This is a question on subsidiary Books. Candidates were required to prepare:
(a) Sales Day Book
(b) Sales Return Book
(c) Purchase Returns Book.

observation

Majority of the candidates attempted this question and performed poorly.  Candidates have forgotten the Layout of Day Books.  Most candidates confused the Subsidiary Book with Ledger accounts as they prepared Ledger Accounts  instead of Subsidiary books.
Teachers should revised properly SS1 & 2 topics rather than concentrating solely on SS 3 topics.