At least, seventy percent of the candidates who attempted the question did well in it. However, few candidates could not answer questions 1(c) and 1(e). The expected answer includes:
1(c) Memorandum Entries: - These are entries which do not form part of the
double entries.
1(e) Journal proper:- This is a subsidiary book into which all other
transactions that cannot be entered into other subsidiary books are recorded.
