Question 6
    
-   (a)        Subscriptions Account;
(b) Bar Trading Account;
(c) Income and Expenditure Account.
 
In this question, candidates were required to  prepare:
    (a)        Subscriptions Account;
    (b)        Bar Trading Account;
    (c)         Income and Expenditure Account.
    
  Comment 
    Most candidates attempted this question and the  performance was good. Candidates’ performance portrays a good understanding of  the topic.