The standard of the paper compared favourably with those of previous years.  The questions covered a wide range of topicsWeaknesses observed included:

1. Lack of proper management of time
2. Mis-interpretation of questions  on Branch Account and Disposal Account
3. Poor  understanding of topics such as Branch Account, Disposal of Asset Account and Public Sector  Account;
4. Inability to apply the basic accounting concept in answering questions e.g Subsidiary/Books of Prime Entry etc;
5. Non-coverage of syllabus before registering for the examination.