ACCA

Financial Reporting (FR)

Final Mock – December 2020

Questions

Time allowed 3 hours

This exam is divided into three sections:

Section A
 15 objective test (OT) questions, each worth 2 marks
 30 marks in total

Section B
 Three OT cases, each containing a scenario which relates to five OT questions, each worth 2 marks
 30 marks in total

Section C
 Two constructed response questions, each containing a scenario which relates to one or more
requirement(s)
 Each constructed response question is worth 20 marks in total
 40 marks in total

Instructions:
Take a few moments to review the notes on the inside of this page titled, 'Get into good exam habits now!' before
attempting this exam.

DO NOT OPEN THIS EXAM UNTIL YOU ARE READY TO START UNDER
EXAMINATION CONDITIONS

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Get into good exam habits now!
Take a moment to focus on the right approach for this exam.

Effective time management

 Watch the clock, allow 1.8 minutes per mark. Work out how long you can spend on each question
and do not exceed that time.
 Take a few moments to think what the requirements are asking for and how you are going to
answer them.

Effective planning
 This mock is in exactly the same format as the real exam. You should read through the questions
and plan the order in which you will tackle them. Always start with the one you feel most confident
about and take time to choose the questions you will answer in sections with choice.
 Read the requirements carefully: focus on mark allocation, question words (see below) and
potential overlap between requirements.
 Identify and make sure you pick up the easy marks available in each question.

Effective layout
 Present your numerical solutions using the standard layouts you have seen. Show and reference
your workings clearly.
 With written elements, try and make a number of distinct points using headings and short
paragraphs. You should aim to make a separate point for each mark.
 Ensure that you explain the points you are making, ie why is the point a strength, criticism or
opportunity?
 Give yourself plenty of space to add extra lines as necessary, it will also make it easier for the
examining team to mark.

Common terminology
Identify List relevant points
Discuss Explain the opposing arguments
Describe Present the characteristics of
Summarise State briefly the essential points
Recommend Present information to enable the recipient to take action
Analyse Determine and explain the constituent parts of
Explain Set out in detail the meaning of
Illustrate Use an example to explain something
Appraise/assess/
evaluate Judge the importance or value of

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Section A

ALL 15 questions are compulsory and MUST be

attempted
Each question is worth 2 marks.

1 Which of the following best represents the objective of financial reporting as defined in the
Conceptual Framework for Financial Reporting?
 To provide useful information to users of the financial statements
 To provide financial information to creditors of the business
 To provide financial information that can be used to make decisions about providing resources to
the entity
 To provide information about financial position and financial performance relevant to a wide range
of users

2 Which of the following costs should NOT be included in the cost of a major item of fixed
machinery constructed by an entity?
 Testing costs of the machinery before being brought into operation
 Salaries paid to internal employees during the period they were constructing the machinery
 Reinforcing foundations to support the machinery
 Training cost of employees necessary for the machine to be operated

3 Which TWO of the following could be recognised as an asset in an entity's individual financial
statements?

 Goodwill arising on the purchase of an unincorporated business

 Internally generated contractual customer relationships
 The value of the company's own brand which has been developed over many years
 A licence awarded by the government with no cash paid, but with a requirement to create a
certain number of jobs

4 A building cost $10 million on 1 January 20X1. The building was held under the cost model and was
being depreciated over a 50-year life to a zero-residual value from that date.
On 31 December 20X3, an impairment test was performed. At that date the building could be sold for
$9 million and additional legal and agent fees of $100,000 would be incurred to sell it.
The building was expected to generate $450,000 of net cash inflows at the end of each of the next five
years, at which point it was expected to be sold for approximately $8 million (net of selling costs).
An appropriate discount rate is 6%. The present value of $1 receivable after five years at 6% can be
taken as $0.75 and the present value of $1 receivable at the end of each of the five years can be taken
as $4.21.
What is the impairment loss (if any) charged to profit or loss in the year ended 31 December 20X3
(to the nearest $1,000)?
$'000

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5 Which of the following would be accounted for retrospectively as an adjustment to prior period
financial statements?
 A change of depreciation method from straight line to reducing balance
 A material fraud discovered in last year's financial statements after they were authorised for issue
 Payment of costs under the provision of a warranty
 Change from the cost model to the revaluation model for land and buildings

6 On 1 July 20X2, a building met the criteria to be classified as held for sale. The building had a carrying
amount of $600,000 on 31 December 20X1 as a result of a revaluation on that date. Its residual value
was estimated at $100,000 and it had a remaining useful life of 40 years at 31 December 20X1 and these
estimates did not change during 20X2.
The fair value of the building on 1 July 20X2 was determined to be $615,000 and it would cost $10,000 in
agents' fees to sell it.
The fair value had fallen to $610,000 by 31 December 20X2 (the building had not been sold, but still met
the held for sale criteria) and expected agents' fees remained the same.
How much is the overall charge recognised in profit or loss in respect of the building in the year
ended 31 December 20X2?
 $6,250
 $10,000
 $21,250
 $16,250

7 Which TWO of the following are correct in respect of consolidated financial statements?
 Any excess of the fair value of net assets acquired over the fair value of consideration transferred
on acquisition of a subsidiary is recognised in profit or loss.
 Goodwill is amortised over its useful life.
 Where a subsidiary is acquired mid-year, the group share of the subsidiary's income and
expenses is time apportioned and recognised line by line in the consolidated statement of profit or
loss.
 A parent can consolidate a subsidiary with a year end that is different to its own, providing the
difference is not more than three months.

8 The following figures relate to group profit of Pool and its subsidiary Swim for the year ended
31 December 20X1.
Pool Swim
$'000 $'000
Revenue 360,000 160,000
Cost of sales (216,000) (96,000)
Gross profit 144,000 64,000
Swim sold raw materials to Pool at a mark-up of 40% for $4,200,000 per month during the whole year. At
31 December 20X1 $8,400,000 of those raw materials (at cost to Pool) were still in Pool's work in
progress.
What is the consolidated gross profit of the Pool Group?
$'000
 204,640
 205,600
 109,600
 210,400

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9 A ticket agent sells tickets on behalf of another party for $96 including sales tax of 20%. The ticket agent
earns a commission of 25% of ticket price (excluding sales tax) for each ticket sold.
How much should the ticket agent recognise as revenue in its financial statements for each ticket
sold?
 $96.00
 $80.00
 $20.00
 $19.20
10 Apple transfers some goods costing $80,000 to Banana for $100,000 on 1 July 20X8. The goods are then
to be sold by Banana to third parties at a price included in the contract with Apple of $110,000 (which is
the price that Apple sells at in the absence of this type of contract), and Apple is to be notified of the sale.
Any goods unsold by 31 December 20X8 can be returned to Apple for a full refund plus interest at market
rates from 1 July 20X8 to 31 December 20X8 on the amount paid for them (currently 3% pa). Banana can
also choose to keep the goods concerned provided it notifies Apple on or before 31 December 20X8.
Apple and Banana have not entered into this type of transaction before. At the year end, half of the goods
have been sold by Banana to third parties. Banana has not made any notification to Apple of any
intention to retain any goods unsold by 31 December 20X8.
Match the tokens to the account heading to show the most appropriate accounting treatment in
Apple's books for the year ended 31 December 20X8.
Revenue  110,000  55,000  40,000
 100,000  50,000  10,000
 5,000  1,500  750
 Nil
Inventories  110,000  55,000  40,000
 100,000  50,000  10,000
 5,000  1,500  750
 Nil
Interest
payable  110,000  55,000  40,000
 100,000  50,000  10,000
 5,000  1,500  750
 Nil
Commission
payable  110,000  55,000  40,000
 100,000  50,000  10,000
 5,000  1,500  750
 Nil
11 You are given the following information relating to a company's government grant transactions during the
accounting period ended 31 December 20X5.
(i) $4,000 to compensate relocation costs incurred in moving the business to a deprived region.
(ii) $54,000 towards the purchase of an item of plant purchased on 1 January 20X5. The plant is
depreciated over a useful life of nine years.
(iii) The company recognises government grants as deferred income where permitted by the
accounting standard.
(iv) $5,000 of a grant previously fully credited in profit or loss became repayable during the year.

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 What is the effect on profit for the year and the deferred income balance of the above
transactions?
Profit for the year Deferred income
 $5,000 CR $48,000
 $10,000 CR $54,000
 $10,000 CR $48,000
 $58,000 CR $5,000

12 An entity enters into a lease on 1 January 20X1 to acquire an item of equipment for six years for
$100,000 per annum payable in advance commencing on 1 January 20X1. The present value of the
future lease payments is $384,000. The interest rate implicit in the lease is 9.5%.
How much is the lease liability reported in NON-CURRENT LIABILITIES in the statement of
financial position as at 31 December 20X1?
$

13 An entity's property plant and equipment had a carrying amount of $524,000 at 1 January 20X2 and
$536,000 at 31 December 20X2.
During the year, items of land and buildings were revalued downwards by $26,000 and items with a
carrying amount of $38,000 (at the date of disposal) were disposed of. The depreciation charge for the
year was $42,000. Right-of-use assets of $22,000 were recognised.
What is the cash outflow to purchase property, plant and equipment for the year ended
31 December 20X2?
 $118,000
 $96,000
 $44,000
 $70,000

14 Only ONE of the following four statements regarding accounting for changes in prices is true.
Identify that statement by clicking on the relevant box in the table below and mark all of the others
as false.

True False
Return on capital employed tends to be overstated in times of inflation.
Physical capital maintenance measures profit as the increase in the equity of
an entity.
IFRSs can be described as a historical cost accounting regime.
Fair value of an asset is the amount it would cost to replace an asset at current
prices.

15 Which TWO of the following would be valid ways of measuring the performance of a charitable
foundation?
 Proportion of income spent on charitable causes
 Change in net profit margin
 Current ratio
 Return on capital employed

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Section B
ALL 15 questions are compulsory and MUST be
attempted
Each question is worth 2 marks.
The following scenario relates to questions 16–20.
Skelton Ltd (Skelton) is a manufacturer and distributor of motor components. The following information relates to
the year ended 31 March 20X6.
Income taxes
Extracts from the company's trial balance at 31 March 20X6 are as follows:
DR $m CR $m
Income taxes 0.25
Provision for deferred tax (31 March 20X5) 3.00
The company's provision for income tax for the year ended 31 March 20X6 has been estimated at $5.6 million for
the year ended 31 March 20X6; the balance on the company's trial balance represents the under or over
provision for the previous year. At 31 March 20X6 the tax base of Skelton's net assets was $6 million less than
their carrying amounts. Skelton pays income tax at 25%.
Sandiland supplier
During the year, Skelton has started buying parts from a new supplier based in Sandiland. The parts are priced in
Sandollars (SD), being the currency of Sandiland. On 1 February 20X6, Skelton purchased 120,000 identical
parts from the Sandiland supplier, each priced at SD 3. Skelton paid half of the outstanding balance on
28 February 20X6 and will pay the remainder in April 20X6. Relevant exchange rates are as follows:
1 February 20X6 $1: SD 3
28 February 20X6 $1: SD 3.2
31 March 20X6 $1: SD 3.6
Equity investment
In January 20X6, Skelton acquired equity shares in another company, Page Ltd. The shares represented a 2%
holding in Page Ltd and Skelton acquired them with the intention of selling them at a profit in the future.
Convertible loan
Skelton issued $30m 8% convertible loan notes on 1 April 20X5 at par. Interest is payable in arrears. The loan
notes have a maturity date of 31 March 20X9; on this date holders have the option to redeem the notes at par or
convert them to equity shares on the basis of 40 shares for each $100 of loan note held. The interest rate
applicable to a similar loan without the conversion option is 11%.
Discount factors are as follows:
Year 8% 11%
1 0.926 0.901
2 0.857 0.812
3 0.794 0.731
4 0.735 0.659

16 What amount is recognised in Skelton's statement of profit or loss in respect of income taxes in
the year ended 31 March 20X6?
 $3,850,000
 $4,350,000
 $850,000
 $7,350,000

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17 Which TWO of the following statements relating to deferred tax are TRUE?
 A deferred tax asset or liability is discounted to present value if the effect of discounting is
material.
 In order to calculate a deferred tax asset or liability, an entity's current tax rate should be applied
to a temporary difference.
 Deferred tax relating to the revaluation of a property is recognised in other comprehensive
income.
 Tax losses result in a deferred tax asset only to the extent that taxable profits are expected to
exist in the future.

18 What exchange gain is recognised in Skelton Ltd's profit or loss in the year ended 31 March 20X6
in respect of its trade with the supplier in Sandiland?
$

19 How should the following sentence be completed?

The shares in Page Ltd are classified as ___________________ measured at ____________________.
Provided the shares were not held for trading, Skelton could elect to measure them at
_______________________.
 financial liabilities, fair value through profit or loss, fair value through other comprehensive income
 financial assets, amortised cost, fair value through other comprehensive income
 financial assets, fair value through profit or loss, fair value through other comprehensive income
 equity, fair value through other comprehensive income, fair value through profit or loss

20 At 31 March 20X6, what is the carrying amount of the liability component of the convertible loan
stock?
 $27,811,092
 $26,994,576
 $29,998,704
 $30,898,668

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The following scenario relates to questions 21–25.
Prince Ltd operates a number of food outlets throughout the UK. Its major restaurant brands include 'It's a wrap',
'M'dina' and 'Pintxos'. The company has recently completed its year end of 31 December 20X5, and the financial
statements were authorised for issue on 3 April 20X6.
(i) On 21 September 20X5, the management of Prince Ltd decided to sell all 25 of its 'Bean Counter' coffee
outlets in order to concentrate on its restaurant brands. A detailed formal disposal plan was published on
18 October 20X5 and a programme to locate a buyer was initiated on this date. By the year end, no buyer
had been identified. Management remain sure that a sale will be completed in the first half of 20X6, as the
business is being marketed at a very reasonable price.
(ii) On 2 October 20X5, Prince Ltd closed one of its 'M'dina' outlets in a location that had not been profitable.
The company had a contract with a cleaning company for the supply of cleaning services to the outlet.
The contractual commitments in respect of the remaining term of the contract amount to $18,000
(ignoring discounting). Prince Ltd has an option to pay a penalty fee of $15,000 to exit the contract
immediately.
(iii) In December 20X5, a class action was brought against Prince Ltd by a group of customers that claimed to
have suffered food poisoning as a result of food eaten at a 'Wok and Roll' branded restaurant. The
customers are claiming damages and Prince Ltd's legal counsel have advised that the company has a
60% chance of losing the case. If this happens, it is likely that Prince Ltd will be required to pay the full
$120,000 damages plus the customers' costs, estimated to be $15,000. The company is insured for this
eventuality and management believes that it is virtually certain that the insurance company would
reimburse Prince Ltd with the first $100,000 of any settlement paid to customers.
(iv) On 6 April 20X6 the class action relating to 'Wok and Roll' was settled at an amount less than that initially
recognised as a provision.
21 The following statements relate to the 'Bean Counter' business. Which TWO of the statements are
TRUE?
 'Bean Counter' meets the definition of a disposal group held for sale.
 'Bean Counter' does not meet the definition of a discontinued operation.
 Depreciation of the non-current assets of 'Bean Counter' should cease with effect from
21 September 20X5.
 There is a requirement to disclose separately the net cash flows of 'Bean Counter' in Prince Ltd's
financial statements.
22 Which of the following statements is TRUE in respect of (ii)?
 A provision is made for an onerous contract because there is a present, legal obligation and a
probable outflow of resources that can be reliably estimated.
 A provision is made for an onerous contract because there is a past, constructive obligation and a
probable outflow of resources that can be reliably estimated.
 A provision is made for an onerous contract because there is a past, constructive obligation and a
possible outflow of resources that can be reliably estimated.
 A provision is made for an onerous contract because there is a present, legal obligation and a
certain outflow of resources that can be reliably estimated.

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23 At what amount is the provision in respect of the class action against its 'Wok and Roll' restaurant
initially measured?
 $20,000
 $35,000
 $120,000
 $135,000
24 Which TWO of the following are adjusting events?
 Discovery of fraudulent payments to fictitious waiting staff
 Declaration of final dividend post-year end
 Determination of profit-sharing payments
 Announcement of new corporation tax rates
 Settlement of 'Wok and Roll' legal case on 6 April 20X6
25 Which of the following statements is TRUE in relation to events after the reporting period?
 The date on which financial statements are authorised for issue must be disclosed.
 An estimate of the financial effect of a non-adjusting event must be disclosed.
 An adjusting event provides evidence of conditions that did not exist at the reporting date.
 An abnormally large change in foreign exchange rates is an adjusting event.

The following scenario relates to questions 26–30.

Frootshack Limited ('Frootshack') manufactures and distributes organic fruit smoothie drinks and fruit-based baby
food to supermarkets and independent grocery stores. The financial statements of the company for the financial
year ended 31 December 20X5 are as follows:
STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME
$'000
Revenue 25,670
Cost of sales (13,470)
Gross profit 12,200
Operating expenses (8,430)
Finance costs (280)
Profit before tax 3,490
Income tax expense (625)
Profit for the year 2,865
Other comprehensive income
Surplus on revaluation of property 850
Total comprehensive income for the year 3,715

STATEMENT OF FINANCIAL POSITION

$'000
Non-current assets
Property, plant and equipment 5,760
Intangible assets 180
5,940
Current assets
Inventories 525
Receivables 2,820
Cash at bank and in hand –
Total assets 9,285

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 $'000
Share capital 1,000
Retained earnings 4,515
Revaluation reserve 850
6,365
Liabilities due in more than 12 months
Bank loan 950
Deferred tax 420

Liabilities due within 12 months

Bank overdraft 150
Trade payables 815
Other current liabilities 585
Total equity and liabilities 9,285

26 Which of the following statements is TRUE in relation to the revaluation of Frootshack's land
which took place for the first time in 20X5?
 ROCE will increase as a result of the revaluation surplus.
 The revaluation surplus will have no effect on net asset turnover.
 The gross profit margin will decrease as a result of the revaluation.
 The revaluation will result in a decrease in gearing.
27 What is the average length of Frootshack Ltd's operating cycle in the year ended
31 December 20X5?

28 The current ratio of Frootshack Ltd is 2.16:1. In the year ended 31 December 20X4, it was 2.5:1.
Which of the following would individually explain the decrease?
 Frootshack has provided extended credit terms to a new customer.
 In 20X5, the company was required to pay unexpected legal costs. The bank agreed to fund these
by way of an overdraft.
 In 20X5 Frootshack changed its stock-holding policy in respect of packaging materials. The
company now holds three-months' worth of packaging materials rather than two-months' worth.
 The company has paid suppliers more quickly in 20X5 in order to take advantage of prompt
payment discounts.
29 Which of the following statements regarding Frootshack's financial position and performance are
TRUE?
 The gearing ratio is 17.7%
 Interest cover is 13.5
 Operating profit margin is 13.6%
 Non-current asset turnover is 2.05
30 Which of the following describes return on capital employed?
 A measure of how well a company's total assets less current liabilities are used to generate profit.
 A measure of how well a company's total assets less current liabilities are used to generate
revenue.
 A measure of how well a company's net assets are used to generate profit.
 A measure of how well a company's net assets are used to generate revenue.

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Section C
Both questions are compulsory and must be attempted
31 On 1 October 20X2 Pumice acquired the following non-current investments:
 80% of the equity share capital of Silverton transferring $3.6 million in cash, $8 million on
1 October 20X4 and two shares in Pumice for every three shares acquired in Silverton. The
market price of shares in Pumice and Silverton on 1 October 20X2 were $1.80 and $1.40
respectively.
 1.6 million equity shares in Amok at a cost of $6.25 each.
Extracts from the statements of financial position of the three companies at 31 March 20X3 are as
follows:
Pumice Silverton Amok
$'000 $'000 $'000
Assets
Non-current assets
Property, plant and equipment 20,000 8,500 16,500

Equity
Equity shares of $1 each 10,000 3,000 4,000
Retained earnings – at 1 April 20X2 27,000 6,000 12,000
– for the year ended 31 March 20X3 10,000 2,000 8,000
The following information is relevant:
(i) The fair values of Silverton's assets were equal to their carrying amounts with the exception of
land and plant. Silverton's land had a fair value of $400,000 in excess of its carrying amount and
plant had a fair value of $1.6 million in excess of its carrying amount. The plant had a remaining
life of four years (straight-line depreciation) at the date of acquisition.
(ii) In the post-acquisition period, Pumice sold goods to Silverton at a price of $6 million. These goods
had cost Pumice $4 million. Half of these goods were still in the inventories of Silverton at
31 March 20X3.
(iii) The directors elected to measure the non-controlling interests in Silverton at their fair value
of $3 million at acquisition. An impairment test at 31 March 20X3 concluded that consolidated
goodwill was impaired by $400,000 and the investment in Amok was impaired by $200,000.
(iv) An appropriate discount rate is 6%. The present value of $1 receivable in one year is $0.943 and
the present value of $1 receivable at the end of two years is $0.890.
Required
Prepare extracts from Pumice's consolidated statement of financial position as at 31 March 20X3 for:
(a) Consolidated goodwill (5 marks)
(b) Investment in associate (2 marks)
(c) Equity (share capital and retained earnings) (6 marks)
(d) Non-controlling interests (2 marks)
Assume profits accrued evenly throughout the year.
(e) Subsidiaries are entities that are controlled by an investor, whereas associates are those over
which an investor has significant influence.
Explain the difference between control and significant influence and discuss how this affects the
way these entities are accounted for in the consolidated financial statements.
(5 marks)
(Total = 20 marks)

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32 Garner Stores is a retailer of electrical goods which by the 20X6 year end had 24 stores. The company's
sales are mainly in cash or with debit/credit cards, but the company also has a small amount of credit
sales to key customers. In 20X6 the managing director, and founding family member, resigned and a new
managing director and chairman of the company were appointed.
The new managing director and chairman are determined that the company should grow and, to that end,
have put in place a programme of expansion with five further stores being opened during 20X7. There
has also been an extensive programme of refurbishment to the existing stores. The aim is now to sell low-
priced goods and an extensive advertising campaign has been launched to promote the low-price image.
To support this, new suppliers have been found locally who will supply goods at short notice at
competitive prices.
Extracts from the company’s financial statements for the year ended 31 October 20X7, with comparatives
are given below:
STATEMENT OF PROFIT OR LOSS FOR THE YEAR ENDED 31 OCTOBER
20X7 20X6
$’000 $’000
Revenue 25,400 18,800
Cost of sales (18,000) (12,800)
Gross profit 7,400 6,000
Operating expenses (4,600) (3,800)
Finance costs (360) (180)
Profit before tax 2,440 2,020
Income tax expense (740) (600)
PROFIT FOR THE YEAR 1,700 1,420

STATEMENT OF FINANCIAL POSITION AS AT 31 OCTOBER

20X7 20X6
$’000 $’000
Non-current assets
Property, plant and equipment 20,120 14,300

Current assets
Inventories 2,100 2,600
Receivables 320 410
Bank – 930
22,540 18,240
Equity
Share capital ($1 equity shares) 8,000 8,000
Retained earnings 5,750 4,700

Non-current liabilities 4,000 3,000

Current liabilities
Bank overdraft 1,010 –
Trade payables 3,040 2,010
Tax payable 740 530
22,540 18,240

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From research it is known that the following key ratios are the average for this type of retail organisation:
Gross profit margin 31.7%
Operating profit margin 1.5%
Non-current asset turnover 1.31
Required
(a) From the perspective of an investor, analyse the performance and financial position of Garner
Stores based upon the information given. The report should include comparisons with the key
sector ratios given. Up to five marks are available for ratios. (16 marks)
(b) Explain how your analysis and any ratios that you used in part (a) would differ if this were a not-
for-profit entity. (4 marks)
(Total = 20 marks)

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Student self assessment
Having completed this exam, take a few minutes to consider what you did well and what you found difficult. Use
this as a basis to focus your future study on effectively improving your performance.

Common problems Future emphasis if you answer Yes

Timing and planning for all sections
Did you miss out any questions? Y/N Attempt all questions.
For multiple choice questions, it is worth making a guess at the
correct answer.
Did you finish too early? Y/N Make sure you deal with all the information given in the
questions.
Use the extra time to go back over your answers.
Did you overrun? Y/N Focus on allocating your time better.
Practise questions under strict timed conditions.
If you get behind leave space and move on.

Content in all sections

Did you struggle with:
Interpreting the questions? Y/N Learn the meaning of question words (inside front cover).
Learn subject jargon (Workbook glossary).
Read questions carefully noting all the parts.
Practise as many questions as possible.
Understanding the subject? Y/N Review your notes/text.
Work through easier examples first.
Contact a tutor for help.
Remembering the notes/text? Y/N Quiz yourself constantly as you study. You need to develop your
memory as well as your understanding of a subject.

Layout in CRQ Section

Was your answer difficult to follow? Y/N Use headings and subheadings.
Use numbering sequences when identifying points.
Leave space between each point.
Did you fail to explain each point? Y/N Show why the point identified answers the question set.
Did you include irrelevant information? Y/N Focus on developing a logical structure to your answer.
Were some of your workings unclear? Y/N Give yourself time and space to make the marker's job easy.

BPP Tutor15Toolkit copy

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