The standard of the paper compared favourably with those of previous years. The questions covered a wide range of topicsWeaknesses observed included:
- Lack of proper management of time
- Mis-interpretation of questions on Branch Account and Disposal Account
- Poor understanding of topics such as Branch Account, Disposal of Asset Account and Public Sector Account;
- Inability to apply the basic accounting concept in answering questions e.g Subsidiary/Books of Prime Entry etc;
- Non-coverage of syllabus before registering for the examination.