1. Characteristics of sole traders, limitations of reconciliation and verification, and matching concept violations in accounting.

2. Depreciation calculations for non-current assets, profit adjustments for irrecoverable debts, and inventory valuation principles.

3. Control accounts, their role in fraud detection, error identification, and preparation of financial statements.

4. Partnership financial impacts, including interest on drawings, residual profit sharing, and capital account adjustments.

5. Cost-volume-profit analysis, break-even calculations, and unit ranking for maximum profit under resource constraints.

6. Application of job costing, unit costing, and their relevance to specialized orders versus continuous operations.