CANDIDATES’ STRENGTH

- Candidates observed the rubrics and attempted the required numbers of questions.

- Majority of the candidates performed particularly well on questions two (2) and three (3). These questions were on end of the year adjustments and source documents respectively.

- Candidates’ performance on question six (4) was quite impressive. They seemed to be better exposed to the theory on trial balance, trading, profit and loss account and the balance sheet.

- Overall, the highest marks were usually gained on question six (6). This question was on control accounts.