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Financial Accounting May/June 2008  
Questions: 1 2 3 4 5 6 7 8 9 Main
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Question 5

This was a question of manufacturing accounts. Candidates were required to prepare:
(i) Manufacturing account
(ii) Trading and Profit and Loss account

_____________________________________________________________________________________________________

observation

Majority of the candidates attempted this question and performed fairly-well.  Most of the candidates lumped the tree accounts together and muddled up postings without differentiating between Manufacturing Account, Trading account and Profit and Loss Account.

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