{"title":"A Level Accounting","description":"","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\/114-3.png?v=1765550999"},{"product_id":"accounting-as-level-p2-topical-yearly","title":"112 Accounting AS Level Paper 2 Topical Worked Solutions","description":"\u003cp\u003e\u003c\/p\u003e\u003ch3\u003eAccounting AS Level Paper 2 Topical \u0026amp; Yearly Past Papers\u003c\/h3\u003e\u003cbr\u003e\u003cul\u003e\n\u003cbr\u003e \t\u003cli\u003eAll variants\u003c\/li\u003e\n\u003cbr\u003e \t\u003cli\u003eTopical and yearly\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\u003eSolved\u003c\/li\u003e\n\u003cbr\u003e\n\u003c\/ul\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 2014 P21 Q1(C \u0026amp; D)\u003cbr\u003eQUESTION 2 NOVEMBER 2019 P21 Q2(A TO C)\u003cbr\u003eQUESTION 3 NOVEMBER 2020 P21 Q2\u003cbr\u003e\u003cstrong\u003eSOLUTION\u003cbr\u003e\u003c\/strong\u003eQUESTION 1 NOVEMBER 2014 P21 Q1(C \u0026amp; D)\u003cbr\u003eQUESTION 2 NOVEMBER 2019 P21 Q2(A TO C)\u003cbr\u003eQUESTION 3 NOVEMBER 2020 P21 Q2\n\u003cp\u003e\u003cstrong\u003eCHAPTER 2 ACCOUNTING FOR TRADE RECEIVABLES\u003c\/strong\u003e\u003cbr\u003eQUESTION 1 MAY 2015 P21 Q2(E TO G)\u003cbr\u003eQUESTION 2 MAY 2015 P22 Q2(D TO F)\u003cbr\u003eQUESTION 3 NOVEMBER 2015 P23 Q1 (C \u0026amp; D)\u003cbr\u003eQUESTION 4 NOVEMBER 2017 P22 Q1 (C)\u003cbr\u003eQUESTION 5 MAY 2019 P22 Q2 (A,B,C \u0026amp; E)\u003cbr\u003eQUESTION 6 MAY 2020 P23 Q2 (D \u0026amp; F)\u003cbr\u003eQUESTION 7 MAY 2021 P22 Q2\u003cbr\u003eQUESTION 8 NOVEMBER 2021 P21 Q1 (F)\u003cbr\u003eQUESTION 9 MAY 2022 P23 Q2 (B)\u003cbr\u003eQUESTION 10 MAY 2024 P23 Q3\u003cbr\u003eQUESTION 11 MAY 2025 P22 Q3 (C \u0026amp; D)\u003cbr\u003e\u003cstrong\u003eSOLUTION \u003c\/strong\u003e\u003cbr\u003eQUESTION 1 MAY 2015 P21 Q2(E TO G)\u003cbr\u003eQUESTION 2 MAY 2015 P22 Q2(D TO F)\u003cbr\u003eQUESTION 3 NOVEMBER 2015 P23 Q1 (C \u0026amp; D)\u003cbr\u003eQUESTION 4 NOVEMBER 2017 P22 Q1 (C)\u003cbr\u003eQUESTION 5 MAY 2019 P22 Q2 (A,B,C \u0026amp; E)\u003cbr\u003eQUESTION 6 MAY 2020 P23 Q2 (D \u0026amp; F)\u003cbr\u003eQUESTION 7 MAY 2021 P22 Q2\u003cbr\u003eQUESTION 8 NOVEMBER 2021 P21 Q1 (F)\u003cbr\u003eQUESTION 9 MAY 2022 P23 Q2 (B)\u003cbr\u003eQUESTION 10 MAY 2024 P23 Q3\u003cbr\u003eQUESTION 11 MAY 2025 P22 Q3 (C \u0026amp; D)\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eCHAPTER 3 ACCOUNTING FOR NON-CURRENT ASSETS\u003c\/strong\u003e\u003cbr\u003eQUESTION 1 MAY 2014 P21 Q2(A \u0026amp; B)\u003cbr\u003eQUESTION 2 MAY 2014 P22 Q2\u003cbr\u003eQUESTION 3 MAY 2014 P23 Q2\u003cbr\u003eQUESTION 4 MAY 2015 P23 Q1(C)\u003cbr\u003eQUESTION 5 NOVEMBER 2015 P23 Q2 (C TO E)\u003cbr\u003eQUESTION 6 SPECIMEN 2016 P2 Q2 (A TO D)\u003cbr\u003eQUESTION 7 MAY 2016 P22 Q3\u003cbr\u003eQUESTION 8 MAY 2017 P22 Q1 (C)\u003cbr\u003eQUESTION 9 NOVEMBER 2017 P21 Q2\u003cbr\u003eQUESTION 10 NOVEMBER 2017 P22 Q3 (A \u0026amp; C)\u003cbr\u003eQUESTION 11 MAY 2018 P21 Q2 (A \u0026amp; B)\u003cbr\u003eQUESTION 12 MAY 2018 P22 Q3 (A TO C)\u003cbr\u003eQUESTION 13 NOVEMBER 2018 P21 Q2 (B \u0026amp; C)\u003cbr\u003eQUESTION 14 NOVEMBER 2019 P23 Q2\u003cbr\u003eQUESTION 15 MAY 2020 P22 Q2\u003cbr\u003eQUESTION 16 NOVEMBER 2020 P22 Q2 (A \u0026amp; B)\u003cbr\u003eQUESTION 17 NOVEMEBR 2021 P23 Q3\u003cbr\u003eQUESTION 18 MAY 2022 P22 Q2\u003cbr\u003eQUESTION 19 MAY 2022 P23 Q2 (D)\u003cbr\u003eQUESTION 20 NOVEMBER 2023 P22 Q2\u003cbr\u003eQUESTION 21 NOVEMBER 2024 P21 Q3\u003cbr\u003e\u003cstrong\u003eSOLUTION \u003c\/strong\u003e\u003cbr\u003eQUESTION 1 MAY 2014 P21 Q2(A \u0026amp; B)\u003cbr\u003eQUESTION 2 MAY 2014 P22 Q2\u003cbr\u003eQUESTION 3 MAY 2014 P23 Q2\u003cbr\u003eQUESTION 4 MAY 2015 P23 Q1(C)\u003cbr\u003eQUESTION 5 NOVEMBER 2015 P23 Q2 (C TO E)\u003cbr\u003eQUESTION 6 SPECIMEN 2016 P2 Q2 (A TO D)\u003cbr\u003eQUESTION 7 MAY 2016 P22 Q3\u003cbr\u003eQUESTION 8 MAY 2017 P22 Q1 (C)\u003cbr\u003eQUESTION 9 NOVEMBER 2017 P21 Q2\u003cbr\u003eQUESTION 10 NOVEMBER 2017 P22 Q3 (A \u0026amp; C)\u003cbr\u003eQUESTION 11 MAY 2018 P21 Q2 (A \u0026amp; B)\u003cbr\u003eQUESTION 12 MAY 2018 P22 Q3 (A TO C)\u003cbr\u003eQUESTION 13 NOVEMBER 2018 P21 Q2 (B \u0026amp; C)\u003cbr\u003eQUESTION 14 NOVEMBER 2019 P23 Q2\u003cbr\u003eQUESTION 15 MAY 2020 P22 Q2\u003cbr\u003eQUESTION 16 NOVEMBER 2020 P22 Q2 (A \u0026amp; B)\u003cbr\u003eQUESTION 17 NOVEMEBR 2021 P23 Q3\u003cbr\u003eQUESTION 18 MAY 2022 P22 Q2\u003cbr\u003eQUESTION 19 MAY 2022 P23 Q2 (D)\u003cbr\u003eQUESTION 20 NOVEMBER 2023 P22 Q2\u003cbr\u003eQUESTION 21 NOVEMBER 2024 P21 Q3\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eCHAPTER 4 ACCOUNTING CONCEPTS\u003c\/strong\u003e\u003cbr\u003eQUESTION 1 MAY 2013 P23 Q3 (D)\u003cbr\u003eQUESTION 2 MAY 2014 P21 Q1 (D)\u003cbr\u003eQUESTION 3 MAY 2014 P22 Q2 [C(I)]\u003cbr\u003eQUESTION 4 NOVEMBER 2015 P23 Q2 (D)\u003cbr\u003eQUESTION 5 SPEICMEN 2016 P2 Q2 (E)\u003cbr\u003eQUESTION 6 NOVEMBER 2017 P22 Q3 (B)\u003cbr\u003eQUESTION 7 MAY 2018 P21 Q2 (C)\u003cbr\u003eQUESTION 8 MAY 2018 P22 Q3 (D)\u003cbr\u003eQUESTION 9 NOVEMBER 2018 P21 Q2 (A)\u003cbr\u003eQUESTION 10 MAY 2019 P22 Q2 (D)\u003cbr\u003eQUESTION 11 MAY 2020 P22 Q1 (E)\u003cbr\u003eQUESTION 12 MAY 2020 P23 Q2 (E)\u003cbr\u003eQUESTION 13 NOVEMBER 2020 P22 Q2 (C \u0026amp; D)\u003cbr\u003eQUESTION 14 MAY 2021 P21 Q1 (B)\u003cbr\u003eQUESTION 15 MAY 2021 P23 Q1 (A)\u003cbr\u003eQUESTION 16 MAY 2022 P23 Q2 (A)\u003cbr\u003e\u003cstrong\u003eSOLUTION\u003c\/strong\u003e\u003cbr\u003eQUESTION 1 MAY 2013 P23 Q3 (D)\u003cbr\u003eQUESTION 2 MAY 2014 P21 Q1 (D)\u003cbr\u003eQUESTION 3 MAY 2014 P22 Q2 [C(I)]\u003cbr\u003eQUESTION 4 NOVEMBER 2015 P23 Q2 (D)\u003cbr\u003eQUESTION 5 SPEICMEN 2016 P2 Q2 (E)\u003cbr\u003eQUESTION 6 NOVEMBER 2017 P22 Q3 (B)\u003cbr\u003eQUESTION 7 MAY 2018 P21 Q2 (C)\u003cbr\u003eQUESTION 8 MAY 2018 P22 Q3 (D)\u003cbr\u003eQUESTION 9 NOVEMBER 2018 P21 Q2 (A)\u003cbr\u003eQUESTION 10 MAY 2019 P22 Q2 (D)\u003cbr\u003eQUESTION 11 MAY 2020 P22 Q1 (E)\u003cbr\u003eQUESTION 12 MAY 2020 P23 Q2 (E)\u003cbr\u003eQUESTION 13 NOVEMBER 2020 P22 Q2 (C \u0026amp; D)\u003cbr\u003eQUESTION 14 MAY 2021 P21 Q1 (B)\u003cbr\u003eQUESTION 15 MAY 2021 P23 Q1 (A)\u003cbr\u003eQUESTION 16 MAY 2022 P23 Q2 (A)\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 MAY 2020 P23 Q2 (A TO C)\u003cbr\u003eQUESTION 5 NOVEMBER 2020 P21 Q1 (A TO C)\u003cbr\u003eQUESTION 6 MAY 2021 P23 Q1 (B TO D)\u003cbr\u003eQUESTION 7 MAY 2022 P21 Q1\u003cbr\u003eQUESTION 8 MAY 2022 P23 Q2 (C)\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 MAY 2020 P23 Q2 (A TO C)\u003cbr\u003eQUESTION 5 NOVEMBER 2020 P21 Q1 (A TO C)\u003cbr\u003eQUESTION 6 MAY 2021 P23 Q1 (B TO D)\u003cbr\u003eQUESTION 7 MAY 2022 P21 Q1\u003cbr\u003eQUESTION 8 MAY 2022 P23 Q2 (C)\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eCHAPTER 6 PARTNERSHIPS\u003c\/strong\u003e\u003cbr\u003eQUESTION 1 NOVEMBER 2015 P23 Q2(A \u0026amp; B)\u003cbr\u003eQUESTION 2 NOVEMBER 2016 P23 Q1 (D \u0026amp; E)\u003cbr\u003eQUESTION 3 MAY 2018 P21 Q1 (A TO D)\u003cbr\u003eQUESTION 4 MAY 2018 P22 Q1 (A TO D)\u003cbr\u003eQUESTION 5 MAY 2018 P23 Q1 (A TO C)\u003cbr\u003eQUESTION 6 MAY 2020 P21 Q1\u003cbr\u003eQUESTION 7 MAY 2022 P22 Q1\u003cbr\u003eQUESTION 8 NOVEMBER 2023 P21 Q1 (D)\u003cbr\u003e\u003cstrong\u003eSOLUTIONS \u003c\/strong\u003e\u003cbr\u003eQUESTION 1 NOVEMBER 2015 P23 Q2(A \u0026amp; B)\u003cbr\u003eQUESTION 2 NOVEMBER 2016 P23 Q1 (D \u0026amp; E)\u003cbr\u003eQUESTION 3 MAY 2018 P21 Q1 (A TO D)\u003cbr\u003eQUESTION 4 MAY 2018 P22 Q1 (A TO D)\u003cbr\u003eQUESTION 5 MAY 2018 P23 Q1 (A TO C)\u003cbr\u003eQUESTION 6 MAY 2020 P21 Q1\u003cbr\u003eQUESTION 7 MAY 2022 P22 Q1\u003cbr\u003eQUESTION 8 NOVEMBER 2023 P21 Q1 (D)\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\u003e\u003cstrong\u003eSOLUTIONS\u003c\/strong\u003e\u003cbr\u003eQUESTION 1 NOVEMBER 2013 P21 Q3 (C)\u003cbr\u003eQUESTION 2 NOVEMBER 2017 P23 Q1 (E \u0026amp; F)\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eCHAPTER 8 CORRECTION OF ERRORS \u003c\/strong\u003e\u003cbr\u003eQUESTION 1 NOVEMBER 2014 P21 Q1 (A \u0026amp; B)\u003cbr\u003eQUESTION 2 NOVEMBER 2015 P21 Q2 (E)\u003cbr\u003eQUESTION 3 NOVEMBER 2015 P22 Q2 (A \u0026amp; B)\u003cbr\u003eQUESTION 4 NOVEMBER 2016 P22 Q3\u003cbr\u003eQUESTION 5 MAY 2017 P21 Q1 (F)\u003cbr\u003eQUESTION 6 NOVEMBER 2017 P22 Q1 (A \u0026amp; B)\u003cbr\u003eQUESTION 7 MAY 2018 P23 Q3\u003cbr\u003eQUESTION 8 NOVEMBER 2019 P21 Q2 (D)\u003cbr\u003eQUESTION 9 MAY 2020 P21 Q3\u003cbr\u003eQUESTION 10 NOVEMBER 2020 P23 Q2\u003cbr\u003eQUESTION 11 MAY 2021 P22 Q3\u003cbr\u003eQUESTION 12 NOVEMBER 2021 P22 Q2\u003cbr\u003eQUESTION 13 MAY 2022 P21 Q2\u003cbr\u003eQUESTION 14 NOVEMBER 2023 P21 Q3\u003cbr\u003eQUESTION 15 MAY 2024 P21 Q2\u003cbr\u003eQUESTION 16 NOVEMBER 2024 P21 Q2\u003cbr\u003eQUESTION 17 NOVEMBER 2024 P22 Q3 (A)\u003cbr\u003eQUESTION 18 MAY 2025 P22 Q2\u003cbr\u003e\u003cstrong\u003eSOLUTIONS\u003c\/strong\u003e\u003cbr\u003eQUESTION 1 NOVEMBER 2014 P21 Q1 (A \u0026amp; B)\u003cbr\u003eQUESTION 2 NOVEMBER 2015 P21 Q2 (E)\u003cbr\u003eQUESTION 3 NOVEMBER 2015 P22 Q2 (A \u0026amp; B)\u003cbr\u003eQUESTION 4 NOVEMBER 2016 P22 Q3\u003cbr\u003eQUESTION 5 MAY 2017 P21 Q1 (F)\u003cbr\u003eQUESTION 6 NOVEMBER 2017 P22 Q1 (A \u0026amp; B)\u003cbr\u003eQUESTION 7 MAY 2018 P23 Q3\u003cbr\u003eQUESTION 8 NOVEMBER 2019 P21 Q2 (D)\u003cbr\u003eQUESTION 9 MAY 2020 P21 Q3\u003cbr\u003eQUESTION 10 NOVEMBER 2020 P23 Q2\u003cbr\u003eQUESTION 11 MAY 2021 P22 Q3\u003cbr\u003eQUESTION 12 NOVEMBER 2021 P22 Q2\u003cbr\u003eQUESTION 13 MAY 2022 P21 Q2\u003cbr\u003eQUESTION 14 NOVEMBER 2023 P21 Q3\u003cbr\u003eQUESTION 15 MAY 2024 P21 Q2\u003cbr\u003eQUESTION 16 NOVEMBER 2024 P21 Q2\u003cbr\u003eQUESTION 17 NOVEMBER 2024 P22 Q3 (A)\u003cbr\u003eQUESTION 18 MAY 2025 P22 Q2\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eCHAPTER 9 CONTROL ACCOUNTS \u003c\/strong\u003e\u003cbr\u003eQUESTION 1 MAY 2014 P21 Q1 (A)\u003cbr\u003eQUESTION 2 SPECIMEN 2016 P2 Q1 (D \u0026amp; E)\u003cbr\u003eQUESTION 3 NOVEMBER 2016 P21 Q2\u003cbr\u003eQUESTION 4 MAY 2017 P21 Q3\u003cbr\u003eQUESTION 5 NOVEMBER 2017 P21 Q1 (C)\u003cbr\u003eQUESTION 6 NOVEMBER 2017 P22 Q2\u003cbr\u003eQUESTION 7 MAY 2018 P21 Q1 (G)\u003cbr\u003eQUESTION 8 MAY 2019 P21 Q2\u003cbr\u003eQUESTION 9 MAY 2019 P23 Q3\u003cbr\u003eQUESTION 10 MAY 2020 P23 Q3\u003cbr\u003eQUESTION 11 MAY 2021 P23 Q2\u003cbr\u003eQUESTION 12 NOVEMBER 2021 P21 Q3\u003cbr\u003eQUESTION 13 MAY 2022 P23 Q3\u003cbr\u003eQUESTION 14 NOVEMBER 2023 P22 Q3\u003cbr\u003eQUESTION 15 MAY 2024 P23 Q2\u003cbr\u003eQUESTION 16 NOVEMBER 2024 P23 Q2\u003cbr\u003e\u003cstrong\u003eSOLUTION\u003c\/strong\u003e\u003cbr\u003eQUESTION 1 MAY 2014 P21 Q1 (A)\u003cbr\u003eQUESTION 2 SPECIMEN 2016 P2 Q1 (D \u0026amp; E)\u003cbr\u003eQUESTION 3 NOVEMBER 2016 P21 Q2\u003cbr\u003eQUESTION 4 MAY 2017 P21 Q3\u003cbr\u003eQUESTION 5 NOVEMBER 2017 P21 Q1 (C)\u003cbr\u003eQUESTION 6 NOVEMBER 2017 P22 Q2\u003cbr\u003eQUESTION 7 MAY 2018 P21 Q1 (G)\u003cbr\u003eQUESTION 8 MAY 2019 P21 Q2\u003cbr\u003eQUESTION 9 MAY 2019 P23 Q3\u003cbr\u003eQUESTION 10 MAY 2020 P23 Q3\u003cbr\u003eQUESTION 11 MAY 2021 P23 Q2\u003cbr\u003eQUESTION 12 NOVEMBER 2021 P21 Q3\u003cbr\u003eQUESTION 13 MAY 2022 P23 Q3\u003cbr\u003eQUESTION 14 NOVEMBER 2023 P22 Q3\u003cbr\u003eQUESTION 15 MAY 2024 P23 Q2\u003cbr\u003eQUESTION 16 NOVEMBER 2024 P23 Q2\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eCHAPTER 10 ACCOUNTS FROM INCOMPLETE RECORDS\u003c\/strong\u003e\u003cbr\u003eQUESTION 1 MAY 2014 P22 Q1\u003cbr\u003eQUESTION 2 NOVEMBER 2014 P23 Q1\u003cbr\u003eQUESTION 3 MAY 2015 P21 Q1\u003cbr\u003eQUESTION 4 MAY 2015 P22 Q1\u003cbr\u003eQUESTION 5 NOVEMBER 2015 P23 Q1 (A \u0026amp; B)\u003cbr\u003eQUESTION 6 MAY 2016 P22 Q1 (A TO D)\u003cbr\u003eQUESTION 7 NOVEMBER 2016 P23 Q1 (A TO C)\u003cbr\u003eQUESTION 8 NOVEMBER 2017 P21 Q1 (A)\u003cbr\u003eQUESTION 9 NOVEMBER 2017 P23 Q2\u003cbr\u003eQUESTION 10 MAY 2018 P21 Q1 (F)\u003cbr\u003eQUESTION 11 NOVEMBER 2018 P21 Q1 (A TO E)\u003cbr\u003eQUESTION 12 NOVEMBER 2018 P22 Q1\u003cbr\u003eQUESTION 13 MAY 2019 P21 Q1\u003cbr\u003eQUESTION 14 MAY 2020 P22 Q1 (A TO D,F)\u003cbr\u003eQUESTION 15 NOVEMBER 2020 P21 Q1 (D)\u003cbr\u003eQUESTION 16 NOVEMBER 2020 P22 Q1\u003cbr\u003eQUESTION 17 MAY 2021 P21 Q1 {A,C TO F}\u003cbr\u003eQUESTION 18 NOVEMBER 2021 P21 Q1 ( A TO E)\u003cbr\u003eQUESTION 19 NOVEMBER 2023 P21 Q1 (A,B,C \u0026amp; E)\u003cbr\u003eQUESTION 20 MAY 2024 P21 Q1 (A TO D)\u003cbr\u003eQUESTION 21 MAY 2024 P22 Q1\u003cbr\u003eQUESTION 22 NOVEMBER 2024 P22 Q1\u003cbr\u003eQUESTTION 23 MAY 2025 P21 Q1, MAY 2025 P23 Q1\u003cbr\u003eQUESTION 24 MAY 2025 P22 Q3 (A \u0026amp; B)\u003cbr\u003e\u003cstrong\u003eSOLUTIONS\u003c\/strong\u003e\u003cbr\u003eQUESTION 1 MAY 2014 P22 Q1\u003cbr\u003eQUESTION 2 NOVEMBER 2014 P23 Q1\u003cbr\u003eQUESTION 3 MAY 2015 P21 Q1\u003cbr\u003eQUESTION 4 MAY 2015 P22 Q1\u003cbr\u003eQUESTION 5 NOVEMBER 2015 P23 Q1 (A \u0026amp; B)\u003cbr\u003eQUESTION 6 MAY 2016 P22 Q1 (A TO D)\u003cbr\u003eQUESTION 7 NOVEMBER 2016 P23 Q1 (A TO C)\u003cbr\u003eQUESTION 8 NOVEMBER 2017 P21 Q1 (A)\u003cbr\u003eQUESTION 9 NOVEMBER 2017 P23 Q2\u003cbr\u003eQUESTION 10 MAY 2018 P21 Q1 (F)\u003cbr\u003eQUESTION 11 NOVEMBER 2018 P21 Q1 (A TO E)\u003cbr\u003eQUESTION 12 NOVEMBER 2018 P22 Q1\u003cbr\u003eQUESTION 13 MAY 2019 P21 Q1\u003cbr\u003eQUESTION 14 MAY 2020 P22 Q1 (A TO D,F)\u003cbr\u003eQUESTION 15 NOVEMBER 2020 P21 Q1 (D)\u003cbr\u003eQUESTION 16 NOVEMBER 2020 P22 Q1\u003cbr\u003eQUESTION 17 MAY 2021 P21 Q1 {A,C TO F}\u003cbr\u003eQUESTION 18 NOVEMBER 2021 P21 Q1 ( A TO E)\u003cbr\u003eQUESTION 19 NOVEMBER 2023 P21 Q1 (A,B,C \u0026amp; E)\u003cbr\u003eQUESTION 20 MAY 2024 P21 Q1 (A TO D)\u003cbr\u003eQUESTION 21 MAY 2024 P22 Q1\u003cbr\u003eQUESTION 22 NOVEMBER 2024 P22 Q1\u003cbr\u003eQUESTTION 23 MAY 2025 P21 Q1, MAY 2025 P23 Q1\u003cbr\u003eQUESTION 24 MAY 2025 P22 Q3 (A \u0026amp; B)\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eCHAPTER 11 LIMITED  COMPANIES - SHARES \u0026amp; DEBENTURES\u003c\/strong\u003e\u003cbr\u003eQUESTION 1 MAY 2014 P21 Q2 (D)\u003cbr\u003eQUESTION 2 NOVEMBER 2014 P42 Q1 (A TO D)\u003cbr\u003eQUESTION 3 NOVEMBER 2016 P21 Q3\u003cbr\u003eQUESTION 4 NOVEMBER 2016 P22 Q2\u003cbr\u003eQUESTION 5 NOVEMBER 2016 P23 Q3\u003cbr\u003eQUESTION 6 MAY 2017 P21 Q1 (G)\u003cbr\u003eQUESTION 7 MAY 2017 P23 Q2\u003cbr\u003eQUESTION 8 NOVEMBER 2017 P23 Q3\u003cbr\u003eQUESTION 9 NOVEMBER 2017 P23 Q1 (A TO D)\u003cbr\u003eQUESTION 10 NOVEMBER 2018 P22 Q3\u003cbr\u003eQUESTION 11 MAY 2019 P21 Q3\u003cbr\u003eQUESTION 12 MAY 2019 P22 Q3 (D)\u003cbr\u003eQUESTION 13 NOVEMBER 2020 P21 Q3\u003cbr\u003eQUESTION 14 MAY 2021 P21 Q3\u003cbr\u003eQUESTION 15 NOVEMBER 2021 P21 Q2\u003cbr\u003eQUESTION 16 NOVEMBER 2021 P22 Q3\u003cbr\u003eQUESTION 17 NOVEMBER 2023 P21 Q2\u003cbr\u003eQUESTION 18 NOVEMBER 2023 P23 Q3 (A)\u003cbr\u003eQUESTION 19 MAY 2024 P21 Q3\u003cbr\u003eQUESTION 20 NOVEMBER 2024 P22 Q3 (B \u0026amp; C)\u003cbr\u003eQUESTION 21 NOVEMBER 2024 P23 Q3\u003cstrong\u003e\u003cbr\u003eSOLUTIONS\u003c\/strong\u003e\u003cbr\u003eQUESTION 1 MAY 2014 P21 Q2 (D)\u003cbr\u003eQUESTION 2 NOVEMBER 2014 P42 Q1 (A TO D)\u003cbr\u003eQUESTION 3 NOVEMBER 2016 P21 Q3\u003cbr\u003eQUESTION 4 NOVEMBER 2016 P22 Q2\u003cbr\u003eQUESTION 5 NOVEMBER 2016 P23 Q3\u003cbr\u003eQUESTION 6 MAY 2017 P21 Q1 (G)\u003cbr\u003eQUESTION 7 MAY 2017 P23 Q2\u003cbr\u003eQUESTION 8 NOVEMBER 2017 P23 Q3\u003cbr\u003eQUESTION 9 NOVEMBER 2017 P23 Q1 (A TO D)\u003cbr\u003eQUESTION 10 NOVEMBER 2018 P22 Q3\u003cbr\u003eQUESTION 11 MAY 2019 P21 Q3\u003cbr\u003eQUESTION 12 MAY 2019 P22 Q3 (D)\u003cbr\u003eQUESTION 13 NOVEMBER 2020 P21 Q3\u003cbr\u003eQUESTION 14 MAY 2021 P21 Q3\u003cbr\u003eQUESTION 15 NOVEMBER 2021 P21 Q2\u003cbr\u003eQUESTION 16 NOVEMBER 2021 P22 Q3\u003cbr\u003eQUESTION 17 NOVEMBER 2023 P21 Q2\u003cbr\u003eQUESTION 18 NOVEMBER 2023 P23 Q3 (A)\u003cbr\u003eQUESTION 19 MAY 2024 P21 Q3\u003cbr\u003eQUESTION 20 NOVEMBER 2024 P22 Q3 (B \u0026amp; C)\u003cbr\u003eQUESTION 21 NOVEMBER 2024 P23 Q3\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eCHAPTER 11 LIMITED COMANIES - FINANCIAL STATEMENTS\u003c\/strong\u003e\u003cbr\u003eQUESTION 1 MAY 2016 P21 Q1 , MAY 2016 P23 Q1\u003cbr\u003eQUESTION 2 MAY 2017 P21 Q1 (A,B \u0026amp; D)\u003cbr\u003eQUESTION 3 MAY 2018 P22 Q2\u003cbr\u003eQUESTION 4 NOVEMBER 2018 P23 Q1\u003cbr\u003eQUESTION 5 MAY 2019 P23 Q1\u003cbr\u003eQUESTION 6 NOVEMBER 2019 P21 Q1 (A TO D)\u003cbr\u003eQUESTION 7 NOVEMBER 2019 P22 Q1\u003cbr\u003eQUESTION 8 NOVEMBER 2019 P23 Q1\u003cbr\u003eQUESTION 9 MAY 2020 P23 Q1 (A TO C)\u003cbr\u003eQUESTION 10 NOVEMBER 2020 P23 Q1\u003cbr\u003eQUESTION 11 MAY 2021 P22 Q1\u003cbr\u003eQUESTION 12 NOVEMBER 2021 P22 Q1\u003cbr\u003eQUESTION 13 NOVEMBER 2021 P23 Q1 (B TO D)\u003cbr\u003eQUESTION 14 MAY 2022 P23 Q1\u003cbr\u003eQUESTION 15 NOVEMBER 2023 P22 Q1\u003cbr\u003eQUESTION 16 NOVEMBER 2023 P23 Q1\u003cbr\u003eQUESTION 17 MAY 2024 P22 Q2\u003cbr\u003eQUESTION 18 MAY 2024 P23 Q1\u003cbr\u003eQUESTION 19 NOVEMBER 2024 P21 Q1\u003cbr\u003eQUESTION 20 NOVEMBER 2024 P23 Q1\u003cbr\u003eQUESTION 21 MAY 2025 P21 Q2, MAY 2025 P23 Q2\u003cbr\u003eQUESTION 22 MAY 2025 P22 Q1\u003cbr\u003e\u003cstrong\u003eSOLUTIONS \u003c\/strong\u003e\u003cbr\u003eQUESTION 1 MAY 2016 P21 Q1 , MAY 2016 P23 Q1\u003cbr\u003eQUESTION 2 MAY 2017 P21 Q1 (A,B \u0026amp; D)\u003cbr\u003eQUESTION 3 MAY 2018 P22 Q2\u003cbr\u003eQUESTION 4 NOVEMBER 2018 P23 Q1\u003cbr\u003eQUESTION 5 MAY 2019 P23 Q1\u003cbr\u003eQUESTION 6 NOVEMBER 2019 P21 Q1 (A TO D)\u003cbr\u003eQUESTION 7 NOVEMBER 2019 P22 Q1\u003cbr\u003eQUESTION 8 NOVEMBER 2019 P23 Q1\u003cbr\u003eQUESTION 9 MAY 2020 P23 Q1 (A TO C)\u003cbr\u003eQUESTION 10 NOVEMBER 2020 P23 Q1\u003cbr\u003eQUESTION 11 MAY 2021 P22 Q1\u003cbr\u003eQUESTION 12 NOVEMBER 2021 P22 Q1\u003cbr\u003eQUESTION 13 NOVEMBER 2021 P23 Q1 (B TO D)\u003cbr\u003eQUESTION 14 MAY 2022 P23 Q1\u003cbr\u003eQUESTION 15 NOVEMBER 2023 P22 Q1\u003cbr\u003eQUESTION 16 NOVEMBER 2023 P23 Q1\u003cbr\u003eQUESTION 17 MAY 2024 P22 Q2\u003cbr\u003eQUESTION 18 MAY 2024 P23 Q1\u003cbr\u003eQUESTION 19 NOVEMBER 2024 P21 Q1\u003cbr\u003eQUESTION 20 NOVEMBER 2024 P23 Q1\u003cbr\u003eQUESTION 21 MAY 2025 P21 Q2, MAY 2025 P23 Q2\u003cbr\u003eQUESTION 22 MAY 2025 P22 Q1\u003cbr\u003e\u003cstrong\u003e\u003cbr\u003eCHAPTER 13 ACCOUNTING RATIOS \u003c\/strong\u003e\u003cbr\u003eQUESTION 1 NOVEMBER 2014 P23 Q2 (A TO C)\u003cbr\u003eQUESTION 2 MAY 2015 P21 Q2 (A TO D)\u003cbr\u003eQUESTION 3 MAY 2015 P23 Q2\u003cbr\u003eQUESTION 4 NOVEMBER 2015 P22 Q2(C)\u003cbr\u003eQUESTION 5 SPECIMEN 2016 P2 Q1 (A TO C)\u003cbr\u003eQUESTION 6 MAY 2016 P21 Q2, MAY 2016 P23 Q2\u003cbr\u003eQUESTION 7 MAY 2016 P22 Q1 (E)\u003cbr\u003eQUESTION 8 NOVEMBER 2016 P21 Q1 (E)\u003cbr\u003eQUESTION 9 MAY 2017 P21 Q1 (A TO E)\u003cbr\u003eQUESTION 10 MAY 2017 P22 Q2\u003cbr\u003eQUESTION 11 MAY 2017 P23 Q3\u003cbr\u003eQUESTION 12 NOVEMBER 2017 P21 Q1 (D \u0026amp; E)\u003cbr\u003eQUESTION 13 MAY 2018 P21 Q3\u003cbr\u003eQUESTION 14 MAY 2018 P22 Q1 (E \u0026amp; F)\u003cbr\u003eQUESTION 15 MAY 2018 P23 Q1 (D TO G)\u003cbr\u003eQUESTION 16 NOVEMBER 2018 P21 Q1 (F \u0026amp; G)\u003cbr\u003eQUESTION 17 NOVEMBER 2018 P23 Q3\u003cbr\u003eQUESTION 18 MAY 2019 P22 Q3 (A TO C)\u003cbr\u003eQUESTION 19 NOVEMBER 2019 P21 Q1 (E)\u003cbr\u003eQUESTION 20 NOVEMBER 2019 P22 Q2\u003cbr\u003eQUESTION 21 NOVEMBER 2019 P23 Q3\u003cbr\u003eQUESTION 22 MAY 2020 P21 Q2\u003cbr\u003eQUESTION 23 MAY 2020 P23 Q1 (D \u0026amp; E)\u003cbr\u003eQUESTION 24 NOVEMBER 2020 P23 Q3\u003cbr\u003eQUESTION 25 NOVEMBER 2021 P23 Q1 (A,E \u0026amp; F)\u003cbr\u003eQUESTION 26 MAY 2022 P22 Q3\u003cbr\u003eQUESTION 27 NOVEMBER 2023 P23 Q2\u003cbr\u003eQUESTION 28 MAY 2024 P22 Q3\u003cbr\u003eQUESTION 29 NOVEMBER 2024 P22 Q2\u003cbr\u003eQUESTION 30 MAY 2025 P21 Q3, MAY 2025 P23 Q3\u003cstrong\u003e\u003cbr\u003eSOLUTION\u003c\/strong\u003e\u003cbr\u003eQUESTION 1 NOVEMBER 2014 P23 Q2 (A TO C)\u003cbr\u003eQUESTION 2 MAY 2015 P21 Q2 (A TO D)\u003cbr\u003eQUESTION 3 MAY 2015 P23 Q2\u003cbr\u003eQUESTION 4 NOVEMBER 2015 P22 Q2(C)\u003cbr\u003eQUESTION 5 SPECIMEN 2016 P2 Q1 (A TO C)\u003cbr\u003eQUESTION 6 MAY 2016 P21 Q2, MAY 2016 P23 Q2\u003cbr\u003eQUESTION 7 MAY 2016 P22 Q1 (E)\u003cbr\u003eQUESTION 8 NOVEMBER 2016 P21 Q1 (E)\u003cbr\u003eQUESTION 9 MAY 2017 P21 Q1 (A TO E)\u003cbr\u003eQUESTION 10 MAY 2017 P22 Q2\u003cbr\u003eQUESTION 11 MAY 2017 P23 Q3\u003cbr\u003eQUESTION 12 NOVEMBER 2017 P21 Q1 (D \u0026amp; E)\u003cbr\u003eQUESTION 13 MAY 2018 P21 Q3\u003cbr\u003eQUESTION 14 MAY 2018 P22 Q1 (E \u0026amp; F)\u003cbr\u003eQUESTION 15 MAY 2018 P23 Q1 (D TO G)\u003cbr\u003eQUESTION 16 NOVEMBER 2018 P21 Q1 (F \u0026amp; G)\u003cbr\u003eQUESTION 17 NOVEMBER 2018 P23 Q3\u003cbr\u003eQUESTION 18 MAY 2019 P22 Q3 (A TO C)\u003cbr\u003eQUESTION 19 NOVEMBER 2019 P21 Q1 (E)\u003cbr\u003eQUESTION 20 NOVEMBER 2019 P22 Q2\u003cbr\u003eQUESTION 21 NOVEMBER 2019 P23 Q3\u003cbr\u003eQUESTION 22 MAY 2020 P21 Q2\u003cbr\u003eQUESTION 23 MAY 2020 P23 Q1 (D \u0026amp; E)\u003cbr\u003eQUESTION 24 NOVEMBER 2020 P23 Q3\u003cbr\u003eQUESTION 25 NOVEMBER 2021 P23 Q1 (A,E \u0026amp; F)\u003cbr\u003eQUESTION 26 MAY 2022 P22 Q3\u003cbr\u003eQUESTION 27 NOVEMBER 2023 P23 Q2\u003cbr\u003eQUESTION 28 MAY 2024 P22 Q3\u003cbr\u003eQUESTION 29 NOVEMBER 2024 P22 Q2\u003cbr\u003eQUESTION 30 MAY 2025 P21 Q3, MAY 2025 P23 Q3\u003cbr\u003e\u003c\/p\u003e\u003cpre\u003e\u003cstrong\u003eCHAPTER 14 COMPUTERS IN ACCOUNTING\u003c\/strong\u003e\u003c\/pre\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; 33 Q2 (E)\u003cbr\u003eQUESTION 6 NOVEMBER 2020 P32 Q3 (D)\u003cbr\u003eQUESTION 7 MAY 2021 P31 Q3 (A)\u003cbr\u003eQUESTION 8 NOVEMBER 2023 P23 Q3 (B \u0026amp; C)\u003cbr\u003eQUESTION 9 MAY 2024 P21 Q1 (E)\u003cbr\u003eQUESTION 10 MAY 2025 P22 Q3 (F)\u003cbr\u003e\u003cstrong\u003eSOLUTIONS \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; 33 Q2 (E)\u003cbr\u003eQUESTION 6 NOVEMBER 2020 P32 Q3 (D)\u003cbr\u003eQUESTION 7 MAY 2021 P31 Q3 (A)\u003cbr\u003eQUESTION 8 NOVEMBER 2023 P23 Q3 (B \u0026amp; C)\u003cbr\u003eQUESTION 9 MAY 2024 P21 Q1 (E)\u003cbr\u003eQUESTION 10 MAY 2025 P22 Q3 (F)\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 16MATERIAL \u0026amp; LABOUR COSTING\u003cbr\u003e\u003c\/strong\u003eQUESTION 1 MAY 2013 P23 Q3 (A TO C)\u003cbr\u003eQUESTION 2 NOVEMBER 2013 P21 Q3 (A \u0026amp; B)\u003cbr\u003eQUESTION 3 MAY 2019 P22 Q4 (A \u0026amp; B)\u003cbr\u003eQUESTION 4 NOVEMBER 2020 P22 Q4 (A \u0026amp; B)\u003cbr\u003eQUESTION 5 NOVEMBER 2023 P21 Q4 Q2 (G \u0026amp; H)\u003cbr\u003eQUESTION 6 MAY 2024 P23 Q4 (F)\u003cbr\u003e\u003cstrong\u003eSOLUTION\u003cbr\u003e\u003c\/strong\u003eQUESTION 1 MAY 2013 P23 Q3 (A TO C)\u003cbr\u003eQUESTION 2 NOVEMBER 2013 P21 Q3 (A \u0026amp; B)\u003cbr\u003eQUESTION 3 MAY 2019 P22 Q4 (A \u0026amp; B)\u003cbr\u003eQUESTION 4 NOVEMBER 2020 P22 Q4 (A \u0026amp; B)\u003cbr\u003eQUESTION 5 NOVEMBER 2023 P21 Q4 Q2 (G \u0026amp; H)\u003cbr\u003eQUESTION 6 MAY 2024 P23 Q4 (F)\u003cbr\u003e\u003cstrong\u003e\u003cbr\u003eCHAPTER 17 ABSORPTION COSTING\u003c\/strong\u003e\u003cbr\u003eQUESTION 1 NOVEMBER 2011 P21 Q3(A TO D)\u003cbr\u003eQUESTION 2 NOVEMBER 2013 P23 Q3\u003cbr\u003eQUESTION 3 MAY 2014 P23 Q3\u003cbr\u003eQUESTION 4 NOVEMBER 2014 P22 Q3\u003cbr\u003eQUESTION 5 MAY 2015 P22 Q3\u003cbr\u003eQUESTION 6 NOVEMBER 2015 P21 Q3\u003cbr\u003eQUESTION 7 NOVEMBER 2015 P23 Q3\u003cbr\u003eQUESTION 8 SPECIMEN 2016 P2 Q4 (A TO E)\u003cbr\u003eQUESTION 9 MAY 2016 P22:Q4\u003cbr\u003eQUESTION 10 NOVEMBER 2016 P23 Q4\u003cbr\u003eQUESTION 11 MAY 2017 P23 Q4 (G \u0026amp; H)\u003cbr\u003eQUESTION 12 NOVEMBER 2017 P21 Q4 (A TO F)\u003cbr\u003eQUESTION 13 MAY 2018 P22 Q4\u003cbr\u003eQUESTION 14 MAY 2018 P23 Q4 (H)\u003cbr\u003eQUESTION 15 NOVEMBER 2018 P21 Q4 (H)\u003cbr\u003eQUESTION 16 MAY 2019 P22 Q4 (C TO F)\u003cbr\u003eQUESTION 17 NOVEMBER 2019 P21 Q4 (A TO E)\u003cbr\u003eQUESTION 18 NOVEMBER 2019 P22 Q4\u003cbr\u003eQUESTION 19 NOVEMBER 2019 P23 Q4\u003cbr\u003eQUESTION 20 MAY 2020 P21 Q4 (A TO D)\u003cbr\u003eQUESTION 21 NOVEMBER 2020 P21 Q4 (A TO D)\u003cbr\u003eQUESTION 22 MAY 2021 P22 Q4 (A TO E)\u003cbr\u003eQUESTION 23 NOVEMBER 2021 P22 Q4\u003cbr\u003eQUESTION 24 MAY 2021 P22 Q4 (A TO F)\u003cbr\u003eQUESTION 25 NOVEMBER 2023 P21 Q4 (A TO F)\u003cbr\u003eQUESTION 26 NOVEMBER 2023 P22 Q4 (A TO C)\u003cbr\u003eQUESTION 27 MAY 2024 P23 Q4 (A TO E)\u003cbr\u003eQUESTION 28 NOVEMBER 2024 P21 Q4 (B TO F)\u003cbr\u003eQUESTION 29 MAY 2025 P21 Q4, MAY 2025 P23 Q4\u003cbr\u003e\u003cstrong\u003eSOLUTIONS \u003c\/strong\u003e\u003cbr\u003eQUESTION 1 NOVEMBER 2011 P21 Q3(A TO D)\u003cbr\u003eQUESTION 2 NOVEMBER 2013 P23 Q3\u003cbr\u003eQUESTION 3 MAY 2014 P23 Q3\u003cbr\u003eQUESTION 4 NOVEMBER 2014 P22 Q3\u003cbr\u003eQUESTION 5 MAY 2015 P22 Q3\u003cbr\u003eQUESTION 6 NOVEMBER 2015 P21 Q3\u003cbr\u003eQUESTION 7 NOVEMBER 2015 P23 Q3\u003cbr\u003eQUESTION 8 SPECIMEN 2016 P2 Q4 (A TO E)\u003cbr\u003eQUESTION 9 MAY 2016 P22:Q4\u003cbr\u003eQUESTION 10 NOVEMBER 2016 P23 Q4\u003cbr\u003eQUESTION 11 MAY 2017 P23 Q4 (G \u0026amp; H)\u003cbr\u003eQUESTION 12 NOVEMBER 2017 P21 Q4 (A TO F)\u003cbr\u003eQUESTION 13 MAY 2018 P22 Q4\u003cbr\u003eQUESTION 14 MAY 2018 P23 Q4 (H)\u003cbr\u003eQUESTION 15 NOVEMBER 2018 P21 Q4 (H)\u003cbr\u003eQUESTION 16 MAY 2019 P22 Q4 (C TO F)\u003cbr\u003eQUESTION 17 NOVEMBER 2019 P21 Q4 (A TO E)\u003cbr\u003eQUESTION 18 NOVEMBER 2019 P22 Q4\u003cbr\u003eQUESTION 19 NOVEMBER 2019 P23 Q4\u003cbr\u003eQUESTION 20 MAY 2020 P21 Q4 (A TO D)\u003cbr\u003eQUESTION 21 NOVEMBER 2020 P21 Q4 (A TO D)\u003cbr\u003eQUESTION 22 MAY 2021 P22 Q4 (A TO E)\u003cbr\u003eQUESTION 23 NOVEMBER 2021 P22 Q4\u003cbr\u003eQUESTION 24 MAY 2021 P22 Q4 (A TO F)\u003cbr\u003eQUESTION 25 NOVEMBER 2023 P21 Q4 (A TO F)\u003cbr\u003eQUESTION 26 NOVEMBER 2023 P22 Q4 (A TO C)\u003cbr\u003eQUESTION 27 MAY 2024 P23 Q4 (A TO E)\u003cbr\u003eQUESTION 28 NOVEMBER 2024 P21 Q4 (B TO F)\u003cbr\u003eQUESTION 29 MAY 2025 P21 Q4, MAY 2025 P23 Q4\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eCHAPTER 18 MARGINAL COSTING - BREAK EVEN\u003cbr\u003e\u003c\/strong\u003eQUESTION 1 MAY 2015 P21 Q3\u003cbr\u003eQUESTION 2 NOVEMBER 2015 P22 Q3\u003cbr\u003eQUESTION 3 SPECIMEN 2016 P2 Q4 (F \u0026amp; G)\u003cbr\u003eQUESTION 4 MAY 2016 P21 Q4 (A TO D) , MAY 2016 P23 Q4 (A TO D)\u003cbr\u003eQUESTION 5 MAY 2017 P21 Q4\u003cbr\u003eQUESTION 6 NOVEMBER 2017 P21 Q4 (G \u0026amp; H)\u003cbr\u003eQUESTION 7 MAY 2018 P23 Q4 (A TO G)\u003cbr\u003eQUESTION 8 NOVEMBER 2018 P21 Q4 (A TO G)\u003cbr\u003eQUESTION 9 NOVEMBER 2018 P23 Q4\u003cbr\u003eQUESTION 10 MAY 2020 P23 Q4 (A TO E)\u003cbr\u003eQUESTION 11 MAY 2021 P21 Q4 (B \u0026amp; C)\u003cbr\u003eQUESTION 12 MAY 2021 P23 Q4 (A TO D)\u003cbr\u003eQUESTION 13 MAY 2022 P23 Q4\u003cbr\u003eQUESTION 14 NOVEMBER 2024 P22 Q4\u003cbr\u003eQUESTION 15 MAY 2025 P22 Q4\u003cbr\u003e\u003cstrong\u003eSOLUTIONS\u003c\/strong\u003e\u003cbr\u003eQUESTION 1 MAY 2015 P21 Q3\u003cbr\u003eQUESTION 2 NOVEMBER 2015 P22 Q3\u003cbr\u003eQUESTION 3 SPECIMEN 2016 P2 Q4 (F \u0026amp; G)\u003cbr\u003eQUESTION 4 MAY 2016 P21 Q4 (A TO D) , MAY 2016 P23 Q4 (A TO D)\u003cbr\u003eQUESTION 5 MAY 2017 P21 Q4\u003cbr\u003eQUESTION 6 NOVEMBER 2017 P21 Q4 (G \u0026amp; H)\u003cbr\u003eQUESTION 7 MAY 2018 P23 Q4 (A TO G)\u003cbr\u003eQUESTION 8 NOVEMBER 2018 P21 Q4 (A TO G)\u003cbr\u003eQUESTION 9 NOVEMBER 2018 P23 Q4\u003cbr\u003eQUESTION 10 MAY 2020 P23 Q4 (A TO E)\u003cbr\u003eQUESTION 11 MAY 2021 P21 Q4 (B \u0026amp; C)\u003cbr\u003eQUESTION 12 MAY 2021 P23 Q4 (A TO D)\u003cbr\u003eQUESTION 13 MAY 2022 P23 Q4\u003cbr\u003eQUESTION 14 NOVEMBER 2024 P22 Q4\u003cbr\u003eQUESTION 15 MAY 2025 P22 Q4\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eCHAPTER 17 MARGINAL COSTING - DECISION MAKING\u003c\/strong\u003e\u003cbr\u003eQUESTION 1 MAY 2014 P21 Q3\u003cbr\u003eQUESTION 2 NOVEMBER 2016 P21 Q4\u003cbr\u003eQUESTION 3 NOVEMBER 2016 P22 Q4\u003cbr\u003eQUESTION 4 MAY 2017 P22 Q4\u003cbr\u003eQUESTION 5 NOVEMBER 2017 P22 Q4\u003cbr\u003eQUESTION 6 MAY 2018 P21 Q4\u003cbr\u003eQUESTION 7 NOVEMBER 2018 P22 Q4\u003cbr\u003eQUESTION 8 MAY 2019 P21 Q4\u003cbr\u003eQUESTION 9 MAY 2019 P23 Q4\u003cbr\u003eQUESTION 10 NOVEMBER 2019 P21 Q4 (F)\u003cbr\u003eQUESTION 11 MAY 2020 P21 Q4 (E \u0026amp; F)\u003cbr\u003eQUESTION 12 MAY 2020 P22 Q4\u003cbr\u003eQUESTION 13 NOVEMBER 2020 P21 Q4 (E \u0026amp; F)\u003cbr\u003eQUESTION 14 MAY 2021 P21 Q4 (E \u0026amp; F)\u003cbr\u003eQUESTION 15 MAY 2021 P22 Q4 (F \u0026amp; G)\u003cbr\u003eQUESTION 16 MAY 2021 P23 Q4 (E TO G)\u003cbr\u003eQUESTION 17 NOVEMBER 2021 P23 Q4\u003cbr\u003eQUESTION 18 MAY 2022 P21 Q4\u003cbr\u003eQUESTION 19 MAY 2022 P22 Q4 (G \u0026amp; H)\u003cbr\u003eQUESTION 20 NOVEMBER 2023 P22 Q4 (D TO F)\u003cbr\u003eQUESTION 21 NOVEMBER 2023 P23 Q4\u003cbr\u003eQUESTION 22 MAY 2024 P21 Q4\u003cbr\u003eQUESTION 23 MAY 2024 P22 Q4\u003cbr\u003eQUESTION 24 NOVEMEBER P23 Q4\u003cbr\u003e\u003cstrong\u003eSOLUTIONS\u003c\/strong\u003e\u003cbr\u003eQUESTION 1 MAY 2014 P21 Q3\u003cbr\u003eQUESTION 2 NOVEMBER 2016 P21 Q4\u003cbr\u003eQUESTION 3 NOVEMBER 2016 P22 Q4\u003cbr\u003eQUESTION 4 MAY 2017 P22 Q4\u003cbr\u003eQUESTION 5 NOVEMBER 2017 P22 Q4\u003cbr\u003eQUESTION 6 MAY 2018 P21 Q4\u003cbr\u003eQUESTION 7 NOVEMBER 2018 P22 Q4\u003cbr\u003eQUESTION 8 MAY 2019 P21 Q4\u003cbr\u003eQUESTION 9 MAY 2019 P23 Q4\u003cbr\u003eQUESTION 10 NOVEMBER 2019 P21 Q4 (F)\u003cbr\u003eQUESTION 11 MAY 2020 P21 Q4 (E \u0026amp; F)\u003cbr\u003eQUESTION 12 MAY 2020 P22 Q4\u003cbr\u003eQUESTION 13 NOVEMBER 2020 P21 Q4 (E \u0026amp; F)\u003cbr\u003eQUESTION 14 MAY 2021 P21 Q4 (E \u0026amp; F)\u003cbr\u003eQUESTION 15 MAY 2021 P22 Q4 (F \u0026amp; G)\u003cbr\u003eQUESTION 16 MAY 2021 P23 Q4 (E TO G)\u003cbr\u003eQUESTION 17 NOVEMBER 2021 P23 Q4\u003cbr\u003eQUESTION 18 MAY 2022 P21 Q4\u003cbr\u003eQUESTION 19 MAY 2022 P22 Q4 (G \u0026amp; H)\u003cbr\u003eQUESTION 20 NOVEMBER 2023 P22 Q4 (D TO F)\u003cbr\u003eQUESTION 21 NOVEMBER 2023 P23 Q4\u003cbr\u003eQUESTION 22 MAY 2024 P21 Q4\u003cbr\u003eQUESTION 23 MAY 2024 P22 Q4\u003cbr\u003eQUESTION 24 NOVEMEBER P23 Q4\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 NOVEMBER 2014 P21 Q3\u003cbr\u003eQUESTION 2 MAY 2016 P21 Q4 (E TO I) , MAY 2016 P23 Q4 (E TO I)\u003cbr\u003eQUESTION 3 MAY 2017 P23 Q4 (A TO F)\u003cbr\u003eQUESTION 4 NOVEMBER 2017 P23 Q4\u003cbr\u003eQUESTION 5 MAY 2020 P23 Q4 (F \u0026amp; G)\u003cbr\u003eQUESTION 6 NOVEMBER 2020 P23 Q4\u003cbr\u003eQUESTION 7 NOVEMBER 2021 P21 Q4\u003cstrong\u003e\u003cbr\u003eSOLUTION\u003c\/strong\u003e\u003cbr\u003eQUESTION 1 MAY 2012 P21 Q3\u003cbr\u003eQUESTION 2 NOVEMBER 2012 P23 Q3\u003cbr\u003eQUESTION 3 MAY 2013 P22 Q3\u003cbr\u003eQUESTION 4 NOVEMBER 2014 P21 Q3\u003cbr\u003eQUESTION 5 MAY 2016 P21 Q4 (E TO I) , MAY 2016 P23 Q4 (E TO I)\u003cbr\u003eQUESTION 6 MAY 2017 P23 Q4 (A TO F)\u003cbr\u003eQUESTION 7 NOVEMBER 2017 P23 Q4\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 MAY 2014 P22 Q3\u003cbr\u003eQUESTION 2 NOVEMBER 2014 P23 Q3\u003cbr\u003eQUESTION 3 MAY 2015 P23 Q3\u003cbr\u003eQUESTION 4 NOVEMBER 2020 P22 Q4 (C TO F)\u003cstrong\u003e\u003cbr\u003eSOLUTION\u003c\/strong\u003e\u003cbr\u003eQUESTION 1 MAY 2014 P22 Q3\u003cbr\u003eQUESTION 2 NOVEMBER 2014 P23 Q3\u003cbr\u003eQUESTION 3 MAY 2015 P23 Q3\u003cbr\u003eQUESTION 4 NOVEMBER 2020 P22 Q4 (C TO F)\u003c\/p\u003e\n\u003cp\u003e \u003cbr\u003e\u003c\/p\u003e\u003cpre\u003e\u003c\/pre\u003e\u003cbr\u003e\u003cpre\u003e\u003c\/pre\u003e","brand":"Read \u0026 Write","offers":[{"title":"Default Title","offer_id":47408476848373,"sku":"SKU-5","price":2080.0,"currency_code":"PKR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0780\/4233\/3429\/files\/112-4.png?v=1765551001"},{"product_id":"accounting-a2-level-p-3-topical-yearly","title":"113 Accounting AS 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\/113-2.png?v=1765551000"},{"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\/115-3.png?v=1765551001"},{"product_id":"accounting-as-level-mcqs-paper-1-topical-yearly","title":"111 Accounting AS-Level MCQ's Paper-1 Topical Worked Solutions","description":"\u003cp\u003e\u003c\/p\u003e\u003ch2\u003e111 Accounting AS-Level MCQ's Paper-1 Topical Worked Solutions\u003c\/h2\u003e\u003cbr\u003e\u003cul\u003e\n\u003cbr\u003e \t\u003cli\u003eAll Variants\u003c\/li\u003e\n\u003cbr\u003e \t\u003cli\u003eSolved with explanation of all choices A,B,C \u0026amp; D\u003c\/li\u003e\n\u003cbr\u003e \t\u003cli\u003eQuestions order from new to old\u003c\/li\u003e\n\u003cbr\u003e \t\u003cli\u003eEach chapter has been classified into subtopics\u003c\/li\u003e\n\u003cbr\u003e\n\u003c\/ul\u003e\u003cbr\u003e\u003cstrong\u003eTABLE OF CONTENTS\u003c\/strong\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: 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: CALCULATION OF 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":2400.0,"currency_code":"PKR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0780\/4233\/3429\/files\/111_9149d109-81fe-4eb1-aa18-3b6353fe2862.jpg?v=1772871841"},{"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\u003ch2\u003eKey Features of Accounting A2 Level Paper 4 Topical Worked Solutions:\u003c\/h2\u003e\u003cbr\u003e\u003col\u003e\n\u003cbr\u003e \t\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\u003cbr\u003e \t\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\u003cbr\u003e \t\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\u003cbr\u003e\n\u003c\/ol\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.\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\u003ch2\u003eAccounting A2 Level Paper 4 Topical Worked Solutions\u003c\/h2\u003e\u003cbr\u003e\u003cul\u003e\n\u003cbr\u003e \t\u003cli\u003eAll variants\u003c\/li\u003e\n\u003cbr\u003e \t\u003cli\u003eTopical and yearly\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\u003eSolved\u003c\/li\u003e\n\u003cbr\u003e\n\u003c\/ul\u003e\u003cbr\u003e\u003ch2\u003eTABLE OF CONTENTS\u003c\/h2\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\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\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\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\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 Q2\u003cbr\u003eQUESTION 21 MAY 2024 P42 Q2\u003cbr\u003eQUESTION 22 NOVEMBER 2024 P43 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 Q2\u003cbr\u003eQUESTION 21 MAY 2024 P42 Q2\u003cbr\u003eQUESTION 22 NOVEMBER 2024 P43 Q2\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\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\u003c\/p\u003e","brand":"Read \u0026 Write","offers":[{"title":"Default Title","offer_id":47408480846069,"sku":"SKU-109","price":960.0,"currency_code":"PKR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0780\/4233\/3429\/files\/117_de5f8546-243a-43d1-a129-a4cbabd248b5.jpg?v=1772870812"},{"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\/a-level-accounting.oembed","provider":"Read and Write Publications","version":"1.0","type":"link"}