Description:
EXAMINER’S GENERAL COMMENTS
The general performance of most of the candidates was as usual below average. It
showed that most of the candidates were not prepared and therefore not ready for the
examination. They showed lack of knowledge in the Accounting Standards and the
Double Entry Principles. Candidates with high understanding of the Accounting
Standards scored high marks especially in questions two, five (c) and (d). The orderly
and logical presentation of answers continued to be a challenge to most candidates.
For instance, a candidate started a question on page one and then continued on page
18 with no reference on page one to the continuation on page 18 and the failure to
correctly identify the questions answered with the question numbers.
