(a) Weaknesses observed included:
(i)              Inability to apply the basic accounting concept;
(ii)             Wrong posting of items;

(iii)            Poor expression of points, illegible hand writing of both figures
and words;

(iv)            Poor understanding of topics such as Double Entry System,
Branch Account and Company's Account;
(v)            Non-adherence to instructions;
(vi)           Non-coverage of syllabus before registering for the examination.