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200 Marks

(Two 100 Mark Qs)

  • This section has 4 questions – you answer any 2.

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  • Each question is worth 100 marks.

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Topics include:

  • Interpretation of Accounts (Q5 Every Year)​​

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  • Manufacturing Accounts – dealing with production costs

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  • Service Firms – like dentists or taxi businesses

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  • Club Accounts – for non-profit organisations

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Each topic has its own layout and rules, so it’s good to focus on the ones you’re confident in. This section tests your ability to apply accounting to different types of businesses or situations.

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Complete 2 of Qs 5,6,7

Section 2 contains four optional questions, and students are required to answer two. Each question is worth 100 marks, and the section focuses on specific areas of financial accounting beyond the standard final accounts.
 
Common topics include Interpretation of Accounts (Q5 every year), Club Accounts, Service Firm Accounts, Manufacturing Accounts, and Tabular Statements or Control Accounts.
 
Each question involves its own format and rules—for example, Club Accounts test knowledge of non-profit financial statements, while Manufacturing Accounts involve cost calculations like raw materials consumed and factory overheads.
 
This section allows students to play to their strengths by choosing topics they’re most comfortable with.
 
It tests applied understanding, accuracy, and correct presentation of specialised financial statements or accounting analysis.
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My Recommendations

Always Complete Question 5,
and then pick between Q6 and Q7​.
 
Question 5 has come up on the exam every year. It's also very relevant to the world of business.
 
This tip is for both higher and ordinary levels
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