Candidates' Strengths
The candidates performed very well in questions testing the following topics:
- Public Company and Private Company;
- Goodwill Account;
- Income Surplus Account/ Profit and Loss Appropriation Account;
- Total Debtors Account/Total Creditors Account;
- Trading, Profit and Loss Account.
Candidates’ performance in question seven (7) which was on income surplus account/ profit and loss appropriation account was quite impressive, while the overall highest marks were gained in question nine (9) which was on total debtors account/ total creditors account and trading, profit and loss account.