorption Costing\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e21.4 Usefulness of Marginal and Absorption Costing\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003eREVIEW QUESTIONS\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eSOLUTIONS TO ODD NUMBERED QUESTIONS\u003c\/strong\u003e\u003cbr\u003eUNIT A...................................335\u003cbr\u003eUNIT B...................................336\u003cbr\u003eUNIT C...................................338\u003cbr\u003eUNIT D...................................340\u003cbr\u003eUNIT E....................................342\u003cbr\u003eUNIT F.....................................344\u003cbr\u003eCHAPTER 1..............................347\u003cbr\u003eCHAPTER 2..............................348\u003cbr\u003eCHAPTER 3..............................350\u003cbr\u003eCHAPTER 4..............................352\u003cbr\u003eCHAPTER 5..............................352\u003cbr\u003eCHAPTER 6..............................356\u003cbr\u003eCHAPTER 7..............................361\u003cbr\u003eCHAPTER 8..............................361\u003cbr\u003eCHAPTER 9..............................363\u003cbr\u003eCHAPTER 10.............................365\u003cbr\u003eCHAPTER 11.............................369\u003cbr\u003eCHAPTER 12.............................371\u003cbr\u003eCHAPTER 13.............................374\u003cbr\u003eCHAPTER 16.............................377\u003cbr\u003eCHAPTER 17.............................380\u003cbr\u003eCHAPTER 18.............................382\u003cbr\u003eCHAPTER 19.............................384\u003cbr\u003eCHAPTER 20.............................385\u003cbr\u003eCHAPTER 21.............................387\u003cbr\u003eKEY TO EVEN NUMBERED QUESTION..........389\u003cbr\u003eINDEX .................................397\u003c\/p\u003e","brand":"Read \u0026 Write","offers":[{"title":"Default Title","offer_id":47408476913909,"sku":"SKU-7","price":2000.0,"currency_code":"PKR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0780\/4233\/3429\/files\/115.png?v=1787051943"},{"product_id":"accounting-a2-level-theory-and-practice-book","title":"116 Accounting A2 Level Textbook Series Theory and Practice Book","description":"\u003cp\u003e\u003c\/p\u003e\u003ch2\u003eAccounting A Level Theory And Practice Book\u003c\/h2\u003e\n\u003cp\u003eThe globalized frame work of Cambridge International Advanced Level, in practice over 125 countries, has led to the introduction of an international format and layout for all its syllabuses. With a thorough discussion of the basic double entry principles for the beginners, the ‘A2 Accounting – Theory \u0026amp; Practice’ is also useful for those who have some knowledge.\u003c\/p\u003e\n\u003cp\u003eThe strengths and weaknesses of accounting practices are reinforced by a set of Review Questions at the end of each chapter, enabling the students to put, what is learnt, into practice. These Questions have been developed by the author and are not taken from past exam papers and Accounting A2 Level Theory and Practice Books.\u003c\/p\u003e\n\u003cp\u003eThis book is completely revised and updated to fully comply with the new CIE Advanced Level Accounting syllabus for 2016-18. Five new chapters have been included in the book in view of the new syllabus.\u003c\/p\u003e\n\u003cp\u003eThese topics include ’Auditing and stewardship of limited companies’, ‘Consignment Accounting, Joint Ventures’, ‘Activity based costing’ and ‘Computerized accounts’.\u003c\/p\u003e\n\u003cp\u003eIn addition, topics like ‘manufacturing accounts’, ‘non-profit organization have been shifted from ‘AS Accounting – theory and practice’ to this book. New material on overhead costing is also added to the topic ‘standard costing’. As syllabus contents relating to topics like ‘ratios’ and ‘Accounting standards’ have been reduced in new syllabus so these topics have been rewritten accordingly. Solutions to odd numbered questions are given in the appendix at the end of the book.\u003c\/p\u003e\n\u003cp\u003eIn addition solutions to even numbered questions are available in a separate manual. Teachers using “A2 Accounting - Theory \u0026amp; Practice” as a text book, may get the manual by applying officially on a school letterhead. Providing the students with a solid foundation in the “Why” as well as the “How” of accounting concepts, the emphasis is put on understanding rather than mere cramming.\u003c\/p\u003e\n\u003cp\u003eA brief list of learning objectives at the beginning of each chapter will assist the readers to determine the things they should understand while going through the chapter.\u003c\/p\u003e\n\u003cp\u003eHence, checking back may help them to identify weak areas which still need thorough review. Constructive criticism and suggestions to make the subsequent editions more useful would be appreciated and thankfully acknowledged.\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eTABLE OF CONTENTS\u003cbr\u003e\u003c\/strong\u003e \u003cstrong\u003ePREFACE\u003c\/strong\u003e \u003cstrong\u003eCHAPTER 1\u003cbr\u003eCHANGES IN PARTNERSHIPS\u003cbr\u003e1.1 Admission of a new partner\u003cbr\u003e1.2 Retirement or Death of an Existing Partner\u003cbr\u003e\u003c\/strong\u003e1.2.1 Final Settlement of Retired or Deceased Partner's Capital\u003cbr\u003e\u003cstrong\u003e1.3 Changes in Profit-Sharing Arrangements\u003cbr\u003e1.4 Apportionment of Profits\u003cbr\u003e1.5 Adjustments for Goodwill\u003cbr\u003e\u003c\/strong\u003e1.5.1 Factors Affecting the Value of Goodwill\u003cbr\u003e1.5.2 Types of Goodwill\u003cbr\u003e1.5.3 Valuation of Inherent Goodwill\u003cbr\u003e1.5.4 Why is goodwill accounted for in a partnership?\u003cbr\u003e1.5.5 Accounting Treatment of Goodwill\u003cbr\u003e1.5.6 Why is Goodwill written off immediately?\u003cbr\u003e\u003cstrong\u003e1.6 Revaluation of Assets and Liabilities\u003cbr\u003e\u003c\/strong\u003e1.6.1 Opening of a Revaluation Account\u003cbr\u003e1.6.2 Profit or Loss on Revaluation\u003cbr\u003e1.6.3 Revaluation of Non-Current Assets with Accumulated Depreciation 1.6.4 Values to Remain Unaltered in Books\u003cbr\u003e\u003cstrong\u003e1.7 CAPITAL IN PROFIT AND LOSS-SHARING RATIOS REVIEW QUESTIONS\u003cbr\u003e\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eCHAPTER 2 BUSINESS MERGERS\u003cbr\u003e2.1 Merger of Businesses\u003cbr\u003e2.2 Reasons (Advantages) of Mergers\u003cbr\u003e2.3 Disadvantages of Mergers\u003cbr\u003e2.4 Accounting Treatment of Merger of Businesses\u003cbr\u003e\u003c\/strong\u003e2.4.1 Valuation of Goodwill\u003cbr\u003e2.4.2 Revaluation of Assets and Liabilities\u003cbr\u003e2.4.3 Adjustments to Capital Accounts\u003cbr\u003e2.4.4 Statement of Financial Position After the Merger\u003cbr\u003e2.4.5 Evaluating Business Performance Post-Merger\u003cbr\u003e\u003cstrong\u003eREVIEW QUESTIONS\u003cbr\u003e\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eCHAPTER 3 DISSOLUTION AND SALE OF PARTNERSHIPS\u003cbr\u003e3.1 Reasons for Dissolving a Business\u003cbr\u003e3.2 Realisation Account\u003cbr\u003e3.3 Accounting Treatment on Dissolution\u003cbr\u003e\u003c\/strong\u003e3.3.1 Assets on Dissolution\u003cbr\u003e3.3.2 Goodwill on Dissolution\u003cbr\u003e3.3.3 Liabilities on Dissolution\u003cbr\u003e3.3.4 Expenses on Dissolution\u003cbr\u003e3.3.5 Profit (loss) on Realisation Account\u003cbr\u003e3.3.6 Partners'Loans Accounts on Dissolution\u003cbr\u003e3.3.7 Current Account Balances on Dissolution\u003cbr\u003e3.3.8 Cash or Bank Balance on Dissolution\u003cbr\u003e3.3.9 Partners' Capital Accounts on Dissolution\u003cbr\u003e\u003cstrong\u003e3.4 DIFFERENCE BETWEEN DISSOLUTION AND SALE OF BUSINESS\u003cbr\u003e3.5 Accounting Procedure on Sale of Business\u003cbr\u003eREVIEW QUESTIONS\u003cbr\u003e\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eCHAPTER 4 BUSINESS ACQUISITIONS\u003cbr\u003e4.1 REA50NS FOR PURCHASE OF BUSINESS\u003cbr\u003e4.2 Advantages of Acquisitions\u003cbr\u003e4.3 Disadvantages of Acquisitions\u003cbr\u003e4.4 Goodwill\u003cbr\u003e\u003c\/strong\u003e4.4.1 Why does Goodwill arise?\u003cbr\u003e\u003cstrong\u003e4.5 Internally Developed Goodwill\u003cbr\u003e4.6 Negative Goodwill\u003cbr\u003e4.7 Difference between the Purchase of a Business and the purchase of assets\u003cbr\u003e4.8 Components of purchase consideration\u003cbr\u003e\u003c\/strong\u003e4.8.1 Assets Taken Over\u003cbr\u003e4.8.2 Liabilities Taken Over\u003cbr\u003e\u003cstrong\u003e4.9 Dissolution Expenses\u003cbr\u003e4.10 Purchase of a Sole Trader Business by a Company\u003cbr\u003e4.11 Purchase of a Partnership's Business by a Company\u003cbr\u003e4.12 Entries to Record the Purchase of Business\u003cbr\u003e4.13 Cash and Bank Balances of Partnerships on Purchase\u003cbr\u003e4.14 Return on Investment\u003cbr\u003eREVIEW QUESTIONS\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eCHAPTER 5 LIMITED COMPANIES - SHARES \u0026amp; DEBENTURES 5.1 THE NEED FOR COMPANIES\u003cbr\u003e5.2 CAPITAL FOR A COMPANY\u003cbr\u003e\u003c\/strong\u003e5.2.1 Ordinary Shares\u003cbr\u003e\u003cstrong\u003e5.3 Prices of a Share\u003cbr\u003e\u003c\/strong\u003e5.3.1 Face Value\u003cbr\u003e5.3.2 Issue Price\u003cbr\u003e5.3.3 Book Value\u003cbr\u003e5.3.4 Market Value\u003cbr\u003e\u003cstrong\u003e5.4 Selling Shares to the General Public\u003cbr\u003e\u003c\/strong\u003e5.4.1 Issue of Shares at Par\u003cbr\u003e5.4.2 Issue of Shares at Premium (at a price more than face value)\u003cbr\u003e\u003cstrong\u003e5.5 Rights Issue\u003cbr\u003e\u003c\/strong\u003e5.5.1 Advantages of Rights Issue\u003cbr\u003e5.5.2 Disadvantages of Rights Issue\u003cbr\u003e5.5.3 Advantages of Rights Issue for Shareholders\u003cbr\u003e\u003cstrong\u003e5.6 Reserves\u003cbr\u003e\u003c\/strong\u003e5.6.1 Capital Reserves\u003cbr\u003e5.6.2 Revenue Reserves\u003cbr\u003e\u003cstrong\u003e5.7 BonusorScrip Issue\u003cbr\u003e\u003c\/strong\u003e5.7.1 Reasons for Bonus Issue\u003cbr\u003e5.7.2 Effect on Earnings per Share (EPS)\u003cbr\u003e5.7.3 Advantages of Bonus Issue\u003cbr\u003e5.7.4 Disadvantages of Bonus Issue\u003cbr\u003e\u003cstrong\u003e5.8 Difference between Rights and Bonus issue\u003cbr\u003e5.9 Debentures\u003cbr\u003e5.10 Issue of Loans and Debentures\u003cbr\u003eREVIEW QUESTIONS\u003cbr\u003e\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eCHAPTER 6 LIMITED COMPANIED-FINANCIAL STATEMENTS\u003cbr\u003e6.1 Financial Statements of Limited Companies\u003cbr\u003e6.2 Published Accounts of Limited Companies\u003cbr\u003e\u003c\/strong\u003e6.2.1 Role of IAS 1 in Preparation of Accounts\u003cbr\u003e6.2.2 Accounting Concepts Applied in Preparation of Accounts\u003cbr\u003e6.2.3 Structure and Content of Financial Statements\u003cbr\u003e6.2.4 Reporting Period\u003cbr\u003e\u003cstrong\u003e6.3 Statement of profit or loss\u003cbr\u003e6.4 Statement of Financial Position\u003cbr\u003e6.5 Statement of Changes in Equity\u003cbr\u003e\u003c\/strong\u003e6.5.1 Dividends on Ordinary Shares\u003cbr\u003e6.5.2 Transfer to General Reserve\u003cbr\u003e\u003cstrong\u003e6.6 Why Company Accounts are Published?\u003cbr\u003e6.7 Limitations of Published Company Accounts\u003cbr\u003e6.8 Non-Current Assets Schedule\u003cbr\u003e\u003c\/strong\u003e6.8.1 Components of a Non-Current Assets Schedule\u003cbr\u003e\u003cstrong\u003e6.9 Directors' Report\u003cbr\u003eREVIEW QUESTIONS\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eCHAPTER 7 STATEMENT OF CASH FLOWS\u003cbr\u003e7.1 Classifications of Cash Flows - An example\u003cbr\u003e7.2 Cash and Cash Equivalents\u003cbr\u003e\u003c\/strong\u003e7.2.1 Cash\u003cbr\u003e7.2.2 Cash Equivalents\u003cbr\u003e7.2.3 Bank Overdrafts\u003cbr\u003e\u003cstrong\u003e7.3 Preparation of a Statement of Cash Flows\u003cbr\u003e7.4 Cash Flow from Operating Activities\u003cbr\u003e\u003c\/strong\u003e7.4.1 Importance of Cash Flow from Operating Activities\u003cbr\u003e\u003cstrong\u003e7.5 Calculation of Cash Flow from Operating Activities\u003cbr\u003e\u003c\/strong\u003e7.5.1 Cash from Operating Activities in Direct Method\u003cbr\u003e7.5.2 Cash from Operating Activities in Indirect Method\u003cbr\u003e\u003cstrong\u003e7.6 Calculation of Profit from Operations\u003cbr\u003e7.7 Investing Activities\u003cbr\u003e7.8 Financing Activities\u003cbr\u003e7.9 Cash Flow at a Glance\u003cbr\u003e7.10 Uses of a Statement of Cash Flows\u003cbr\u003e7.11 Limitations of a Statement of Cash Flows\u003cbr\u003e7.12 Users of Statement of Cash Flows\u003cbr\u003e7.13 Disclosure of Non-Cash Activities\u003cbr\u003eREVIEW QUESTIONS\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eCHAPTER 8 INTERNATIONAL ACCOUNTING STANDARDS\u003cbr\u003e8.1 IAS 1: Presentation of Financial Statements\u003cbr\u003e8.2 IAS 2: Inventories\u003cbr\u003e\u003c\/strong\u003e8.2.1 Inventory Valuation\u003cbr\u003e8.2.2 Inventory Valuation Methods\u003cbr\u003e\u003cstrong\u003e8.3 IAS 7: STATEMENT OF CASH FLOWS\u003cbr\u003e8.4 IAS 8: Accounting Policies, Changes in Accounting Estimates and Errors\u003cbr\u003e\u003c\/strong\u003e8.4.1 Accounting Policies\u003cbr\u003e8.4.2 Accounting Principles\u003cbr\u003e8.4.3 Accounting Bases\u003cbr\u003e8.4.4 Consistency of Accounting Policies\u003cbr\u003e8.4.5 Prior Period Errors\u003cbr\u003e\u003cstrong\u003e8.5 IAS 10: Events after the Reporting Period\u003cbr\u003e\u003c\/strong\u003e8.5.1 Adjusting Events\u003cbr\u003e8.5.2 Non-Adjusting Events\u003cbr\u003e\u003cstrong\u003e8.6 IAS 16: Property, Plant, and Equipment\u003cbr\u003e\u003c\/strong\u003e8.6.1 Recognition of the Assets\u003cbr\u003e8.6.2 Measurement of the Assets\u003cbr\u003e8.6.3 Depreciation\u003cbr\u003e8.6.4 Disclosure in the financial statements\u003cbr\u003e\u003cstrong\u003e8.7 IAS 36: IMPAIRMENT OF ASSETS\u003cbr\u003e\u003c\/strong\u003e8.7.1 Impairment Loss\u003cbr\u003e8.7.2 Carrying Value\u003cbr\u003e8.7.3 Recoverable Value\u003cbr\u003e8.7.4 Cash Generating Unit\u003cbr\u003e8.7.5 Indications of Impairment\u003cbr\u003e\u003cstrong\u003e8.8 IAS 37: PROVISIONS, CONTINGENT LIABILITIES AND CONTINGENT ASSETS\u003cbr\u003e\u003c\/strong\u003e8.8.1 Provision\u003cbr\u003e8.8.2 Difference between Provisions and Reserves\u003cbr\u003e8.8.3 Contingent Liability\u003cbr\u003e8.8.4 Contingent Asset\u003cbr\u003e\u003cstrong\u003e8.9 IAS 38: INTANGIBLE ASSETS\u003cbr\u003e\u003c\/strong\u003e8.9.1 Research and Development Costs\u003cbr\u003e8.9.2 Recognition of Intangible Assets\u003cbr\u003e8.9.3 Initial Measurement of Intangible Assets\u003cbr\u003e8.9.4 Subsequent Measurement of Intangible Assets\u003cbr\u003e\u003cstrong\u003eREVIEW QUESTIONS\u003cbr\u003e\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eCHAPTER 9 AUDITING AND STEWARDSHIP\u003cbr\u003e9.1 Stewardship\u003cbr\u003e9.2 Role of Directors as Stewards\u003cbr\u003e9.3 Purpose of an end of year Audit\u003cbr\u003e9.4 Who needs an end-of-year Audit?\u003cbr\u003e9.5 Internal and External Audit\u003cbr\u003e\u003c\/strong\u003e9.5.1 Difference between Internal and External Audit\u003cbr\u003e\u003cstrong\u003e9.6 Advantag es and D isadvantages of Au dit\u003cbr\u003e9.7 Role of Auditors\u003cbr\u003e9.8 Auditors' Report\u003cbr\u003e\u003c\/strong\u003e9.8.1 Unqualified Opinion (Unqualified Audit Report)\u003cbr\u003e9.8.2 Qualified Opinion (Qualified Audit Report)\u003cbr\u003e9.8.3 Adverse Opinion (Adverse Audit Report)\u003cbr\u003e\u003cstrong\u003e9.9 What is not expected from Auditors\u003cbr\u003e9.10 True and Fair View\u003cbr\u003e9.11 Directors' Report\u003cbr\u003e9.12 Difference Between the Duties of Directors and Auditors \u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eCHAPTER 10 ACCOUNTING RATIOS\u003cbr\u003e10.1 Financial Ratios\u003cbr\u003e10.2 Analysis of Ratios\u003cbr\u003e\u003c\/strong\u003e10.2.1 Comparing One Year with Another {Trend or Inter-Year Analysis) 10.2.2 Comparing one Business with another Business (Inter-firm Comparison)\u003cbr\u003e\u003cstrong\u003e10.3 Demonstration of Ratios\u003cbr\u003e10.4 Ratios in Advanced Level Syllabus\u003cbr\u003e\u003c\/strong\u003e10.4.1 Working Capital Cycle\u003cbr\u003e10.4.2 Net Working Assets to Sales (revenue)\u003cbr\u003e10.4.3 Earnings per Share\u003cbr\u003e10.4.4 Price-Earnings (P\/E) ratio\u003cbr\u003e10.4.5 Dividend per Share\u003cbr\u003e10.4.6 Dividend yield ratio\u003cbr\u003e10.4.7 Dividend Cover\u003cbr\u003e10.4.8 Interest Cover\u003cbr\u003e10.4.9 Gearing\u003cbr\u003e\u003cstrong\u003e10.5 Uses of Ratio Analysis\u003cbr\u003e10.6 LIMITATIONS OF RATIO ANALYSIS\u003cbr\u003e10.7 Users of Financial Ratios\u003cbr\u003eREVIEW QUESTIONS \u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eCHAPTER 11 CLUBS AND SOCIETIES\u003cbr\u003e11.1 Comparison between profit and Non-Profit making Organisations\u003cbr\u003e11.2 Incomes and Expenses of Clubs and Societies\u003cbr\u003e\u003c\/strong\u003e11.2.1 Incomes of Clubs and Societies\u003cbr\u003e11.2.2 Expenses of Clubs and Societies\u003cbr\u003e\u003cstrong\u003e11.3 Some Peculiar Terms of Clubs and Societies\u003cbr\u003e\u003c\/strong\u003e11.3.1 Life Subscription\u003cbr\u003e11.3.2 Legacy\u003cbr\u003e11.3.3 Gift\u003cbr\u003e11.3.4 Grants and Donations\u003cbr\u003e\u003cstrong\u003e11.4 Accounting by Clubs and Societies\u003cbr\u003e\u003c\/strong\u003e11.4.1 Receipts and Payments Account\u003cbr\u003e11.4.2 Income and Expenditure Account\u003cbr\u003e11.4.3 Differences between Receipts and Payment A\/c \u0026amp; Income and Expenditure A\/c\u003cbr\u003e11.4.4 Statement to Calculate Profit or Loss\u003cbr\u003e11.4.5 Income and Expenses on Same Head\u003cbr\u003e\u003cstrong\u003e11.5 Calculation of Incomes\/Expenses to be shown in Income and Expenditure Account\u003cbr\u003e\u003c\/strong\u003e11.5.1 Accounting for Subscriptions\u003cbr\u003e\u003cstrong\u003e11.6 Preparation of Financial Statements\u003cbr\u003eREVIEW QUESTIONS \u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eCHAPTER 12 MANUFACTURING BUSINESSES\u003cbr\u003e12.1 The Prime Cost Section\u003cbr\u003e\u003c\/strong\u003e12.1.1 Raw Materials Cost\u003cbr\u003e12.1.2 Direct Labour Cost\u003cbr\u003e12.1.3 Other Direct Expenses\u003cbr\u003e\u003cstrong\u003e12.2 Factory (Indirect) Overheads\u003cbr\u003e12.3 Purpose of Manufacturing Accounts\u003cbr\u003e12.4 Statement of Profit or Loss\u003cbr\u003e12.5 Statement of Financial Position\u003cbr\u003e12.6 Factory (Manufacturing) Profit\u003cbr\u003e\u003c\/strong\u003e12.6.1 Benefits of Transferring Goods at Production Cost plus Factory Profit.\u003cbr\u003e12.6.2 Drawbacks of Transferring Goods at Market Price\u003cbr\u003e12.6.3 Accounting Treatment of Factory Profit\u003cbr\u003e\u003cstrong\u003e12.7 Provision for Unrealised Profit\u003cbr\u003eREVIEW QUESTIONS \u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eCHAPTER 13 COMPUTERISED ACCOUNTING SYSTEMS\u003cbr\u003e13.1 Manual Accounting\u003cbr\u003e\u003c\/strong\u003e13.1.1 Challenges Faced in Manual Accounting\u003cbr\u003e\u003cstrong\u003e13.2 The Advent of Computerised Accounting\u003cbr\u003e13.3 Use of Computerised Accounting Systems in Recording Financial Transactions\u003cbr\u003e13.4 The Advantages and Disadvantages of Introducing a Computerised Accounting System\u003cbr\u003e\u003c\/strong\u003e13.4.1 The Advantages\/Uses of Introducing a Computerised Accounting System\u003cbr\u003e13.4.2 Disadvantages\/Limitations of Introducing a Computerised Accounting System\u003cbr\u003e\u003cstrong\u003e13.5 Differences between Manual and Computerised Accounting Systems\u003cbr\u003e13.6 Security of Data in Computerised Accounts\u003cbr\u003e13.7 Transferring Business Accounts to a Computerised Accounting System\u003cbr\u003e13.8 Potential Risks and Threats to Data Integrity\u003cbr\u003e13.9 INTEGRALITY OF DATA DURING TRANSFER TO AND IN COMPUTERISED ACCOUNTS \u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eCHAPTER 14 ETHICAL CONSIDERATIONS\u003cbr\u003e14.1 Ethics Relating to the Practice of Accounting\u003cbr\u003e14.2 Professional ethics\u003cbr\u003e14.3 What is Ethical?\u003cbr\u003e14.4 Fundamental Ethical Principles\u003cbr\u003e14.5 The Problems of Poor Ethics in Accounting\u003cbr\u003e14.6 The Ethical Impact of Accountants and Auditors on Business\u003cbr\u003e14.7 The Ethical Impact of Accountants and Auditors on Stakeholders\u003cbr\u003e14.8 Social implications of decision-making\u003cbr\u003e14.9 Ethical Conflict\u003cbr\u003eREVIEW QUESTIONS \u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eCHAPTER 15 BUDGETING AND BUDGETARY CONTROL\u003cbr\u003e15.1 Difference between Budgets and Budgetary Control\u003cbr\u003e15.2 Difference between Standard Costs and Budgets\u003cbr\u003e15.3 Advantages of Preparing Budgets from Standard Costs 15.4 Advantages of budgetary Control system\u003cbr\u003e15.5 Limitations of Budgetary Control System\u003cbr\u003e15.6 Advantages and Disadvantages of Preparing Budgets Using Spreadsheets\u003cbr\u003e15.7 Effects of Limiting Budget Factors on the Preparation of Budgets\u003cbr\u003e15.8 Behavioural Aspects of Budgetary Control System\u003cbr\u003e15.9 Sales Budget\u003cbr\u003e15.10 Production\u003cbr\u003eBudget 15.11 Purchases Budget\u003cbr\u003e\u003c\/strong\u003e15.11.1 Purchase Budget for Manufacturing Firms\u003cbr\u003e15.11.2 Purchase Budget for Trading Firms\u003cbr\u003e\u003cstrong\u003e15.12 Direct Labour Budget\u003cbr\u003e15.13 Trade Receivables Budget\u003cbr\u003e15.14 Trade Payables Budget\u003cbr\u003e15.15 Cash Budget\u003cbr\u003e\u003c\/strong\u003e15.15.1 Uses of a Cash Budget\u003cbr\u003e15.15.2 Actions to Avoid Cash Shortages\u003cbr\u003e\u003cstrong\u003e15.16 Master Budget\u003cbr\u003e\u003c\/strong\u003e15.16.1 Budgeted Statement of profit or loss\u003cbr\u003e15.16.2 Budgeted Statement of Financial Position\u003cbr\u003e\u003cstrong\u003e15.17 Fixed Budget\u003cbr\u003e15.18 Flexible Budget\u003cbr\u003e\u003c\/strong\u003e15.18.1 Steps for preparing a flexible budget\u003cbr\u003e\u003cstrong\u003e15.19 Benefits of a flexible budget over a fixed Budget\u003cbr\u003e15.20 The Significance of Non-Financial Factors in Budgeting\u003cbr\u003eREVIEW QUESTIONS \u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eCHAPTER 16 INVESTMENT APPRAISAL\u003cbr\u003e16.1 Reasons for Making Capital Investment Decisions\u003cbr\u003e16.2 Methods for Capital Investment Appraisal\u003cbr\u003e16.3 Accounting Rate of Return\u003cbr\u003e\u003c\/strong\u003e16.3.1 Advantages of Accounting Rate of Return\u003cbr\u003e16.3.2 Disadvantages of Accounting Rate of Return\u003cbr\u003e\u003cstrong\u003e16.4 Payback Period\u003cbr\u003e\u003c\/strong\u003e16.4.1 Payback Period with Even Cash Flows\u003cbr\u003e16.4.2 Payback Period with Uneven Cash Flows\u003cbr\u003e16.4.3 Advantages of Payback\u003cbr\u003e16.4.4 Disadvantages of Payback\u003cbr\u003e\u003cstrong\u003e16.5 Time Value of Money\u003cbr\u003e16.6 Compound Interest\u003cbr\u003e16.7 Present Value\u003cbr\u003e16.8 Cost of Capital\u003cbr\u003e16.9 Net Present Value\u003cbr\u003e\u003c\/strong\u003e16.9.1 Selection of Project\u003cbr\u003e16.9.2 Advantages of Net Present Value\u003cbr\u003e16.9.3 Disadvantages of Net Present Value\u003cbr\u003e\u003cstrong\u003e16.10 Internal Rate of Return\u003cbr\u003e\u003c\/strong\u003e16.10.1 Which Rate is Better?\u003cbr\u003e16.10.2 Calculation of IRR\u003cbr\u003e16.10.3 Advantages of Internal Rate of Return\u003cbr\u003e16.10.4 Disadvantages of Internal Rate of Return\u003cbr\u003e\u003cstrong\u003e16.11 NPVAND IRR: WHICH IS BETTER?\u003cbr\u003e16.12 Why is NPV preferred?\u003cbr\u003e16.13 Sunk Cost\u003cbr\u003e16.14 Relevant Costs\u003cbr\u003e16.15 NON-FlNANCIAL FACTORS INVOLVED IN CAPITAL INVESTMENT DECISIONS\u003cbr\u003e16.16 Present Value Table\u003cbr\u003eREVIEW QUESTIONS \u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eCHAPTER 17 ACTIVITY BASED COSTING\u003cbr\u003e17.1 Traditional Costing in Early Business Models\u003cbr\u003e\u003c\/strong\u003e17.1.1 Overhead Allocation in Conventional Costing\u003cbr\u003e17.1.2 Limitations of Conventional Costing\u003cbr\u003e17.1.3 Impact of Automation on Cost Allocation\u003cbr\u003e\u003cstrong\u003e17.2 Introduction of Activity-Based Costing (ABC)\u003cbr\u003e\u003c\/strong\u003e17.2.1 Principles and Methodology of ABC\u003cbr\u003e\u003cstrong\u003e17.3 Costing Issues in Conventional Costing\u003cbr\u003e17.4 Application of Activity Based Costing\u003cbr\u003e17.5 Difference between Conventional and Activity Based Costing\u003cbr\u003e17.6 Terms Frequently Used in Activity Based Costing\u003cbr\u003e\u003c\/strong\u003e17.6.1 Activity\u003cbr\u003e17.6.2 Cost Drivers\u003cbr\u003e\u003cstrong\u003e17.7 Hierarchy of Activities\u003cbr\u003e\u003c\/strong\u003e17.7.1 Unit (output) Level Activities\u003cbr\u003e17.7.2 Batch Level Activities\u003cbr\u003e17.7.3 Product (Product Sustaining) Level Activities\u003cbr\u003e17.7.4 Facility (Facility Sustaining) Level Costs\u003cbr\u003e17.7.5 Customer-Level Activities\u003cbr\u003e\u003cstrong\u003e17.8 Examples of Cost Drivers\u003cbr\u003e17.9 Uses of Activity Based Costing\u003cbr\u003e17.10 Limitations of Activity Based Costing\u003cbr\u003e17.11 Steps for Implementing Activity Based Costing\u003cbr\u003e17.12 Role of Activity Based costing in the Non-manufacturing sector\u003cbr\u003eREVIEW QUESTIONS\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eCHAPTER 18 STANDARD COSTING\u003cbr\u003e18.1 Standard Costing System\u003cbr\u003e18.2 Advantag es of Standard Costing\u003cbr\u003e18.3 Limitations of Standard Costing\u003cbr\u003e18.4 Setting Standard Costs\u003cbr\u003e18.5 Variance Analysis\u003cbr\u003e18.6 Total 'Direct Mate rial Cost Variance'\u003cbr\u003e\u003c\/strong\u003e18.6.1 Material Price Variance\u003cbr\u003e18.6.2 Material Usage Variance\u003cbr\u003e18.6.3 Symbols Used for Calculating Direct Material Variances\u003cbr\u003e18.6.4 Typical Causes of Material Variances\u003cbr\u003e\u003cstrong\u003e18.7 Total direct Labour Cost Variance\u003cbr\u003e\u003c\/strong\u003e18.7.1 Labour Rate Variance\u003cbr\u003e18.7.2 Labour Efficiency Variance\u003cbr\u003e18.7.3 Symbols Used for Calculating Direct Labour Variances\u003cbr\u003e18.7.4 Typical Causes of Labour Variances\u003cbr\u003e\u003cstrong\u003e18.8 Total Fixed Overhead Variance\u003cbr\u003e\u003c\/strong\u003e18.8.1 Fixed overhead expenditure (spending) variance\u003cbr\u003e18.8.2 Fixed Overhead Volume Variance\u003cbr\u003e18.8.3 Fixed Overhead Efficiency Variance\u003cbr\u003e18.8.4 Fixed Overhead Capacity Variance\u003cbr\u003e18.8.5 Typical Causes of Fixed Overhead Variances\u003cbr\u003e\u003cstrong\u003e18.9 Sales Variances\u003cbr\u003e\u003c\/strong\u003e18.9.1 Sales Price Variance\u003cbr\u003e18.9.2 Sales Volume Variances\u003cbr\u003e18.9.3 Typical Causes of Sales Variances\u003cbr\u003e\u003cstrong\u003e18.10 Fixed Budget\u003cbr\u003e18.11 Flexible Budget\u003cbr\u003e\u003c\/strong\u003e18.11.1 Steps for preparing a flexible budget\u003cbr\u003e18.11.2 Benefits of a flexible budget over a fixed Budget\u003cbr\u003e\u003cstrong\u003e18.12 Reconciliation of Budgeted and Actual Data\u003cbr\u003e\u003c\/strong\u003e18.12.1 Reconciliation of Budgeted and Actual Costs\u003cbr\u003e18.12.2 Reconciliation of Budgeted and Actual Profits\u003cbr\u003e\u003cstrong\u003eREVIEW QUESTIONS\u003cbr\u003e\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eSOLUTIONS TO ODD NUMBERED \u003c\/strong\u003e\u003cstrong\u003eQUESTIONS\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eKEY TO EVEN NUMBERED QUESTIONS\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eINDEX\u003c\/strong\u003e\u003c\/p\u003e","brand":"Read \u0026 Write","offers":[{"title":"Default Title","offer_id":47408476946677,"sku":"SKU-8","price":1750.0,"currency_code":"PKR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0780\/4233\/3429\/files\/116.png?v=1787051993"},{"product_id":"accounting-as-level-mcqs-paper-1-topical-yearly","title":"111 Accounting AS-Level MCQ's Paper-1 Topical Worked Solutions","description":"\u003ch2\u003e111 Accounting AS-Level MCQ's Paper-1 Topical Worked Solutions\u003c\/h2\u003e\n\u003cul\u003e\n\u003cli\u003eAll Variants\u003c\/li\u003e\n\u003cli\u003eSolved with explanation of all choices A,B,C \u0026amp; D\u003c\/li\u003e\n\u003cli\u003eQuestions order from new to old\u003c\/li\u003e\n\u003cli\u003eEach chapter has been classified into subtopics\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 BANK RECONCILIATION STATEMENTS\u003c\/strong\u003e\u003cbr\u003e1.1: CALCULATION OF ADJUSTED CASHBOOK BALANCE\u003cbr\u003e1.2: CALCULATION OF BANK STATEMENT BALANCE\u003cbr\u003e1.3: CALCULATION OF OTHER MISSING ITEMS\u003cbr\u003e1.4: MULTIPLE TOPICS\u003cbr\u003e\u003cstrong\u003eANSWERS SECTION\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eCHAPTER 2 IRRECOVERABLE DEBTS \u0026amp; DOUBTFUL DEBTS\u003cbr\u003e\u003c\/strong\u003e2.1: IRRECOVERABLE DEBTS \u0026amp; IRRECOVERABLE DEBTS RECOVERED\u003cbr\u003e2.2: ALLOWANCE FOR IRRECOVERABLE DEBTS\u003cbr\u003e2.3: IRRECOVERABLE \u0026amp; ALLOWANCE FOR IRRECOVERABLE DEBTS\u003cbr\u003e2.4: MULTIPLE TOPICS\u003cbr\u003e\u003cstrong\u003eANSWERS SECTION\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eCHAPTER 3 ACCOUNTING FOR NON-CURRENT ASSETS\u003c\/strong\u003e\u003cbr\u003e3.1: DEPRECIATION THEORY\u003cbr\u003e3.2: STRAIGHT LINE METHOD\u003cbr\u003e3.3: REDUCING BALANCE METHOD\u003cbr\u003e3.4: DISPOSAL OF ASSETS\u003cbr\u003e3.5: REVALUATION METHOD\u003cbr\u003e3.6: MULTIPLE TOPICS\u003cbr\u003e\u003cstrong\u003eANSWERS SECTION\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eCHAPTER 4 ACCOUNTING CONCEPTS\u003c\/strong\u003e\u003cbr\u003e4.1: ENTITY AND CONSISTENCY\u003cbr\u003e4.2: PRUDENCE AND MATERIALITY\u003cbr\u003e4.3: MATCHING AND ACCRUAL AND REALISATION\u003cbr\u003e4.4: SUBSTANCE OVER FROM AND MONEY MEASUREMENT\u003cbr\u003e4.5: GOING CONCERN \u0026amp; HISTORICAL COST\u003cbr\u003e4.6: MULTIPLE TOPICS\u003cbr\u003e\u003cstrong\u003eANSWERS SECTION\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eCHAPTER 5 SOLE TRADER\u003c\/strong\u003e\u003cbr\u003e5.1: DOUBLE ENTRY\u003cbr\u003e5.2: PREPAYMENT \u0026amp; ACCRUALS\u003cbr\u003e5.3: STATEMENTS OF PROFIT OR LOSS\u003cbr\u003e5.4: STATEMENT OF FINANCIAL POSITION\u003cbr\u003e5.5: LOWER OF COST AND NET REALISBALE VALUE\u003cbr\u003e5.6: TRADE AND CASH DISCOUNTS\u003cbr\u003e5.7: MULTIPLE TOPICS\u003cbr\u003e\u003cstrong\u003eANSWERS SECTION\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eCHAPTER 6 PARTNERSHIPS\u003c\/strong\u003e\u003cbr\u003e6.1: PARTNERSHIP STATEMENTS OF PROFIT OR LOSS \u0026amp; APPROPRIATION ACCOUNT\u003cbr\u003e6.2: PARTNERSHIP CURRENT AND CAPITAL ACCOUNTS\u003cbr\u003e6.3: DOUBLE ENTRY IN PARTNERSHIP ACCOUNTS\u003cbr\u003e6.4: MULTIPLE TOPICS\u003cbr\u003e\u003cstrong\u003eANSWERS SECTION\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e\u003cbr\u003eCHAPTER 7 CAPITAL AND REVENUE\u003cbr\u003e\u003c\/strong\u003e7.1: CAPITAL EXPENDITURES\u003cbr\u003e7.2: REVENUE EXPENDITURES\u003cbr\u003e7.3: CAPITAL AND REVENUE RECEIPTS\u003cbr\u003e7.4: MULTIPLE TOPICS\u003cbr\u003e\u003cstrong\u003eANSWERS SECTION\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e\u003cbr\u003eCHAPTER 8 CORRECTION OF ERRORS \u003c\/strong\u003e\u003cbr\u003e8.1: ERRORS NOT AFFECTING AGREEMENT OF TRAIL BALANCE\u003cbr\u003e8.2: ERRORS AFFECTING AGREEMENT OF TRAIL BALANCE\u003cbr\u003e8.3: MISTAKES IN TRAIL BALANCE\u003cbr\u003e8.4: SUSPENSE ACCOUNT\u003cbr\u003e8.5: CALCULATION OF CORRECT PROFIT\u003cbr\u003e8.6: EFFECTS OF ERRORS ON PROFIT\u003cbr\u003e8.7: MULTIPLE TOPICS\u003cbr\u003e\u003cstrong\u003eANSWERS SECTION\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e\u003cbr\u003eCHAPTER 9 CONTROL ACCOUNTS\u003c\/strong\u003e\u003cbr\u003e9.1: SALES LEDGER CONTROL ACCOUNT\u003cbr\u003e9.2: PURCHASE LEDGER CONTROL ACCOUNT\u003cbr\u003e9.3: CORRECTIONS IN SALES LEDGER CONTROL ACCOUNT\u003cbr\u003e9.4: CORRECTIONS IN PURCHASE LEDGER CONTROL ACCOUNT\u003cbr\u003e9.5: CONTROL ACCOUNT BALANCES FOR STATEMENT OF FINANCIAL POSITION\u003cbr\u003e9.6: BOOKS OF ORIGINAL ENTRY\u003cbr\u003e9.7: MULTIPLE TOPICS\u003cbr\u003e\u003cstrong\u003eANSWERS SECTION\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e\u003cbr\u003eCHAPTER 10 ACCOUNTS FROM INCOMPLETE RECORDS\u003c\/strong\u003e\u003cbr\u003e10.1: CALCULATIONS OF SALES\u003cbr\u003e10.2: CALCULATIONS OF PURCHASES\u003cbr\u003e10.3: MARK-UP AND MARGIN\u003cbr\u003e10.4: PREPAYMENTS \u0026amp; ACCRUALS\u003cbr\u003e10.5: CALCULATE PROFIT THROUGH STATEMENT OF FINANCIAL POSITION\u003cbr\u003e10.6: CALCULATIONS OF INVENTORY\u003cbr\u003e10.7: CALCULATIONS OF INVENTORY LOSSES\u003cbr\u003e10.8: CALCULATIONS OF DEPRECIATION\u003cbr\u003e10.9: MULTIPLE TOPICS\u003cbr\u003e\u003cstrong\u003eANSWERS SECTION\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eCHAPTER 11 LIMITED COMAPNIES - SHARES AND DEBENTURES\u003c\/strong\u003e\u003cbr\u003e11.1: SHARES AND DEBENTURES-AN INTRODUCTION\u003cbr\u003e11.2: CAPITAL AND REVENUE RESERVES\u003cbr\u003e11.3: RIGHT AND PUBLIC ISSUE\u003cbr\u003e11.4: BONUS ISSUE\u003cbr\u003e11.5: RIGHTS AND BONUS ISSUE COMBINED\u003cbr\u003e11.6: ISSUE OF SHARES AND DEBENTURES COMBINES\u003cbr\u003e11.7: MULTIPLE TOPICS\u003cbr\u003e\u003cstrong\u003eANSWERS SECTION\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eCHAPTER 12 LIMITED COMPANIES - FINANCIAL STATEMENTS\u003cbr\u003e\u003c\/strong\u003e12.1: STATEMENT OF PROFIT OR LOSS FOR COMPANIES\u003cbr\u003e12.2: REVALUATION OF ASSETS\u003cbr\u003e12.3: CALCULATION OF DIVIDENDS\u003cbr\u003e12.4: CALCULATION OF RETAINED PROFITS\u003cbr\u003e12.5: STATEMENT OF CHANGES IN EQUITY\u003cbr\u003e12.6: STATEMENT OF FINANCIAL POSITION\u003cbr\u003e12.7: MULTIPLE TOPICS\u003cbr\u003e\u003cstrong\u003eANSWERS SECTION\u003cbr\u003e\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eCHAPTER 13 ACCOUNTING \u003c\/strong\u003e\u003cstrong\u003eRATIOS\u003c\/strong\u003e\u003cbr\u003e13.1: EXPENSES AND PROFIT RATIOS-CALCULATION\u003cbr\u003e13.2: EXPENSES AND PROFIT RATIOS-INTERPRETATION\u003cbr\u003e13.3: RETURN ON CAPITAL EMPLOYED-CALCULATION\u003cbr\u003e13.4: RETURN ON CAPITAL EMPLOYED-INTERPRETATION\u003cbr\u003e13.5: INVENTORY TURNOVER RATIO-CALCULATION\u003cbr\u003e13.6: INVENTORY TURNOVER RATIO-INTERPRETATION\u003cbr\u003e13.7: RECEIVABLES \u0026amp; PAYABLES PAYMENT PERIOD-CALCULATION\u003cbr\u003e13.8: RECEIVABLES \u0026amp; PAYABLES PAYMENT PERIOD-INTERPRETATION\u003cbr\u003e13.9: LIQUIDITY RATIOS-CALCULATION\u003cbr\u003e13.10: LIQUIDITY RATIOS-INTERPRETATION\u003cbr\u003e13.11: NON CURRENT ASSETS TURNOVER RATIO-CALCULATION\u003cbr\u003e13.12: NON CURRENT ASSETS TURNOVER RATIO-INTERPRETATION\u003cbr\u003e13.13: USERS OF FINANCIAL STATEMENTS\u003cbr\u003e13.14: LIMITATIONS OF ACCOUNTING INFORMATION\u003cbr\u003e13.15: MULTIPLE TOPICS\u003cbr\u003e\u003cstrong\u003eANSWERS SECTION\u003c\/strong\u003e \u003cstrong\u003e\u003cbr\u003e\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eCHAPTER 14 COMPUTERISED ACCOUNTING SYSTEM\u003c\/strong\u003e\u003cbr\u003e14.1: COMPUTERISED ACCOUNTING SYSTEM - ADVANTAGES\u003cbr\u003e14.2: MULTIPLE TOPICS\u003cbr\u003e\u003cstrong\u003eANSWERS SECTION\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e\u003cbr\u003e\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eCHAPTER 15 COST ACCOUNTING - AN INTRODUCTION\u003c\/strong\u003e\u003cbr\u003e15.1: FIXED COSTS\u003cbr\u003e15.2: VARIABLE COST\u003cbr\u003e15.3: SEMI VARIABLE COST\u003cbr\u003e15.4: DIRECT AND INDIRECT COSTS\u003cbr\u003e15.5: SUNK AND STEPPED COSTS\u003cbr\u003e15.6: MULTIPLE TOPICS\u003cbr\u003e\u003cstrong\u003eANSWERS SECTION\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e\u003cbr\u003eCHAPTER 16 MATERIAL \u0026amp; LABOUR COSTING\u003c\/strong\u003e\u003cbr\u003e16.1: BASIC PAY\u003cbr\u003e16.2: BONUSES\u003cbr\u003e16.3: OVERTIME\u003cbr\u003e16.4: BONUSES \u0026amp; OVERTIME\u003cbr\u003e16.5: FIRST IN FIRST OUT (FIFO)\u003cbr\u003e16.6: AVERAGE COST METHOD (AVCO)\u003cbr\u003e16.7: JUST IN TIME INVENTORY\u003cbr\u003e16.8: MULTIPLE TOPICS\u003cbr\u003e\u003cstrong\u003eANSWERS SECTION\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eCHAPTER 17 ABSORPTION COSTING\u003c\/strong\u003e\u003cbr\u003e17.1: APPORTIONMENT \u0026amp; ALLOTMENT OF OVERHEADS\u003cbr\u003e17.2: CALCULATION OF OVERHEAD ABSORPTION RATE\u003cbr\u003e17.3: CALCULATION OF PER UNIT COST AND SELLING PRICE\u003cbr\u003e17.4: UNDER (OVER) ABSORPTION OF OVERHEADS\u003cbr\u003e17.5: ABSORPTION COSTING-THEORY\u003cbr\u003e17.6: JOB AND BATCH COSTING-CALCULATIONS\u003cbr\u003e17.7: JOB AND BATCH COSTING- THEORY\u003cbr\u003e\u003cstrong\u003eANSWERS SECTION\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e\u003cbr\u003eCHAPTER 18 MARGINAL COSTING - BREAK-EVEN\u003c\/strong\u003e\u003cbr\u003e18.1: CONTRIBUTION AND CONTRIBUTION RATIO\u003cbr\u003e18.2: BREAK-EVEN\u003cbr\u003e18.3: MARGIN OF SAFETY\u003cbr\u003e18.4: BREAK-EVEN AND PROFIT VOLUME CHART\u003cbr\u003e18.5: COST-VOLUME-PROFIT ANALYSIS\u003cbr\u003e18.6: MULTIPLE TOPICS\u003cbr\u003e\u003cstrong\u003eANSWERS SECTION\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eCHAPTER 19 MARGINAL COSTING \u0026amp; DECISION MAKING\u003c\/strong\u003e\u003cbr\u003e19.1: CALCULATIONS OF TOTAL COSTS \u0026amp; PROFITS\u003cbr\u003e19.2: HIGH-LOW METHOD\u003cbr\u003e19.3: CLOSURE OF LOSS MAKING DEPARTMENT\u003cbr\u003e19.4: MAKE OR BUY DECISION\u003cbr\u003e19.5: ACCEPTANCE OF ORDERS BELOW NORMAL PRICE\u003cbr\u003e\u003cstrong\u003eANSWERS SECTION\u003c\/strong\u003e \u003cstrong\u003e\u003cbr\u003e\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eCHAPTER 20 LIMITING FACTORS IN MARGINAL COSTING  \u003c\/strong\u003e\u003cbr\u003e20.1: IDENTIFICATION OF LIMITING FACTOR\u003cbr\u003e20.2: PRODUCTION RANKING\u003cbr\u003e20.3: OPTIMUM PRODUCTION PLAN\u003cbr\u003e20.4: CALCULATION OF PROFIT\u003cbr\u003e\u003cstrong\u003eANSWER SECTION\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eCHAPTER 21 MARGINAL \u0026amp; ABSORPTION PROFIT STATEMENTS\u003cbr\u003e\u003c\/strong\u003e21.1: CALCULATION OF COSTS AND INVENTORIES\u003cbr\u003e21.2: CALCULATION OF PROFITS\u003cbr\u003e21.3:RECONCILIATION OF PROFITS\u003cbr\u003e21.4: MULTIPLE TOPICS\u003cbr\u003e\u003cstrong\u003eANSWERS SECTION\u003c\/strong\u003e \u003cstrong\u003e\u003cbr\u003e\u003c\/strong\u003e\u003c\/p\u003e","brand":"Read \u0026 Write","offers":[{"title":"Default Title","offer_id":47408476979445,"sku":"SKU-9","price":2560.0,"currency_code":"PKR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0780\/4233\/3429\/files\/111.png?v=1787051575"},{"product_id":"117-accounting-a-level-paper-4-topical-worked-solutions","title":"117 Accounting A2 Level Paper-4 Topical Worked Solutions","description":"\u003cp\u003eAccounting A Level Paper 4 Topical Worked Solutions by M. Nauman Malik offers comprehensive and detailed solutions to questions in the A Level Accounting Paper 4 syllabus. The book is divided into chapters covering specific topics and provides clear, concise, and easy-to-follow worked solutions supported by diagrams and tables. It is an essential resource for students aiming for high grades in the A Level \u003ca href=\"https:\/\/readnwrite.org\/product\/accounting-o-level-p-2-topical-yearly-2\/\"\u003e\u003cstrong\u003eAccounting Paper\u003c\/strong\u003e\u003c\/a\u003e 4 exam.\u003cbr\u003e\u003c\/p\u003e\n\u003ch2\u003eKey Features of Accounting A2 Level Paper 4 Topical Worked Solutions:\u003c\/h2\u003e\n\u003cp\u003e\u003cbr\u003e\u003cbr\u003e\u003c\/p\u003e\n\u003col\u003e\n\u003cli\u003eComprehensive \u003ca href=\"https:\/\/readnwrite.org\/product\/economics-o-level-p-1-mcqs-topical-worked-solutions\/\"\u003e\u003cstrong\u003eWorked Solutions\u003c\/strong\u003e\u003c\/a\u003e: The book covers all the questions in the A Level Accounting Paper 4 syllabus, ensuring that students have access to detailed explanations for each question.\u003c\/li\u003e\n\u003c\/ol\u003e\n\u003cp\u003e\u003cbr\u003e\u003c\/p\u003e\n\u003col\u003e\n\u003cli\u003eClear and Concise Explanations: The \u003ca href=\"https:\/\/readnwrite.org\/product\/economics-as-level-p-1-mcqs-topical-worked-solutions\/\"\u003e\u003cstrong\u003eworked solutions\u003c\/strong\u003e\u003c\/a\u003e are presented in a clear and concise manner, allowing students to understand the steps and thought processes involved in solving each question effectively.\u003c\/li\u003e\n\u003c\/ol\u003e\n\u003cp\u003e\u003cbr\u003e\u003c\/p\u003e\n\u003col\u003e\n\u003cli\u003eSupportive Diagrams and Tables: Diagrams and tables are incorporated into the explanations as visual aids where necessary, further enhancing students' comprehension and providing additional clarity.\u003c\/li\u003e\n\u003c\/ol\u003e\n\u003cp\u003e\u003cbr\u003e\u003cbr\u003eRemember, while the worked solutions offer guidance, it is crucial for students to actively engage with the material, understand the underlying concepts, and practice solving questions independently. This will help solidify their understanding and improve their performance in the exam.\u003c\/p\u003e\n\u003cp\u003eBest of luck in your A Level \u003ca href=\"https:\/\/readnwrite.org\/product\/accounting-a2-level-p-3-topical-yearly\/\"\u003e\u003cstrong\u003eAccounting Paper\u003c\/strong\u003e\u003c\/a\u003e 4 preparations!\u003cbr\u003e\u003c\/p\u003e\n\u003ch2\u003eAccounting A2 Level Paper 4 Topical Worked Solutions\u003c\/h2\u003e\n\u003cp\u003e\u003cbr\u003e\u003cbr\u003e\u003c\/p\u003e\n\u003cul\u003e\n\u003cli\u003eAll variants\u003c\/li\u003e\n\u003cli\u003eTopical and yearly\u003c\/li\u003e\n\u003cli\u003eTable of content to track questions on topical and yearly basis\u003c\/li\u003e\n\u003cli\u003eQuestions are set from old to new\u003c\/li\u003e\n\u003cli\u003eSolved\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cp\u003e\u003cbr\u003e\u003c\/p\u003e\n\u003ch2\u003eTABLE OF CONTENTS\u003c\/h2\u003e\n\u003cp\u003e\u003cbr\u003e\u003cstrong\u003eUNIT 1 BUDGETING AND BUDGETARY CONTROL\u003cbr\u003e\u003c\/strong\u003eQUESTION 1 MAY 2013 P41 Q3\u003cbr\u003eQUESTION 2 MAY 2013 P42 Q3\u003cbr\u003eQUESTION 3 NOVEMBER 2013 P43 Q3 (A \u0026amp; B)\u003cbr\u003eQUESTION 4 MAY 2014 P43 Q3\u003cbr\u003eQUESTION 5 NOVEMBER 2014 P42 Q3\u003cbr\u003eQUESTION 6 NOVEMBER 2014 P43 Q2\u003cbr\u003eQUESTION 7 MAY 2015 P41 \u0026amp; P42 Q1\u003cbr\u003eQUESTION 8 NOVEMBER 2015 P42 Q2 (A)\u003cbr\u003eQUESTION 9 NOVEMBER 2016 P32 Q6\u003cbr\u003eQUESTION 10 NOVEMBER 2016 P33 Q6\u003cbr\u003eQUESTION 11 NOVEMBER 2017 P32 Q6 (A TO C)\u003cbr\u003eQUESTION 12 NOVEMBER 2017 P33 Q6\u003cbr\u003eQUESTION 13 MAY 2018 P31 \u0026amp; 33 Q5\u003cbr\u003eQUESTION 14 NOVEMBER 2018 P32 Q6 (A \u0026amp; B)\u003cbr\u003eQUESTION 15 NOVEMBER 2018 P33 Q5\u003cbr\u003eQUESTION 16 MAY 2019 P32 Q6 (A,B,C \u0026amp; E)\u003cbr\u003eQUESTION 17 NOVEMBER 2019 P32 Q4 (D)\u003cbr\u003eQUESTION 18 NOVEMBER 2019 P32 Q6\u003cbr\u003eQUESTION 19 MAY 2020 P32 Q6\u003cbr\u003eQUESTION 20 NOVEMBER 2020 P32 Q5\u003cbr\u003eQUESTION 21 MAY 2021 P31 Q5\u003cbr\u003eQUESTION 22 MAY 2021 P32 Q6\u003cbr\u003eQUESTION 23 NOVEMBER 2021 P31 Q5\u003cbr\u003eQUESTION 24 NOVEMBER 2021 P33 Q5\u003cbr\u003eQUESTION 25 MAY 2022 P32 Q5\u003cbr\u003eQUESTION 26 NOVEMBER 2022 P32 Q5\u003cbr\u003eQUESTION 27 MAY 2023 P41 \u0026amp; 43 Q2\u003cbr\u003eQUESTION 28 NOVEMBER 2023 P41 Q2\u003cbr\u003eQUESTION 29 NOVEMBER 2023 P42 Q2\u003cbr\u003eQUESTION 30 MAY 2024 P42 Q1\u003cbr\u003eQUESTION 31 NOVEMBER 2024 P41 Q1\u003cbr\u003eQUESTION 32 NOVEMBER 2024 P43 Q1\u003cbr\u003eQUESTION 33 MAY 2025 P41 Q2, MAY 2025 P43 Q2\u003cbr\u003eQUESTION 34 NOVEMBER 2025 P42 Q1\u003cbr\u003eQUESTION 32 MAY 2026 P42 Q1\u003cbr\u003e\u003cstrong\u003eSOLUTION\u003cbr\u003e\u003c\/strong\u003eQUESTION 1 MAY 2013 P41 Q3\u003cbr\u003eQUESTION 2 MAY 2013 P42 Q3\u003cbr\u003eQUESTION 3 NOVEMBER 2013 P43 Q3 (A \u0026amp; B)\u003cbr\u003eQUESTION 4 MAY 2014 P43 Q3\u003cbr\u003eQUESTION 5 NOVEMBER 2014 P42 Q3\u003cbr\u003eQUESTION 6 NOVEMBER 2014 P43 Q2\u003cbr\u003eQUESTION 7 MAY 2015 P41 \u0026amp; P42 Q1\u003cbr\u003eQUESTION 8 NOVEMBER 2015 P42 Q2 (A)\u003cbr\u003eQUESTION 9 NOVEMBER 2016 P32 Q6\u003cbr\u003eQUESTION 10 NOVEMBER 2016 P33 Q6\u003cbr\u003eQUESTION 11 NOVEMBER 2017 P32 Q6 (A TO C)\u003cbr\u003eQUESTION 12 NOVEMBER 2017 P33 Q6\u003cbr\u003eQUESTION 13 MAY 2018 P31 \u0026amp; 33 Q5\u003cbr\u003eQUESTION 14 NOVEMBER 2018 P32 Q6 (A \u0026amp; B)\u003cbr\u003eQUESTION 15 NOVEMBER 2018 P33 Q5\u003cbr\u003eQUESTION 16 MAY 2019 P32 Q6 (A,B,C \u0026amp; E)\u003cbr\u003eQUESTION 17 NOVEMBER 2019 P32 Q4 (D)\u003cbr\u003eQUESTION 18 NOVEMBER 2019 P32 Q6\u003cbr\u003eQUESTION 19 MAY 2020 P32 Q6\u003cbr\u003eQUESTION 20 NOVEMBER 2020 P32 Q5\u003cbr\u003eQUESTION 21 MAY 2021 P31 Q5\u003cbr\u003eQUESTION 22 MAY 2021 P32 Q6\u003cbr\u003eQUESTION 23 NOVEMBER 2021 P31 Q5\u003cbr\u003eQUESTION 24 NOVEMBER 2021 P33 Q5\u003cbr\u003eQUESTION 25 MAY 2022 P32 Q5\u003cbr\u003eQUESTION 26 NOVEMBER 2022 P32 Q5\u003cbr\u003eQUESTION 27 MAY 2023 P41 \u0026amp; 43 Q2\u003cbr\u003eQUESTION 28 NOVEMBER 2023 P41 Q2\u003cbr\u003eQUESTION 29 NOVEMBER 2023 P42 Q2\u003cbr\u003eQUESTION 30 MAY 2024 P42 Q1\u003cbr\u003eQUESTION 31 NOVEMBER 2024 P41 Q1\u003cbr\u003eQUESTION 32 NOVEMBER 2024 P43 Q1\u003cbr\u003eQUESTION 33 MAY 2025 P41 Q2, MAY 2025 P43 Q2\u003cbr\u003eQUESTION 34 NOVEMBER 2025 P42 Q1\u003cbr\u003eQUESTION 32 MAY 2026 P42 Q1\u003cbr\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eUNIT 2 INVESTMENT APPRAISAL\u003c\/strong\u003e\u003cbr\u003eQUESTION 1 MAY 2014 P41 Q3, MAY 2014 P42 Q3\u003cbr\u003eQUESTION 2 NOVEMBER 2014 P42 Q2 (A TO F)\u003cbr\u003eQUESTION 3 NOVEMBER 2014 P43 Q3 (C TO F)\u003cbr\u003eQUESTION 4 MAY 2015 P41 \u0026amp; P42 Q3 (A TO D)\u003cbr\u003eQUESTION 5 SPECIMEN 2016 P3 Q5\u003cbr\u003eQUESTION 6 MAY 2016 P31 Q6\u003cbr\u003eQUESTION 7 NOVEMBER 2016 P31 Q6\u003cbr\u003eQUESTION 8 NOVEMBER 2016 P33 Q5\u003cbr\u003eQUESTION 9 MAY 2017 P32 Q6\u003cbr\u003eQUESTION 10 NOVEMBER 2017 P32 Q5\u003cbr\u003eQUESTION 11 MAY 2018 P32 Q5\u003cbr\u003eQUESTION 12 NOVEMBER 2018 P31 Q5\u003cbr\u003eQUESTION 13 NOVEMBER 2018 P32 Q6 (C)\u003cbr\u003eQUESTION 14 NOVEMBER 2018 P33 Q6\u003cbr\u003eQUESTION 15 MAY 2019 P31 \u0026amp; 33 Q6\u003cbr\u003eQUESTION 16 MAY 2019 P32 Q5\u003cbr\u003eQUESTION 17 NOVEMBER 2019 P31 Q5\u003cbr\u003eQUESTION 18 NOVEMBER 2019 P33 Q6\u003cbr\u003eQUESTION 19 NOVEMBER 2020 P31 Q6\u003cbr\u003eQUESTION 20 MAY 2021 P31 Q6\u003cbr\u003eQUESTION 21 NOVEMBER 2021 P32 Q6\u003cbr\u003eQUESTION 22 NOVEMBER 2021 P33 Q6\u003cbr\u003eQUESTION 23 MAY 2022 P32 Q6\u003cbr\u003eQUESTION 24 NOVEMBER 2022 P31 Q5\u003cbr\u003eQUESTION 25 MAY 2023 P41 \u0026amp; 43 Q1\u003cbr\u003eQUESTION 26 MAY 2023 P42 Q1\u003cbr\u003eQUESTION 27 NOVEMBER 2023 P43 Q2\u003cbr\u003eQUESTION 28 NOVEMBER 2024 P41 Q2\u003cbr\u003eQUESTION 29 NOVEMBER 2024 P42 Q2\u003cbr\u003eQUESTION 30 MAY 2025 P41 Q1, MAY 2025 P43 Q1\u003cbr\u003eQUESTION 31 MAY 2025 P42 Q1\u003cbr\u003eQUESTION 32 NOVEMBER 2025 P41 Q1\u003cbr\u003e\u003cstrong\u003eSOLUTION\u003c\/strong\u003e\u003cbr\u003eQUESTION 1 MAY 2014 P41 Q3, MAY 2014 P42 Q3\u003cbr\u003eQUESTION 2 NOVEMBER 2014 P42 Q2 (A TO F)\u003cbr\u003eQUESTION 3 NOVEMBER 2014 P43 Q3 (C TO F)\u003cbr\u003eQUESTION 4 MAY 2015 P41 \u0026amp; P42 Q3 (A TO D)\u003cbr\u003eQUESTION 5 SPECIMEN 2016 P3 Q5\u003cbr\u003eQUESTION 6 MAY 2016 P31 Q6\u003cbr\u003eQUESTION 7 NOVEMBER 2016 P31 Q6\u003cbr\u003eQUESTION 8 NOVEMBER 2016 P33 Q5\u003cbr\u003eQUESTION 9 MAY 2017 P32 Q6\u003cbr\u003eQUESTION 10 NOVEMBER 2017 P32 Q5\u003cbr\u003eQUESTION 11 MAY 2018 P32 Q5\u003cbr\u003eQUESTION 12 NOVEMBER 2018 P31 Q5\u003cbr\u003eQUESTION 13 NOVEMBER 2018 P32 Q6 (C)\u003cbr\u003eQUESTION 14 NOVEMBER 2018 P33 Q6\u003cbr\u003eQUESTION 15 MAY 2019 P31 \u0026amp; 33 Q6\u003cbr\u003eQUESTION 16 MAY 2019 P32 Q5\u003cbr\u003eQUESTION 17 NOVEMBER 2019 P31 Q5\u003cbr\u003eQUESTION 18 NOVEMBER 2019 P33 Q6\u003cbr\u003eQUESTION 19 NOVEMBER 2020 P31 Q6\u003cbr\u003eQUESTION 20 MAY 2021 P31 Q6\u003cbr\u003eQUESTION 21 NOVEMBER 2021 P32 Q6\u003cbr\u003eQUESTION 22 NOVEMBER 2021 P33 Q6\u003cbr\u003eQUESTION 23 MAY 2022 P32 Q6\u003cbr\u003eQUESTION 24 NOVEMBER 2022 P31 Q5\u003cbr\u003eQUESTION 25 MAY 2023 P41 \u0026amp; 43 Q1\u003cbr\u003eQUESTION 26 MAY 2023 P42 Q1\u003cbr\u003eQUESTION 27 NOVEMBER 2023 P43 Q2\u003cbr\u003eQUESTION 28 NOVEMBER 2024 P41 Q2\u003cbr\u003eQUESTION 29 NOVEMBER 2024 P42 Q2\u003cbr\u003eQUESTION 30 MAY 2025 P41 Q1, MAY 2025 P43 Q1\u003cbr\u003eQUESTION 31 MAY 2025 P42 Q1\u003cbr\u003eQUESTION 32 NOVEMBER 2025 P41 Q1\u003cbr\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eUNIT 3 ACTIVITY BASED COSTING\u003c\/strong\u003e\u003cbr\u003eQUESTION 1 MAY 2016 P31 Q5\u003cbr\u003eQUESTION 2 MAY 2016 P32 Q5\u003cbr\u003eQUESTION 3 NOVEMBER 2016 P32 Q5\u003cbr\u003eQUESTION 4 MAY 2017 P31 \u0026amp; P33 Q6\u003cbr\u003eQUESTION 5 NOVEMBER 2017 P31 Q6\u003cbr\u003eQUESTION 6 NOVEMBER 2017 P33 Q5 (E)\u003cbr\u003eQUESTION 7 MAY 2018 P31 \u0026amp; P33 Q6\u003cbr\u003eQUESTION 8 NOVEMBER 2018 P32 Q5\u003cbr\u003eQUESTION 9 NOVEMBER 2019 P32 Q5\u003cbr\u003eQUESTION 10 MAY 2020 P31 \u0026amp; P33 Q6\u003cbr\u003eQUESTION 11 NOVEMBER 2020 P31 Q5\u003cbr\u003eQUESTION 12 NOVEMBER 2020 P33 Q5\u003cbr\u003eQUESTION 13 MAY 2021 P32 Q5\u003cbr\u003eQUESTION 14 NOVEMBER 2021 P31 Q6\u003cbr\u003eQUESTION 15 NOVEMBER 2021 P32 Q5\u003cbr\u003eQUESTION 16 MAY 2022 P31 Q5\u003cbr\u003eQUESTION 17 NOVEMBER 2022 P32 Q6\u003cbr\u003eQUESTION 18 NOVEMBER 2022 P33 Q6\u003cbr\u003eQUESTION 19 NOVEMBER 2023 P42 Q1\u003cbr\u003eQUESTION 20 MAY 2024 P41 Q1, MAY 2024 P43 Q1\u003cbr\u003eQUESTION 21 MAY 2024 P42 Q2\u003cbr\u003eQUESTION 22 NOVEMBER 2024 P43 Q2\u003cbr\u003eQUESTION 23 NOVEMBER 2025 P41 Q2\u003cbr\u003eQUESTION 24 NOVEMBER 2025 P43 Q2\u003cbr\u003eQUESTION 20 MAY 2026 P42 Q2\u003cbr\u003e\u003cstrong\u003eSOLUTION\u003c\/strong\u003e\u003cbr\u003eQUESTION 1 MAY 2016 P31 Q5\u003cbr\u003eQUESTION 2 MAY 2016 P32 Q5\u003cbr\u003eQUESTION 3 NOVEMBER 2016 P32 Q5\u003cbr\u003eQUESTION 4 MAY 2017 P31 \u0026amp; P33 Q6\u003cbr\u003eQUESTION 5 NOVEMBER 2017 P31 Q6\u003cbr\u003eQUESTION 6 NOVEMBER 2017 P33 Q5 (E)\u003cbr\u003eQUESTION 7 MAY 2018 P31 \u0026amp; P33 Q6\u003cbr\u003eQUESTION 8 NOVEMBER 2018 P32 Q5\u003cbr\u003eQUESTION 9 NOVEMBER 2019 P32 Q5\u003cbr\u003eQUESTION 10 MAY 2020 P31 \u0026amp; P33 Q6\u003cbr\u003eQUESTION 11 NOVEMBER 2020 P31 Q5\u003cbr\u003eQUESTION 12 NOVEMBER 2020 P33 Q5\u003cbr\u003eQUESTION 13 MAY 2021 P32 Q5\u003cbr\u003eQUESTION 14 NOVEMBER 2021 P31 Q6\u003cbr\u003eQUESTION 15 NOVEMBER 2021 P32 Q5\u003cbr\u003eQUESTION 16 MAY 2022 P31 Q5\u003cbr\u003eQUESTION 17 NOVEMBER 2022 P32 Q6\u003cbr\u003eQUESTION 18 NOVEMBER 2022 P33 Q6\u003cbr\u003eQUESTION 19 NOVEMBER 2023 P42 Q1\u003cbr\u003eQUESTION 20 MAY 2024 P41 Q1, MAY 2024 P43 Q1\u003cbr\u003eQUESTION 21 MAY 2024 P42 Q2\u003cbr\u003eQUESTION 22 NOVEMBER 2024 P43 Q2\u003cbr\u003eQUESTION 23 NOVEMBER 2025 P41 Q2\u003cbr\u003eQUESTION 24 NOVEMBER 2025 P43 Q2\u003cbr\u003eQUESTION 20 MAY 2026 P42 Q2\u003cbr\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eUNIT 4 STANDARD  COSTING\u003c\/strong\u003e\u003cbr\u003eQUESTION 1 MAY 2013 P42 Q1\u003cbr\u003eQUESTION 2 MAY 2013 P43 Q3 (A TO D)\u003cbr\u003eQUESTION 3 NOVEMBER 2015 P41 Q3\u003cbr\u003eQUESTION 4 NOVEMBER 2015 P42 Q3\u003cbr\u003eQUESTION 5 NOVEMBER 2015 P43 Q3\u003cbr\u003eQUESTION 6 SPECIMEN 2016 P3 Q6\u003cbr\u003eQUESTION 7 MAY 2016 P32 Q6\u003cbr\u003eQUESTION 8 NOVEMBER 2016 P31 Q5\u003cbr\u003eQUESTION 9 MAY 2017 P31 \u0026amp; P33 Q5\u003cbr\u003eQUESTION 10 MAY 2017 P32 Q5\u003cbr\u003eQUESTION 11 NOVEMBER 2017 P31 Q5\u003cbr\u003eQUESTION 12 NOVEMBER 2017 P33 Q5 (A TO D)\u003cbr\u003eQUESTION 13 MAY 2018 P32 Q6\u003cbr\u003eQUESTION 14 NOVEMBER 2018 P31 Q6\u003cbr\u003eQUESTION 15 MAY 2019 P31 \u0026amp; 33 Q5\u003cbr\u003eQUESTION 16 MAY 2019 P32 Q6 (D)\u003cbr\u003eQUESTION 17 NOVEMBER 2019 P31 Q6\u003cbr\u003eQUESTION 18 NOVEMBER 2019 P33 Q5\u003cbr\u003eQUESTION 19 MAY 2020 P31 \u0026amp; P33 Q5\u003cbr\u003eQUESTION 20 MAY 2020 P32 Q5\u003cbr\u003eQUESTION 21 NOVEMBER 2020 P32 Q6\u003cbr\u003eQUESTION 22 NOVEMBER 2020 P33 Q6\u003cbr\u003eQUESTION 23 MAY 2022 P31 Q6\u003cbr\u003eQUESTION 24 NOVEMBER 2022 P31 Q6\u003cbr\u003eQUESTION 25 NOVEMBER 2022 P33 Q5\u003cbr\u003eQUESTION 26 MAY 2023 P42 Q2\u003cbr\u003eQUESTION 27 NOVEMBER 2023 P41 Q2\u003cbr\u003eQUESTION 28 NOVEMBER 2023 P43 Q1\u003cbr\u003eQUESTION 29 MAY 2024 P41 Q2, MAY 2024 P43 Q2\u003cbr\u003eQUESTION 30 NOVEMBER 2024 P42 Q1\u003cbr\u003eQUESTION 31 MAY 2025 P42 Q2\u003cbr\u003eQUESTION 32 NOVEMBER 2025 P42 Q2\u003cbr\u003eQUESTION 33 NOVEMBER 2025 P43 Q1\u003cbr\u003e\u003cstrong\u003eSOLUTION\u003c\/strong\u003e\u003cbr\u003eQUESTION 1 MAY 2013 P42 Q1\u003cbr\u003eQUESTION 2 MAY 2013 P43 Q3 (A TO D)\u003cbr\u003eQUESTION 3 NOVEMBER 2015 P41 Q3\u003cbr\u003eQUESTION 4 NOVEMBER 2015 P42 Q3\u003cbr\u003eQUESTION 5 NOVEMBER 2015 P43 Q3\u003cbr\u003eQUESTION 6 SPECIMEN 2016 P3 Q6\u003cbr\u003eQUESTION 7 MAY 2016 P32 Q6\u003cbr\u003eQUESTION 8 NOVEMBER 2016 P31 Q5\u003cbr\u003eQUESTION 9 MAY 2017 P31 \u0026amp; P33 Q5\u003cbr\u003eQUESTION 10 MAY 2017 P32 Q5\u003cbr\u003eQUESTION 11 NOVEMBER 2017 P31 Q5\u003cbr\u003eQUESTION 12 NOVEMBER 2017 P33 Q5 (A TO D)\u003cbr\u003eQUESTION 13 MAY 2018 P32 Q6\u003cbr\u003eQUESTION 14 NOVEMBER 2018 P31 Q6\u003cbr\u003eQUESTION 15 MAY 2019 P31 \u0026amp; 33 Q5\u003cbr\u003eQUESTION 16 MAY 2019 P32 Q6 (D)\u003cbr\u003eQUESTION 17 NOVEMBER 2019 P31 Q6\u003cbr\u003eQUESTION 18 NOVEMBER 2019 P33 Q5\u003cbr\u003eQUESTION 19 MAY 2020 P31 \u0026amp; P33 Q5\u003cbr\u003eQUESTION 20 MAY 2020 P32 Q5\u003cbr\u003eQUESTION 21 NOVEMBER 2020 P32 Q6\u003cbr\u003eQUESTION 22 NOVEMBER 2020 P33 Q6\u003cbr\u003eQUESTION 23 MAY 2022 P31 Q6\u003cbr\u003eQUESTION 24 NOVEMBER 2022 P31 Q6\u003cbr\u003eQUESTION 25 NOVEMBER 2022 P33 Q5\u003cbr\u003eQUESTION 26 MAY 2023 P42 Q2\u003cbr\u003eQUESTION 27 NOVEMBER 2023 P41 Q2\u003cbr\u003eQUESTION 28 NOVEMBER 2023 P43 Q1\u003cbr\u003eQUESTION 29 MAY 2024 P41 Q2, MAY 2024 P43 Q2\u003cbr\u003eQUESTION 30 NOVEMBER 2024 P42 Q1\u003cbr\u003eQUESTION 31 MAY 2025 P42 Q2\u003cbr\u003eQUESTION 32 NOVEMBER 2025 P42 Q2\u003cbr\u003eQUESTION 33 NOVEMBER 2025 P43 Q1\u003cbr\u003e\u003c\/p\u003e","brand":"Read \u0026 Write","offers":[{"title":"Default Title","offer_id":47408480846069,"sku":"SKU-109","price":1030.0,"currency_code":"PKR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0780\/4233\/3429\/files\/117.png?v=1787053064"},{"product_id":"9706-accounting-a-level-p1-yearlies","title":"9706-1 Accounting A Level Paper 1 Yearly Past Papers (MJ 2021–ON 2025)","description":"","brand":"Read \u0026 Write Publications","offers":[{"title":"Default Title","offer_id":47671883071733,"sku":null,"price":1400.0,"currency_code":"PKR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0780\/4233\/3429\/files\/AccountingP19706-1_5aa68edd-8921-4231-855a-8089a06036ad.jpg?v=1772868932"},{"product_id":"9706-accounting-a-level-p2-yearlies","title":"9706-2 Accounting A Level Paper 2 Yearly Past Papers (MJ 2021–ON 2025)","description":"","brand":"Read \u0026 Write Publications","offers":[{"title":"Default Title","offer_id":47671883104501,"sku":null,"price":3230.0,"currency_code":"PKR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0780\/4233\/3429\/files\/AccountingP29706-2_4edae07c-7c48-4e77-b826-b613a2228326.jpg?v=1772868904"},{"product_id":"9706-accounting-a-level-p3-yearlies","title":"9706-3 Accounting A Level Paper 3 Yearly Past Papers (MJ 2021–ON 2025)","description":"","brand":"Read \u0026 Write Publications","offers":[{"title":"Default Title","offer_id":47671883137269,"sku":null,"price":3470.0,"currency_code":"PKR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0780\/4233\/3429\/files\/AccountingP39706-3_0acf5a2a-9283-45f0-b0f7-a3169c1ed800.jpg?v=1772868867"},{"product_id":"9706-accounting-a-level-p4-yearlies","title":"9706-4 Accounting A Level Paper 4 Yearly Past Papers (MJ 2021–ON 2025)","description":"","brand":"Read \u0026 Write Publications","offers":[{"title":"Default Title","offer_id":47671883170037,"sku":null,"price":1030.0,"currency_code":"PKR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0780\/4233\/3429\/files\/AccountingP49706-4_e58f69eb-01b1-4be6-9bc5-2762cd48e5bd.jpg?v=1772868790"}],"url":"https:\/\/readnwrite.org\/collections\/9706-past-papers.oembed","provider":"Read and Write Publications","version":"1.0","type":"link"}