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Book Code :112
Subject Code :9706
Author :M. Nauman Malik
Updated Till :May/June 2022
Publishers :Read and Write Publications
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Accounting AS Level Paper

TABLE OF CONTENTS (Topical)
CHAPTER 1 BANK RECONCILIATION STATEMENTS 
QUESTION 1 MAY 2011 P23 Q2 (C & D)
QUESTION 2 NOVEMBER 2014 P21 Q1(C & D)

SOLUTION CHAPTER 1
QUESTION 1 MAY 2011 P23 Q2 (C & D)
QUESTION 2 NOVEMBER 2014 P21 Q1(C & D)

(Accounting AS Level Paper 2)CHAPTER 2 BAD AND DOUBTFUL DEBTS
QUESTION 1 NOVEMBER 2011 P21 Q2
QUESTION 2 MAY 2015 P21 Q2(E TO G)
QUESTION 3 MAY 2015 P22 Q2(D TO F)
QUESTION 4 NOVEMBER 2015 P23 Q1 (C & D)
QUESTION 5 NOVEMBER 2017 P22 Q1 (C)
QUESTION 6 MAY 2019 P22 Q2

(Accounting AS Level Paper 2)SOLUTION CHAPTER 2
QUESTION 1 NOVEMBER 2011 P21 Q2
QUESTION 2 MAY 2015 P21 Q2(E TO G)
QUESTION 3 MAY 2015 P22 Q2(D TO F)
QUESTION 4 NOVEMBER 2015 P23 Q1 (C & D)
QUESTION 5 NOVEMBER 2017 P22 Q1 (C)
QUESTION 6 MAY 2019 P22 Q2

(Accounting AS Level Paper 2)CHAPTER 3 ACCOUNTING FOR NON-CURRENT ASSETS
QUESTION 1 NOVEMBER 2011 P22 Q1 (C, D & E)
QUESTION 2 NOVEMBER 2011 P23 Q2 (A)
QUESTION 3 MAY 2012 P23 Q2 (A TO D)
QUESTION 4 MAY 2013 P21 Q2 (A TO C)
QUESTION 5 NOVEMBER 2013 P21 Q3 (D)
QUESTION 6 MAY 2014 P21 Q2(A & B)
QUESTION 7 MAY 2014 P22 Q2
QUESTION 8 MAY 2014 P23 Q2
QUESTION 9 MAY 2015 P23 Q1(C)
QUESTION 10 NOVEMBER 2015 P23 Q2 (C TO E)
QUESTION 11 SPECIMEN 2016 P2 Q2
QUESTION 12 MAY 2016 P22 Q3
QUESTION 13 MAY 2017 P22 Q1 (C)
QUESTION 14 NOVEMBER 2017 P21 Q2
QUESTION 15 NOVEMBER 2017 P22 Q3
QUESTION 16 MAY 2018 P21 Q2
QUESTION 17 MAY 2018 P22 Q3
QUESTION 18 NOVEMBER 2018 P21 Q2

(Accounting AS Level Paper 2)SOLUTION CHAPTER 3
QUESTION 1 NOVEMBER 2011 P22 Q1 (C, D & E)
QUESTION 2 NOVEMBER 2011 P23 Q2 (A)
QUESTION 3 MAY 2012 P23 Q2 (A TO D)
QUESTION 4 MAY 2013 P21 Q2 (A TO C)
QUESTION 5 NOVEMBER 2013 P21 Q3 (D)
QUESTION 6 MAY 2014 P21 Q2(A & B)
QUESTION 7 MAY 2014 P22 Q2
QUESTION 8 MAY 2014 P23 Q2
QUESTION 9 MAY 2015 P23 Q1(C)
QUESTION 10 NOVEMBER 2015 P23 Q2 (C TO E)
QUESTION 11 SPECIMEN 2016 P2 Q2
QUESTION 12 MAY 2016 P22:Q3
QUESTION 13 MAY 2017 P22 Q1 (C) ,
QUESTION 14 NOVEMBER 2017 P21 Q2
QUESTION 15 NOVEMBER 2017 P22 Q3
QUESTION 16 MAY 2018 P21 Q2
QUESTION 17 MAY 2018 P22 Q3
QUESTION 18 NOVEMBER 2018 P21 Q2

(Accounting AS Level Paper 2)CHAPTER 4 INVENTORY VALUATION
QUESTION 1 MAY 2011 P23 Q1 (C)
QUESTION 2 MAY 2013 P23 Q3 (A TO D)
QUESTION 3 NOVEMBER 2013 P21 Q3 (A TO C)
QUESTION 4 MAY 2019 P22 Q4 (A & B)

(Accounting AS Level Paper 2)SOLUTION CHAPTER 4
QUESTION 1 MAY 2011 P23 Q1 (C)
QUESTION 2 MAY 2013 P23 Q3 (A TO D)
QUESTION 3 NOVEMBER 2013 P21 Q3 A TO C)
QUESTION 4 MAY 2019 P22 Q4 (A & B)

(Accounting AS Level Paper 2)CHAPTER 5 FINANCIAL STATEMENTS OF SOLE TRADERS
QUESTION 1 NOVEMBER 2011 P22 Q1 (A & B)
QUESTION 2 MAY 2012 P23 Q2 (E)
QUESTION 3 NOVEMBER 2017 P21 Q1 (B)
QUESTION 4 MAY 2018 P23 Q2
QUESTION 5 MAY 2019 P22 Q1

(Accounting AS Level Paper 2)SOLUTIONS CHAPTER 5
QUESTION 1 NOVEMBER 2011 P22 Q1 (A & B)
QUESTION 2 MAY 2012 P23 Q2 (E)
QUESTION 3 NOVEMBER 2017 P21 Q1 (B)
QUESTION 4 MAY 2018 P23 Q2
QUESTION 5 MAY 2019 P22 Q1

(Accounting AS Level Paper 2)CHAPTER 6 SUSPENSE ACCOUNT 
QUESTION 1 MAY 2011 P23 Q1 (A & B)
QUESTION 2 NOVEMBER 2012 P22 Q2 (D & E)
QUESTION 3 MAY 2013 P22 Q2 (A & B)
QUESTION 4 NOVEMBER 2014 P21 Q1(A & B)
QUESTION 5 NOVEMBER 2015 P21 Q2 (E)
QUESTION 6 NOVEMBER 2015 P22 Q2 (A & B)
QUESTION 7 NOVEMBER 2016 P22 Q3
QUESTION 8 MAY 2017 P21 Q1 (F)
QUESTION 9 NOVEMBER 2017 P22 Q1 (A & B)
QUESTION 10 MAY 2018 P23 Q3

SOLUTIONS CHAPTER 6
QUESTION 1 MAY 2011 P23 Q1 (A & B)
QUESTION 2 NOVEMBER 2012 P22 Q2 (D & E)
QUESTION 3 MAY 2013 P22 Q2 (A & B)
QUESTION 4 NOVEMBER 2014 P21 Q1 (A & B)
QUESTION 5 NOVEMBER 2015 P21 Q2 (E)
QUESTION 6 NOVEMBER 2015 P22 Q2 (A & B)
QUESTION 7 NOVEMBER 2016 P22 Q3
QUESTION 8 MAY 2017 P21 Q1 (F)
QUESTION 9 NOVEMBER 2017 P22 Q1 (A & B)
QUESTION 10 MAY 2018 P23 Q3

(Accounting AS Level Paper 2)CHAPTER 7 CONTROL ACCOUNTS
QUESTION 1 NOVEMBER 2011 P22 Q2(A)
QUESTION 2 MAY 2014 P21 Q1(A & D)
QUESTION 3 SPECIMEN 2016 P2 Q1 (D & E)
QUESTION 4 NOVEMBER 2016 P21 Q2
QUESTION 5 MAY 2017 P21 Q3
QUESTION 6 NOVEMBER 2017 P21 Q1 (C)
QUESTION 7 NOVEMBER 2017 P22 Q2
QUESTION 8 MAY 2018 P21 Q1 (G)
QUESTION 9 MAY 2019 P21 Q2
QUESTION 10 MAY 2019 P23 Q3

(Accounting AS Level Paper 2)SOLUTIONS CHAPTER 7
QUESTION 1 NOVEMBER 2011 P22 Q2(A)
QUESTION 2 MAY 2014 P21 Q1(A & D)
QUESTION 3 SPECIMEN 2016 P2 Q1 (D & E)
QUESTION 4 NOVEMBER 2016 P21 Q2
QUESTION 5 MAY 2017 P21 Q3
QUESTION 6 NOVEMBER 2017 P21 Q1 (C)
QUESTION 7 NOVEMBER 2017 P22 Q2
QUESTION 8 MAY 2018 P21 Q1 (G)
QUESTION 9 MAY 2019 P21 Q2
QUESTION 10 MAY 2019 P23 Q3

(Accounting AS Level Paper 2)CHAPTER 8 ACCOUNTS FROM INCOMPLETE RECORDS
QUESTION 1 MAY 2011 P22 Q1
QUESTION 2 MAY 2011 P22 Q2 (A)
QUESTION 3 NOVEMBER 2011 P21 Q1
QUESTION 4 MAY 2012 P23 Q1
QUESTION 5 NOVEMBER 2012 P21 Q1
QUESTION 6 NOVEMBER 2012 P22 Q1
QUESTION 7 MAY 2013 P23 Q3 (E)
QUESTION 8 MAY 2014 P22 Q1
QUESTION 9 NOVEMBER 2014 P23 Q1
QUESTION 10 MAY 2015 P21 Q1
QUESTION 11 MAY 2015 P22 Q1
QUESTION 12 NOVEMBER 2015 P23 Q1 (A & B)
QUESTION 13 MAY 2016 P22:Q1 (A TO D)
QUESTION 14 NOVEMBER 2016 P23 Q1 (A TO C)
QUESTION 15 NOVEMBER 2017 P21 Q1 (A)
QUESTION 16 NOVEMBER 2017 P23 Q2
QUESTION 17 MAY 2018 P21 Q1 (F)
QUESTION 18 NOVEMBER 2018 P21 Q1 (A TO E)
QUESTION 19 NOVEMBER 2018 P22 Q1
QUESTION 20 MAY 2019 P21 Q1

(Accounting AS Level Paper 2)SOLUTIONS CHAPTER 8
QUESTION 1 MAY 2011 P22 Q1
QUESTION 2 MAY 2011 P22 Q2 (A)
QUESTION 3 NOVEMBER 2011 P21 Q1
QUESTION 4 MAY 2012 P23 Q1
QUESTION 5 NOVEMBER 2012 P21 Q1
QUESTION 6 NOVEMBER 2012 P22 Q1
QUESTION 7 MAY 2013 P23 Q3 (E)
QUESTION 8 MAY 2014 P22 Q1
QUESTION 9 NOVEMBER 2014 P23 Q1
QUESTION 10 MAY 2015 P21 Q1
QUESTION 11 MAY 2015 P22 Q1
QUESTION 12 NOVEMBER 2015 P23 Q1 (A & B)
QUESTION 13 MAY 2016 P22 Q1 (A TO D)
QUESTION 14 NOVEMBER 2016 P23 Q1 (A TO C)
QUESTION 15 NOVEMBER 2017 P21 Q1 (A)
QUESTION 16 NOVEMBER 2017 P23 Q2
QUESTION 17 MAY 2018 P21 Q1 (F)
QUESTION 18 NOVEMBER 2018 P21 Q1 (A TO E)
QUESTION 19 NOVEMBER 2018 P22 Q1
QUESTION 20 MAY 2019 P21 Q1

(Accounting AS Level Paper 2)CHAPTER 9 FINANCIAL STATEMENTS OF PARTNERSHIP 
QUESTION 1 MAY 2011 P21 Q1
QUESTION 2 MAY 2011 P23 Q2 (A & B)
QUESTION 3 NOVEMBER 2011 P23 Q1
QUESTION 4 MAY 2012 P21 Q2(A, B & C)
QUESTION 5 NOVEMBER 2012 P22 Q2 (A & B)
QUESTION 6 NOVEMBER 2013 P22 Q2 (A & B)
QUESTION 7 NOVEMBER 2015 P23 Q2 (A & B)
QUESTION 8 NOVEMBER 2016 P23 Q1 (D & E)
QUESTION 9 MAY 2018 P21 Q1 (A TO D)
QUESTION 10 MAY 2018 P22 Q1 (A TO D)
QUESTION 11 MAY 2018 P23 Q1 (A TO C)

SOLUTIONS CHAPTER 9
QUESTION 1 MAY 2011 P21 Q1
QUESTION 2 MAY 2011 P23 Q2 (A & B)
QUESTION 3 NOVEMBER 2011 P23 Q1
QUESTION 4 MAY 2012 P21 Q2(A, B & C)
QUESTION 5 NOVEMBER 2012 P22 Q2 (A & B)
QUESTION 6 NOVEMBER 2013 P22 Q2 (A & B)
QUESTION 7 NOVEMBER 2015 P23 Q2 (A & B)
QUESTION 8 NOVEMBER 2016 P23 Q1 (D & E)
QUESTION 9 MAY 2018 P21 Q1 (A TO D)
QUESTION 10 MAY 2018 P22 Q1 (A TO D)
QUESTION 11 MAY 2018 P23 Q1 (A TO C)

CHAPTER 10 PARTNERSHIP CHANGES
QUESTION 1 MAY 2012 P22 Q2
QUESTION 2 NOVEMBER 2012 P22 Q2 (C)
QUESTION 3 NOVEMBER 2012 P23 Q2
QUESTION 4 MAY 2013 P22 Q2 (C TO E)
QUESTION 5 NOVEMBER 2013 P22 Q2(C & D)
QUESTION 6 MAY 2014 P21 Q2(C & D)
QUESTION 7 NOVEMBER 2014 P21 Q2
QUESTION 8 NOVEMBER 2014 P22 Q2
QUESTION 9 MAY 2015 P22 Q2(A TO C)
QUESTION 10 NOVEMBER 2015 P21 Q2 (A TO D)
QUESTION 11 SPECIMEN 2016 P2:Q3
QUESTION 12 MAY 2016 P22:Q2
QUESTION 13 NOVEMBER 2016 P21 Q1 (A TO D)
QUESTION 14 NOVEMBER 2016 P22 Q1
QUESTION 15 NOVEMBER 2016 P23 Q2
QUESTION 16 MAY 2017 P22 Q3
QUESTION 17 MAY 2017 P23 Q1
QUESTION 18 NOVEMBER 2017 P23 Q3
QUESTION 19 MAY 2018 P21 Q1 (E)
QUESTION 20 NOVEMBER 2018 P21 Q3
QUESTION 21 NOVEMBER 2018 P22 Q2

SOLUTION CHAPTER 10
QUESTION 1 MAY 2012 P22 Q2
QUESTION 2 NOVEMBER 2012 P22 Q2 (C)
QUESTION 3 NOVEMBER 2012 P23 Q2
QUESTION 4 MAY 2013 P22 Q2 (C TO E)
QUESTION 5 NOVEMBER 2013 P22 Q2 (C & D)
QUESTION 6 MAY 2014 P21 Q2(C & D)
QUESTION 7 NOVEMBER 2014 P21 Q2
QUESTION 8 NOVEMBER 2014 P22 Q2
QUESTION 9 MAY 2015 P22 Q2(A TO C)
QUESTION 10 NOVEMBER 2015 P21 Q2 (A TO D)
QUESTION 11 SPECIMEN 2016 P2 Q3
QUESTION 12 MAY 2016 P22:Q2
QUESTION 13 NOVEMBER 2016 P21 Q1 (A TO D)
QUESTION 14 NOVEMBER 2016 P22 Q1
QUESTION 15 NOVEMBER 2016 P23 Q2
QUESTION 16 MAY 2017 P22 Q3
QUESTION 17 MAY 2017 P23 Q1
QUESTION 18 NOVEMBER 2017 P23 Q3
QUESTION 19 MAY 2018 P21 Q1 (E)
QUESTION 20 NOVEMBER 2018 P21 Q3
QUESTION 21 NOVEMBER 2018 P22 Q2

CHAPTER 11 DISSOLUTION OF PARTNERSHIPS
QUESTION 1 NOVEMBER 2011 P42 Q1
QUESTION 2 NOVEMBER 2013 P41 Q2
QUESTION 3 NOVEMBER 2014 P41 Q1(A TO C)
QUESTION 4 MAY 2016 P21 Q3 , MAY 2016 P23 Q3
QUESTION 5 MAY 2017 P21 Q2
QUESTION 6 NOVEMBER 2018 P23 Q2
QUESTION 7 MAY 2019 P23 Q2

SOLUTIONS CHAPTER 11 
QUESTION 1 NOVEMBER 2011 P42 Q1
QUESTION 2 NOVEMBER 2013 P41 Q2
QUESTION 3 NOVEMBER 2014 P41 Q1(A TO C)
QUESTION 4 MAY 2016 P21 Q3 , MAY 2016 P23 Q3
QUESTION 5 MAY 2017 P21 Q2
QUESTION 6 NOVEMBER 2018 P23 Q2
QUESTION 7 MAY 2019 P23 Q2

CHAPTER 12 FINANCIAL STATEMENTS OF COMPANIES
QUESTION 1 NOVEMBER 2013 P21 Q1
QUESTION 2 MAY 2016 P21 Q1 , MAY 2016 P23 Q1
QUESTION 3 MAY 2017 P22 Q1 (A, B & D)
QUESTION 4 MAY 2018 P22 Q2
QUESTION 5 NOVEMBER 2018 P23 Q1
QUESTION 6 MAY 2019 P23 Q1

SOLUTIONS CHAPTER 12
QUESTION 1 NOVEMBER 2013 P21 Q1
QUESTION 2 MAY 2016 P21 Q1 , MAY 2016 P23 Q1
QUESTION 3 MAY 2017 P22 Q1 (A, B & D) ,
QUESTION 4 MAY 2018 P22 Q2
QUESTION 5 NOVEMBER 2018 P23 Q1
QUESTION 6 MAY 2019 P23 Q1
CHAPTER 13 ISSUE OF SHARES & DEBENTURES 188
QUESTION 1 MAY 2011 P42 Q1 (C & D)
QUESTION 2 MAY 2012 P43 Q2 (C)
QUESTION 3 NOVEMBER 2012 P43 Q2 (D)
QUESTION 4 MAY 2014 P41 Q2(D)
QUESTION 5 NOVEMBER 2014 P42 Q1 (A TO D)
QUESTION 6 NOVEMBER 2016 P21 Q3
QUESTION 7 NOVEMBER 2016 P22 Q2
QUESTION 8 NOVEMBER 2016 P23 Q3
QUESTION 9 MAY 2017 P21 Q1 (G)
QUESTION 10 MAY 2017 P23 Q2
QUESTION 11 NOVEMBER 2017 P21 Q3
QUESTION 12 NOVEMBER 2017 P23 Q1
QUESTION 13 NOVEMBER 2018 P22 Q3
QUESTION 14 MAY 2019 P21 Q3
QUESTION 15 MAY 2019 P22 Q3 (D)

SOLUTIONS CHAPTER 13 
QUESTION 1 MAY 2011 P42 Q1 (C & D)
QUESTION 2 MAY 2012 P43 Q2 (C)
QUESTION 3 NOVEMBER 2012 P43 Q2 (D)
QUESTION 4 MAY 2014 P41 Q2(D)
QUESTION 5 NOVEMBER 2014 P42 Q1 (A TO D)
QUESTION 6 NOVEMBER 2016 P21 Q3
QUESTION 7 NOVEMBER 2016 P22 Q2
QUESTION 8 NOVEMBER 2016 P23 Q3
QUESTION 9 MAY 2017 P21 Q1 (G)
QUESTION 10 MAY 2017 P23 Q2
QUESTION 11 NOVEMBER 2017 P21 Q3
QUESTION 12 NOVEMBER 2017 P23 Q1
QUESTION 13 NOVEMBER 2018 P22 Q3
QUESTION 14 MAY 2019 P21 Q3
QUESTION 15 MAY 2019 P22 Q3 (D)

CHAPTER 14 RATIO ANALYSIS
QUESTION 1 MAY 2011 P22 Q2 (B & C)
QUESTION 2 MAY 2011 P23 Q1 (D, E & F)
QUESTION 3 NOVEMBER 2011 P22 Q2 (B)
QUESTION 4 MAY 2012 P21 Q2(D & E)
QUESTION 5 MAY 2013 P22 Q1
QUESTION 6 MAY 2013 P23 Q2
QUESTION 7 NOVEMBER 2013 P21 Q2
QUESTION 8 NOVEMBER 2013 P23 Q2
QUESTION 9 NOVEMBER 2014 P23 Q2(A TO C)
QUESTION 10 MAY 2015 P21 Q2(A TO D)
QUESTION 11 MAY 2015 P23 Q2
QUESTION 12 NOVEMBER 2015 P22 Q2 (C)
QUESTION 13 SPECIMEN 2016 P2 Q1 (A TO C)
QUESTION 14 MAY 2016 P21 Q2 , MAY 2016 P23 Q2
QUESTION 15 MAY 2016 P22:Q1 (E)
QUESTION 16 NOVEMBER 2016 P21 Q1 (E)
QUESTION 17 MAY 2017 P21 Q1 (A TO E)
QUESTION 18 MAY 2017 P22 Q2
QUESTION 19 MAY 2017 P23 Q3
QUESTION 20 NOVEMBER 2017 P21 Q1 (D & E)
QUESTION 21 MAY 2018 P21 Q3
QUESTION 22 MAY 2018 P22 Q1 (E & F)
QUESTION 23 MAY 2018 P23 Q1 (D TO G)
QUESTION 24 NOVEMBER 2018 P21 Q1 (F & G)
QUESTION 25 NOVEMBER 2018 P23 Q3
QUESTION 26 MAY 2019 P22 Q3 (A TO C)

SOLUTIONS CHAPTER 14
QUESTION 1 MAY 2011 P22 Q2 (B & C)
QUESTION 2 MAY 2011 P23 Q1 (D, E & F)
QUESTION 3 NOVEMBER 2011 P22 Q2 (B)
QUESTION 4 MAY 2012 P21 Q2(D & E)
QUESTION 5 MAY 2013 P22 Q1
QUESTION 6 MAY 2013 P23 Q2
QUESTION 7 NOVEMBER 2013 P21 Q2
QUESTION 8 NOVEMBER 2013 P23 Q2
QUESTION 9 NOVEMBER 2014 P23 Q2(A TO C)
QUESTION 10 MAY 2015 P21 Q2(A TO D)
QUESTION 11 MAY 2015 P23 Q2
QUESTION 12 NOVEMBER 2015 P22 Q2 (C)
QUESTION 13 SPECIMEN 2016 P2 Q1 (A TO C)
QUESTION 14 MAY 2016 P21 Q2 , MAY 2016 P23 Q2
QUESTION 15 MAY 2016 P22:Q1 (E)
QUESTION 16 NOVEMBER 2016 P21 Q1 (E)
QUESTION 17 MAY 2017 P21 Q1 (A TO E)
QUESTION 18 MAY 2017 P22 Q2
QUESTION 19 MAY 2017 P23 Q3
QUESTION 20 NOVEMBER 2017 P21 Q1 (D & E)
QUESTION 21 MAY 2018 P21 Q3
QUESTION 22 MAY 2018 P22 Q1 (E & F)
QUESTION 23 MAY 2018 P23 Q1 (D & G)
QUESTION 24 NOVEMBER 2018 P21 Q1 (F & G)
QUESTION 25 NOVEMBER 2018 P23 Q3
QUESTION 26 MAY 2019 P22 Q3 (A TO C)

CHAPTER 15 STATEMENT OF CASH FOLWS
QUESTION 1 MAY 2012 P43 Q1 (A & B)
QUESTION 2 NOVEMBER 2012 P43 Q2 (A & B)
QUESTION 3 MAY 2013 P43 Q2(A TO C)
QUESTION 4 NOVEMBER 2014 P43 Q3 (C & D)

SOLUTIONS CHAPTER 15
QUESTION 1 MAY 2012 P43 Q1 (A & B)
QUESTION 2 NOVEMBER 2012 P43 Q2 (A & B)
QUESTION 3 MAY 2013 P43 Q2(A TO C)
QUESTION 4 NOVEMBER 2014 P43 Q3 (C & D)

CHAPTER 16 ABSORPTION COSTING
QUESTION 1 NOVEMBER 2011 P21 Q3(A TO D)
QUESTION 2 MAY 2012 P22 Q3
QUESTION 3 MAY 2012 P23 Q3
QUESTION 4 MAY 2013 P21 Q3
QUESTION 5 NOVEMBER 2013 P23 Q3
QUESTION 6 MAY 2014 P23 Q3
QUESTION 7 NOVEMBER 2014 P22 Q3
QUESTION 8 MAY 2015 P22 Q3
QUESTION 9 NOVEMBER 2015 P21 Q3
QUESTION 10 NOVEMBER 2015 P23 Q3
QUESTION 11 SPECIMEN 2016 P2 Q4 (A TO E)
QUESTION 12 MAY 2016 P22:Q4
QUESTION 13 NOVEMBER 2016 P23 Q4
QUESTION 14 MAY 2017 P23 Q4 (G & H)
QUESTION 15 NOVEMBER 2017 P21 Q4 (A TO F)
QUESTION 16 MAY 2018 P22 Q4
QUESTION 17 MAY 2018 P23 Q4 (H)
QUESTION 18 NOVEMBER 2018 P21 Q4 (H)
QUESTION 19 MAY 2019 P22 Q4 (C TO F)

SOLUTIONS CHAPTER 16 
QUESTION 1 NOVEMBER 2011 P21 Q3(A TO D)
QUESTION 2 MAY 2012 P22 Q3
QUESTION 3 MAY 2012 P23 Q3
QUESTION 4 MAY 2013 P21 Q3
QUESTION 5 NOVEMBER 2013 P23 Q3
QUESTION 6 MAY 2014 P23 Q3
QUESTION 7 NOVEMBER 2014 P22 Q3
QUESTION 8 MAY 2015 P22 Q3
QUESTION 9 NOVEMBER 2015 P21 Q3
QUESTION 10 NOVEMBER 2015 P23 Q3
QUESTION 11 SPECIMEN 2016 P2 Q4 (A TO E)
QUESTION 12 MAY 2016 P22:Q4
QUESTION 13 NOVEMBER 2016 P23 Q4
QUESTION 14 MAY 2017 P23 Q4 (G & H)
QUESTION 15 NOVEMBER 2017 P21 Q4 (A TO F)
QUESTION 16 MAY 2018 P22 Q4
QUESTION 17 MAY 2018 P23 Q4 (H)
QUESTION 18 NOVEMBER 2018 P21 Q4 (H)
QUESTION 19 MAY 2019 P22 Q4 (C TO F)

CHAPTER 17 MARGINAL & ABSORPTION COSTING INCOME STATEMENTS 
QUESTION 1 MAY 2011 P21 Q3
QUESTION 2 NOVEMBER 2011 P23 Q3
QUESTION 3 MAY 2014 P22 Q3
QUESTION 4 NOVEMBER 2014 P23 Q3
QUESTION 5 MAY 2015 P23 Q3

SOLUTION CHAPTER 17
QUESTION 1 MAY 2011 P21 Q3
QUESTION 2 NOVEMBER 2011 P23 Q3
QUESTION 3 MAY 2014 P22 Q3
QUESTION 4 NOVEMBER 2014 P23 Q3
QUESTION 5 MAY 2015 P23 Q3

CHAPTER 18 BREAK EVEN & PROFIT VOLUME ANALYSIS
QUESTION 1 MAY 2011 P23 Q3
QUESTION 2 NOVEMBER 2011 P22 Q3
QUESTION 3 NOVEMBER 2012 P21 Q3
QUESTION 4 MAY 2015 P21 Q3
QUESTION 5 NOVEMBER 2015 P22 Q3
QUESTION 6 SPECIMEN 2016 P2 Q4 (F & G)
QUESTION 7 MAY 2016 P21 Q4 (A TO D) , MAY 2016 P23 Q4 (A TO D)
QUESTION 8 MAY 2017 P21 Q4
QUESTION 9 NOVEMBER 2017 P21 Q4 (G & H)
QUESTION 10 MAY 2018 P23 Q4 (A TO G)
QUESTION 11 NOVEMBER 2018 P21 Q4 (A TO G)
QUESTION 12 NOVEMBER 2018 P23 Q4

SOLUTIONS CHAPTER 18
QUESTION 1 MAY 2011 P23 Q3
QUESTION 2 NOVEMBER 2011 P22 Q3
QUESTION 3 NOVEMBER 2012 P21 Q3
QUESTION 4 MAY 2015 P21 Q3
QUESTION 5 NOVEMBER 2015 P22 Q3
QUESTION 6 SPECIMEN 2016 P2 Q4 (F & G)
QUESTION 7 MAY 2016 P21 Q4 (A TO D) , MAY 2016 P23 Q4 (A TO D)
QUESTION 8 MAY 2017 P21 Q4,
QUESTION 9 NOVEMBER 2017 P21 Q4 (G & H)
QUESTION 10 MAY 2018 P22 Q4 (A TO G)
QUESTION 11 NOVEMBER 2018 P21 Q4 (A TO G)
QUESTION 12 NOVEMBER 2018 P23 Q4

CHAPTER 19 MARGINAL COSTING & DECISION MAKING
QUESTION 1 MAY 2011 P22 Q3
QUESTION 2 NOVEMBER 2011 P21 Q3 (E & F)
QUESTION 3 NOVEMBER 2012 P22 Q3
QUESTION 4 NOVEMBER 2013 P22 Q3
QUESTION 5 MAY 2014 P21 Q3
QUESTION 6 NOVEMBER 2016 P21 Q4
QUESTION 7 NOVEMBER 2016 P22 Q4
QUESTION 8 MAY 2017 P22 Q4
QUESTION 9 NOVEMBER 2017 P22 Q4
QUESTION 10 MAY 2018 P21 Q4
QUESTION 11 NOVEMBER 2018 P22 Q4
QUESTION 12 MAY 2019 P21 Q4
QUESTION 13 MAY 2019 P23 Q4

SOLUTIONS CHAPTER 19
QUESTION 1 MAY 2011 P22 Q3
QUESTION 2 NOVEMBER 2011 P21 Q3 (E & F)
QUESTION 3 NOVEMBER 2012 P22 Q3
QUESTION 4 NOVEMBER 2013 P22 Q3
QUESTION 5 MAY 2014 P21 Q3
QUESTION 6 NOVEMBER 2016 P21 Q4
QUESTION 7 NOVEMBER 2016 P22 Q4
QUESTION 8 MAY 2017 P22 Q4
QUESTION 9 NOVEMBER 2017 P22 Q4
QUESTION 10 MAY 2018 P21 Q4
QUESTION 11 NOVEMBER 2018 P22 Q4
QUESTION 12 MAY 2019 P21 Q4
QUESTION 13 MAY 2019 P23 Q4

CHAPTER 20 ACCOUNTING FOR LIMITING FACTORS
QUESTION 1 MAY 2012 P21 Q3
QUESTION 2 NOVEMBER 2012 P23 Q3
QUESTION 3 MAY 2013 P22 Q3
QUESTION 4 NOVEMBER 2014 P21 Q3
QUESTION 5 MAY 2016 P21 Q4 (E TO I) , MAY 2016 P23 Q4 (E TO I)
QUESTION 6 MAY 2017 P23 Q4 (A TO F)
QUESTION 7 NOVEMBER 2017 P23 Q4

SOLUTION CHAPTER 20
QUESTION 1 MAY 2012 P21 Q3
QUESTION 2 NOVEMBER 2012 P23 Q3
QUESTION 3 MAY 2013 P22 Q3
QUESTION 4 NOVEMBER 2014 P21 Q3
QUESTION 5 MAY 2016 P21 Q4 (E TO I) , MAY 2016 P23 Q4 (E TO I)
QUESTION 6 MAY 2017 P23 Q4 (A TO F)
QUESTION 7 NOVEMBER 2017 P23 Q4
MAY 2017 – PAPER 21 348
MAY 2017 – PAPER 22 352
MAY 2017 – PAPER 23 357
NOVEMBER 2017 – PAPER 21 360
NOVEMBER 2017 – PAPER 22 365
NOVEMBER 2017 – PAPER 23 369
MAY 2018 – PAPER 21 373
MAY 2018 – PAPER 22 377
MAY 2018 – PAPER 23 381
NOVEMBER 2018 – PAPER 21 385
NOVEMBER 2018 – PAPER 22 389
NOVEMBER 2018 – PAPER 23 393
MAY 2019 – PAPER 21 397
MAY 2019 – PAPER 22 401
MAY 2019 – PAPER 23 405
14

TABLE OF CONTENTS (Yearly)
2011 May P21
Q1 117, 125
Q3 279, 282
2011 May P22
Q1 81, 97
Q2(a) 81, 98
Q2(b & c) 204, 217
Q3 307, 317
2011 May P23
Q1 (a & b) 59, 65
Q1 (c) 45, 47
Q1 (d, e, & f) 204, 217
Q2 (a & b) 117, 125
Q2 (c & d) 17, 18
Q3 288, 296
2011 May P42
Q1 (c & d) 188, 195
2011 Nov P21
Q1 82, 98
Q2 19, 22
Q3(a to d) 242, 259
Q3(e & f)
2011 Nov P22
Q1 (a & b) 51, 55
Q1 (c, d & e) 25, 34
Q2(A) 71, 76
Q2(B) 205, 217
Q3 288, 296
2011 Nov P23
Q1 117, 126
Q2(A) 25, 34
Q3 279, 283
2011 Nov P42
Q1 161, 168
2012 May P21
Q2(a, b & c)118, 127
Q2(d & e) 205, 218
Q3 334, 339
2012 May P22
Q2 132, 146
Q3 242, 259
2012 May P23
Q1 83, 99
Q2(a to d) 25, 35
Q2(e) 52, 56
Q3 243, 260
2012 May P43
Q1 (a & b) 235, 239
Q2 (c) 188, 195
2012 Nov P21
Q1 83, 101
Q3 289, 297
2012 Nov P22
Q1 84, 102
Q1(a & b) 119, 128
Q1(c) 132, 146
Q1(d & e) 59, 65
Q3 307, 318
2012 Nov P23
Q2 133, 147
Q3 334, 340
2012 Nov P43
Q2 (a &b) 235, 239
Q2(d) 188, 195
2013 May P21
Q2 (a to c) 26, 35
Q3 244, 261
2013 May P22
Q1 205, 218
Q2 (a & b) 60, 66
Q2 (c to e) 133, 148
Q3 335, 341
2013 May P23
Q2 206, 219
Q3 (a to d) 45, 47
Q3 (e) 85, 103
2013 May P43
Q2(a to c) 236, 240
2013 Nov P21
Q1 173, 180
Q2 207, 220
Q3 (a to c) 45, 49
Q3 (d) 27, 36
2013 Nov P22
Q2 (a & b) 119, 128
Q2 (c & d) 134, 148
Q3 308, 319
2013 Nov P23
Q2 207, 221
Q3 244, 262
2013 Nov P41
Q2 162, 169
2014 May P21
Q1 (a & d) 71, 76
Q2 (a & b) 27, 36
Q2 (c & d) 134, 149
Q3 309, 320
2014 May P22
Q1 85, 103
Q2 28, 37
15
Q3 280, 284
2014 May P23
Q2 28, 38
Q3 245, 263
2014 May P42
Q2(d) 188, 195
2014 Nov P21
Q1 (a & b) 60, 66
Q1 (c & d) 17, 18
Q2 134, 149
Q3 335, 342
2014 Nov P22
Q2 135, 150
Q3 246, 264
2014 Nov P23
Q1 86, 104
Q2 (a to c) 208, 222
Q3 280, 285
2014 Nov P41
Q1(a to c) 163, 169
2014 Nov P42
Q1(a to d) 188, 196
2014 Nov P43
Q3(c & d) 237, 240
2015 May P21
Q1 87, 105
Q2 (a to d) 208, 223
Q2 (e to g) 19, 23
Q3 290, 298
2015 May P22
Q1 88, 107
Q2 (a to c) 135, 151
Q2 (d to f) 20, 23
Q3 247, 266
2015 May P23
Q1 (c) 29, 38
Q2 209, 223
Q3 281, 287
2015 Nov P21
Q2 (a to d) 136, 151
Q2 (e) 61, 67
Q3 249, 268
2015 Nov P22
Q2 (a & b) 61, 67
Q2 (c) 210, 224
Q3 291, 299
2015 Nov P23
Q1 (a & b) 89, 108
Q1 (c & d) 20, 23
Q2 (a & b) 120, 128
Q2 (c to e) 29, 39
Q3 250, 269
2016 May P21
Q1 174, 181
Q2 210, 226
Q3 163, 170
Q4 (a to d) 292, 301
Q4 (e to i) 336, 343
2016 May P22
Q1 (a to d) 90, 109
Q1 (e) 211, 227
Q2 137, 153
Q3 30, 40
Q4 252, 271
2016 May P23
Q1 174, 181
Q2 210, 226
Q3 163, 170
Q4 (a to d) 292, 301
Q4 (e to i) 336, 343
2016 Nov P21
Q1 (a to d) 138, 153
Q1 (e) 211, 227
Q2 72, 77
Q3 189, 197
Q4 309, 321
2016 Nov P22
Q1 139, 154
Q2 190, 197
Q3 62, 68
Q4 310, 322
2016 Nov P23
Q1 (a to c) 91, 110
Q1 (d & e) 121, 129
Q2 140, 155
Q3 190, 198
Q4 253, 272
2016 Specimen P2
Q1 (a to c) 210, 225
Q1 (d & e) 72, 76
Q2 29, 39
Q3 137, 152
Q4 (a to e) 251, 270
Q4 (f & g) 291, 301
2017 May P21
Q1 (a to e) 211, 227
Q1 (f) 63, 68
Q1 (g) 191, 198
Q2 164, 170
Q3 73, 77
Q4 292, 302
2017 May P22
Q1 (a, b & d) 175, 183
Q1 (c) 30, 41
Q2 212, 228
Q3 140, 156
Q4 311, 324
2017 May P23
Q1 142, 157
Q2 191, 199
Q3 213, 229
Q4 (a to f) 337, 344
Q4 (g & h) 254, 274
2017 Nov P21
Q1 (a) 92, 112
Q1 (b) 52, 56
Q1 (c) 73, 78
Q1 (d & e) 213, 230
Q2 30, 41
Q3 191, 199
Q4 (a to f) 254, 275
Q4 (g & h) 293, 303
2017 Nov P22
Q1 (a & b) 63, 68
Q1(c) 20, 24
Q2 73, 78
Q3 31, 42
Q4 311, 325
2017 Nov P23
Q1 192, 200
Q2 92, 112
Q3 142, 158
Q4 337, 345
2018 May P21
Q1 (a to d) 121, 129
Q1 (e) 143, 158
Q1 (f) 92, 112
Q1 (g) 74, 79
Q2 31, 42
Q3 213, 230
Q4 312, 327
2018 May P22
Q1 (a to d) 122, 130
Q1 (e & f) 214, 231
Q2 176, 184
Q3 32, 43
Q4 256, 276
2018 May P23
Q1 (a to c) 123, 131
Q1 (d to g) 214, 231
Q2 53, 57
Q3 64, 69
Q4 (a to g) 293, 304
Q4 (h) 257, 277
2018 Nov P21
Q1 (a to e) 93, 113
Q1 (f & g) 215, 232
Q2 32, 44
Q3 143, 159
Q4 (a to g) 294, 304
Q4 (h) 257, 277
2018 Nov P22
Q1 93, 114
Q2 144, 159
Q3 193, 201
Q4 313, 329
2018 Nov P23
Q1 177, 185
Q2 165, 171
Q3 215, 232
Q4 294, 305
2019 May P21
Q1 95, 115
Q2 74, 79
Q3 194, 202
Q4 314, 330
2019 May P22
Q1 53, 57
Q2 20, 24
Q3 (a to c) 215, 233
Q3 (d) 194, 203
Q4 (a & b) 46, 49
Q4 (c to f) 257, 277
2019 May P23
Q1 178, 186
Q2 166, 172
Q3 75, 80
Q4 315, 331

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