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Basic

Page 1 of 3

150 minutes

0930-1200

Calculator is needed

Please write down answer clearly

Write answer in steps to earn marks

Multiple choice ten questions, each worth 2marks

Whatever isn't covered in the list will be covered in MCQ

Illustrate event/transaction how much revenue or expense should be given incident

Matching principle

Accounts receivable

Various methods

Allowance expense

Allowance for doubtful accounts

Inventory valuation calculation

FIFO, LIFO,

Depreciation expense calculation

Straight line

Unit production

Double declining

Bonds

How to calculate present value of bond

Bonds issued at par, discount, premium?

How do you calculate interest expense, coupon payment in the subsequent years

How it differs for different types

Cost accounting

Statement of cash flow

Indirect way

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mcq - 20

revenue and expense recognition

accounts receivables

inventory valuation

depreciation expense

bonds - 15

cost accounting

statement of cash flows - 15

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Cheat Sheet

Formats of financial statements (all)

debit credit (from tutorial PPT - double entry)

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slide 47 - topic 1

Write your letter to the purchasing manager of your company’s biggest customer, Peter Barnes, of Williamson Office Equipment. Keep the letter as short as possible.

Hints And Tips

1. Size Matters. Use a 12-point type. This is easier to read than 10-point. Older people, who are often senior managers, frequently need reading glasses. Make life easier for them.

1. Use white space. People find text easier to read if there is plenty of space as well as words. So do not be afraid to use short sentences and paragraphs. Breaking up text into manageable sections is a great favour to the reader.

1. Read aloud. There is seldom any good reason to use, in written documents, long words that are not used in ordinary speech. Occasionally, they may be needed for technical or specific reasons but, in general, don’t use long or unfamiliar words. Try to write as you speak. Read what you have written aloud; see how

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