Key Answers Aug 3-4 2013
Key Answers Aug 3-4 2013
Nos.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
Nos.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
A
C
D
D
D
A
C
A
C
B
A
C
A
B
D
C
D
D
D
A
C
D
A
B
B
D
D
A
B
C
D
A
A
D
A
C
B
C
A
C
D
D
B
B
D
B
B
D
C
D
D
A
C
A
D
D
A
B
D
B
C
A
D
B
C
D
C
B
B
B
D
D
C
A
B
D
C
AUDITING PROBLEMS
Nos.
A
B
1
C
B
2
B
B
3
A
C
4
A
C
5
A
C
6
C
C
7
D
B
8
C
A
9
A
A
10
B
A
11
A
C
12
B
D
13
A
C
14
D
A
15
C
B
16
A
A
17
B
B
18
C
A
19
D
D
20
A
C
21
D
A
22
B
B
23
A
C
24
B
D
25
C
A
26
A
D
27
C
B
28
B
A
29
A
B
30
A
C
31
D
A
32
A
C
33
D
B
34
B
A
35
A
A
36
A
D
37
D
A
38
A
D
39
B
B
40
C
A
41
B
A
42
C
D
PRACTICAL ACCOUNTING 1
Nos.
A
B
1
C
C
2
B
A
3
A
D
4
D
C
5
C
D
6
B
D
7
C
D
8
D
B
9
B
C
10
A
C
11
B
B
12
C
D
13
B
D
14
A
D
15
A
B
16
C
C
17
B
C
18
D
A
19
C
C
20
C
D
21
D
D
22
C
A
23
A
C
24
D
D
25
C
A
26
D
C
27
D
A
28
D
D
29
B
A
30
C
C
31
C
B
32
B
A
33
D
D
34
D
C
35
D
B
36
B
C
37
C
D
38
C
B
39
A
A
40
C
B
41
D
C
42
D
B
PRACTICAL ACCOUN
Nos.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
B
D
B
B
B
C
C
C
A
B
C
B
C
B
D
B
43
44
45
46
47
48
49
50
A
C
D
A
C
A
D
A
A
A
C
B
D
C
C
D
43
44
45
46
47
48
49
50
PRACTICAL ACCOUNTING 2
A
B
A
C
D
C
A
B
C
C
C
B
C
A
D
D
D
A
A
C
C
D
D
C
B
B
B
B
B
A
C
C
D
B
C
A
A
A
A
A
D
D
A
D
B
A
D
D
C
A
C
D
B
A
C
D
B
A
A
D
D
A
A
C
C
C
D
C
C
D
B
D
B
A
A
C
C
D
B
B
A
B
A
B
A
C
D
D
A
D
A
D
A
D
D
C
A
A
D
A
B
D
Nos.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
A
A
C
A
B
B
C
A
A
A
D
D
C
B
C
D
C
C
B
A
C
B
B
C
B
B
C
D
C
D
C
D
C
B
B
B
B
D
B
B
B
AUDITING THEORY
B
Nos.
A
41
A
42
D
43
D
44
D
45
B
46
C
47
C
48
A
49
C
50
B
51
B
52
A
53
D
54
D
55
D
56
B
57
C
58
D
59
D
60
D
61
B
62
D
63
B
64
C
65
A
66
A
67
D
68
D
69
A
70
C
71
A
72
C
73
A
74
B
75
B
76
C
77
A
78
A
79
A
80
A
B
D
B
C
D
C
B
C
D
A
A
D
D
D
B
C
C
A
C
B
B
A
D
D
D
B
C
D
D
D
B
D
B
C
A
A
D
D
A
C
B
D
D
C
B
C
D
C
C
B
A
C
B
B
C
B
B
C
D
C
D
C
D
C
B
B
B
B
D
B
B
B
B
D
B
C
D
C
B
C
D
Nos.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
A
B
B
C
B
D
B
D
D
C
D
A
D
B
B
A
A
B
D
C
C
A
B
D
D
A
C
A
A
B
B
C
C
A
C
C
C
A
A
C
A
THEORY OF ACCOUNTS
B
Nos.
C
41
C
42
A
43
A
44
C
45
A
46
D
47
C
48
C
49
D
50
B
51
D
52
C
53
D
54
D
55
D
56
A
57
D
58
D
59
A
60
B
61
B
62
D
63
C
64
C
65
C
66
B
67
D
68
D
69
B
70
C
71
D
72
A
73
D
74
B
75
A
76
D
77
D
78
A
79
A
80
OF ACCOUNTS
A
D
C
C
D
B
D
C
D
D
D
A
D
D
A
B
B
D
C
C
C
B
D
D
B
C
D
A
D
B
A
D
D
A
A
D
C
A
B
A
B
B
D
C
A
B
A
B
B
B
C
B
D
B
D
D
C
D
A
D
B
B
A
A
B
D
C
C
A
B
D
D
A
C
A
A
B
B
C
C
A
C